Proposed Collection; Comment Request for Form 8453-B, 21072-21073 [E7-8037]
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21072
Federal Register / Vol. 72, No. 81 / Friday April 27, 2007 / Notices
through the use of automated collection
techniques or other forms of information
technology; and
(e) Estimates of capital or startup costs
and costs of operation, maintenance,
and purchase of services to provide
information.
Dated: April 23, 2007.
Stuart Feldstein,
Assistant Director, Legislative and Regulatory
Activities Division, Office of the Comptroller
of the Currency.
[FR Doc. E7–8127 Filed 4–26–07; 8:45 am]
BILLING CODE 4810–33–P
DEPARTMENT OF THE TREASURY
Internal Revenue Service
[REG–147144–06]
Proposed Collection; Comment
Request for Regulation Project
Internal Revenue Service (IRS),
Treasury.
ACTION: Notice and request for
comments.
cprice-sewell on PROD1PC66 with NOTICES
AGENCY:
SUMMARY: The Department of the
Treasury, as part of its continuing effort
to reduce paperwork and respondent
burden, invites the general public and
other Federal agencies to take this
opportunity to comment on proposed
and/or continuing information
collections, as required by the
Paperwork Reduction Act of 1995, Pub.
L. 104–13 (44 U.S.C. 3506(c)(2)(A)).
Currently, the IRS is soliciting
comments concerning an existing
regulation, REG–147144–06, Section
1.367(a)–8 Revisions.
DATES: Written comments should be
received on or before June 26, 2007 to
be assured of consideration.
ADDRESSES: Direct all written comments
to Glenn Kirkland, Internal Revenue
Service, room 6516, 1111 Constitution
Avenue NW., Washington, DC 20224.
FOR FURTHER INFORMATION CONTACT:
Requests for additional information or
copies of the regulation should be
directed to Allan Hopkins, at (202) 622–
6665, or at Internal Revenue Service,
room 6516, 1111 Constitution Avenue
NW., Washington, DC 20224, or through
the internet at Allan.M.Hopkins@irs.gov.
SUPPLEMENTARY INFORMATION:
Title: Section 1.367(a) Revisions.
OMB Number: 1545–2056.
Regulation Project Number: REG–
147144–06.
Abstract: These regulations provide
rules for taxpayers to avoid recognizing
gain under a gain recognition agreement
(GRA) if a new GRA and notice
statement are filed. They also provide a
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15:18 Apr 26, 2007
Jkt 211001
rule under which a taxpayer may reduce
the basis in certain stock to meet one of
the requirements for terminating a GRA.
These regulations also revise an existing
rule to facilitate electronic filing. The
revision requires that information that a
taxpayer currently would write on the
face of its Federal income tax return
shall instead be attached as a separate
schedule to its return.
Current Actions: There is no change to
this existing regulation.
Type of Review: Extension of a
currently approved collection.
Affected Public: Business or other forprofit organizations.
Estimated Number of Respondents:
170.
Estimated Time per Respondent: 2
hours.
Estimated Total Annual Burden
Hours: 240.
The following paragraph applies to all
of the collections of information covered
by this notice:
An agency may not conduct or
sponsor, and a person is not required to
respond to, a collection of information
unless the collection of information
displays a valid OMB control number.
Books or records relating to a
collection of information must be
retained as long as their contents may
become material in the administration
of any internal revenue law. Generally,
tax returns and tax return information
are confidential, as required by 26
U.S.C. 6103.
Request for Comments: Comments
submitted in response to this notice will
be summarized and/or included in the
request for OMB approval. All
comments will become a matter of
public record. Comments are invited on:
(a) Whether the collection of
information is necessary for the proper
performance of the functions of the
agency, including whether the
information shall have practical utility;
(b) the accuracy of the agency’s estimate
of the burden of the collection of
information; (c) ways to enhance the
quality, utility, and clarity of the
information to be collected; (d) ways to
minimize the burden of the collection of
information on respondents, including
through the use of automated collection
techniques or other forms of information
technology; and (e) estimates of capital
or start-up costs and costs of operation,
maintenance, and purchase of services
to provide information.
Approved: April 19, 2007.
Glenn Kirkland,
IRS Reports Clearance Officer.
[FR Doc. E7–8036 Filed 4–26–07; 8:45 am]
BILLING CODE 4830–01–P
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DEPARTMENT OF THE TREASURY
Internal Revenue Service
Proposed Collection; Comment
Request for Form 8453–B
Internal Revenue Service (IRS),
Treasury.
ACTION: Notice and request for
comments.
AGENCY:
SUMMARY: The Department of the
Treasury, as part of its continuing effort
to reduce paperwork and respondent
burden, invites the general public and
other Federal agencies to take this
opportunity to comment on proposed
and/or continuing information
collections, as required by the
Paperwork Reduction Act of 1995, Pub.
L. 104–13 (44 U.S.C. 3506(c)(2)(A)).
Currently, the IRS is soliciting
comments concerning Form 8453–B,
U.S. Electing Large Partnership
Declaration for an IRS e-file Return.
DATES: Written comments should be
received on or before June 26, 2007 to
be assured of consideration.
ADDRESSES: Direct all written comments
to Glenn Kirkland, Internal Revenue
Service, room 6516, 1111 Constitution
Avenue, NW., Washington, DC 20224.
FOR FURTHER INFORMATION CONTACT:
Requests for additional information or
copies of the form and instructions
should be directed to Allan Hopkins, at
(202) 622–6665, or at Internal Revenue
Service, room 6516, 1111 Constitution
Avenue, NW., Washington, DC 20224,
or through the internet, at
Allan.M.Hopkins@irs.gov.
SUPPLEMENTARY INFORMATION:
Title: U.S. Electing Large Partnership
Declaration for an IRS e-file Return.
OMB Number: 1545–2058.
Form Number: Form 8453–B.
Abstract: Form 8453–B is used to
authenticate an electronic Form 1065–B,
U.S. Return of Income for Electing Large
Partnerships, to authorize the ERO, if
any, to transmit via a third-party
transmitter, and to authorize the
intermediate service provider (ISP) to
transmit via a third-party transmitter if
you are filing online (not using an ERO).
Current Actions: This is a new form.
Type of Review: Extension of a
currently approved collection.
Affected Public: Individuals or
households.
Estimated Number of Respondents:
60.
Estimated Time per Respondent: 2
hours, 23 minutes.
Estimated Total Annual Burden
Hours: 144.
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27APN1
Federal Register / Vol. 72, No. 81 / Friday April 27, 2007 / Notices
The following paragraph applies to all
of the collections of information covered
by this notice:
An agency may not conduct or
sponsor, and a person is not required to
respond to, a collection of information
unless the collection of information
displays a valid OMB control number.
Books or records relating to a collection
of information must be retained as long
as their contents may become material
in the administration of any internal
revenue law. Generally, tax returns and
tax return information are confidential,
as required by 26 U.S.C. 6103.
Request for Comments: Comments
submitted in response to this notice will
be summarized and/or included in the
request for OMB approval. All
comments will become a matter of
public record. Comments are invited on:
(a) Whether the collection of
information is necessary for the proper
performance of the functions of the
agency, including whether the
information shall have practical utility;
(b) the accuracy of the agency’s estimate
of the burden of the collection of
information; (c) ways to enhance the
quality, utility, and clarity of the
information to be collected; (d) ways to
minimize the burden of the collection of
information on respondents, including
through the use of automated collection
techniques or other forms of information
technology; and (e) estimates of capital
or start-up costs and costs of operation,
maintenance, and purchase of services
to provide information.
Approved: April 2, 2007.
Glenn Kirkland,
IRS Reports Clearance Officer.
[FR Doc. E7–8037 Filed 4–26–07; 8:45 am]
BILLING CODE 4830–01–P
DEPARTMENT OF THE TREASURY
Internal Revenue Service
Proposed Collection; Comment
Request for Form 1065, Schedule D,
Schedule K–1, Schedule L, Schedule
M–1, Schedule M–2, and Schedule
M–3
Internal Revenue Service (IRS),
Treasury.
ACTION: Notice and request for
comments.
cprice-sewell on PROD1PC66 with NOTICES
AGENCY:
SUMMARY: The Department of the
Treasury, as part of its continuing effort
to reduce paperwork and respondent
burden, invites the general public and
other Federal agencies to take this
opportunity to comment on proposed
and/or continuing information
collections, as required by the
VerDate Aug<31>2005
15:18 Apr 26, 2007
Jkt 211001
Paperwork Reduction Act of 1995,
Public Law 104–13 (44 U.S.C.
3506(c)(2)(A)). Currently, the IRS is
soliciting comments concerning Form
1065 (U.S. Return of Partnership
Income), Schedule D (Capital Gains and
Losses), Schedule K–1 (Partner’s Share
of Income, Credits, Deductions and
Other Items), Schedule L (Balance
Sheets per Books), Schedule M–1
(Reconciliation of Income (Loss) per
Books With Income (Loss) per Return)),
Schedule M–2 (Analysis of Partners’
Capital Accounts), and Schedule M–3
(Net Income (Loss) Reconciliation for
Certain Partnerships)).
DATES: Written comments should be
received on or before June 26, 2007 to
be assured of consideration.
ADDRESSES: Direct all written comments
to Glenn P. Kirkland, Internal Revenue
Service, room 6516, 1111 Constitution
Avenue, NW., Washington, DC 20224.
FOR FURTHER INFORMATION CONTACT:
Requests for additional information or
copies of the form(s) and instructions
should be directed to Carolyn N. Brown
at Internal Revenue Service, room 6516,
1111 Constitution Avenue, NW.,
Washington, DC 20224, or at (202) 622–
6688, or through the internet at
Carolyn.N.Brown@irs.gov.
SUPPLEMENTARY INFORMATION:
Title: U.S. Return of Partnership
Income (Form 1065), Capital Gains and
Losses (Schedule D), Partner’s Share of
Income, Credits, Deductions, etc.
(Schedule K–1), Balance Sheets per
Books (Schedule L), Reconciliation of
Income (Loss) per Books With Income
(Loss) per Return (Schedule M–1),
Analysis of Partners’ Capital Accounts
(Schedule M–2), and Net Income (Loss)
Reconciliation for Certain Partnerships
(Schedule M–3).
OMB Number: 1545–0099.
Form Number: 1065, Schedule D,
Schedule K–1, Schedule L, Schedule
M–1, Schedule M–2, and Schedule M–
3.
Abstract: Internal Revenue Code
section 6031 requires partnerships to
file returns that show gross income
items, allowable deductions, partners’
names, addresses, and distribution
shares, and other information. This
information is used by the IRS to verify
correct reporting of partnership items
and for general statistics. The
information is used by partners to
determine the income, loss, credits, etc.,
to report on their tax returns.
Current Actions: Major changes were
made to the form, instructions, and
some of the schedules to better serve the
taxpayers. These changes resulted in a
decrease in burden hours.
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21073
Type of Review: Revision of a
currently approved collection.
Affected Public: Business or other forprofit organizations, farms, and
individuals or households.
Estimated Number of Respondents:
2,376,800.
Estimated Time per Respondent:
Varies.
Estimated Total Annual Burden
Hours: 818,089,162.
The following paragraph applies to all
of the collections of information covered
by this notice:
An agency may not conduct or
sponsor, and a person is not required to
respond to, a collection of information
unless the collection of information
displays a valid OMB control number.
Books or records relating to a collection
of information must be retained as long
as their contents may become material
in the administration of any internal
revenue law. Generally, tax returns and
tax return information are confidential,
as required by 26 U.S.C. 6103.
Request For Comments: Comments
submitted in response to this notice will
be summarized and/or included in the
request for OMB approval. All
comments will become a matter of
public record. Comments are invited on:
(a) Whether the collection of
information is necessary for the proper
performance of the functions of the
agency, including whether the
information shall have practical utility;
(b) the accuracy of the agency’s estimate
of the burden of the collection of
information; (c) ways to enhance the
quality, utility, and clarity of the
information to be collected; (d) ways to
minimize the burden of the collection of
information on respondents, including
through the use of automated collection
techniques or other forms of information
technology; and (e) estimates of capital
or start-up costs and costs of operation,
maintenance, and purchase of services
to provide information.
Approved: April 23, 2007.
Glenn P. Kirkland,
IRS Reports Clearance Officer.
[FR Doc. E7–8126 Filed 4–26–07; 8:45 am]
BILLING CODE 4830–01–P
DEPARTMENT OF THE TREASURY
Internal Revenue Service
Open Meeting of the Taxpayer
Advocacy Panel Area 7 (Including the
States of Alaska, California, Hawaii,
and Nevada) Committee
Internal Revenue Service (IRS),
Treasury.
ACTION: Notice.
AGENCY:
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]]>Agencies
[Federal Register Volume 72, Number 81 (Friday, April 27, 2007)]
[Notices]
[Pages 21072-21073]
From the Federal Register Online via the Government Printing Office [www.gpo.gov]
[FR Doc No: E7-8037]
-----------------------------------------------------------------------
DEPARTMENT OF THE TREASURY
Internal Revenue Service
Proposed Collection; Comment Request for Form 8453-B
AGENCY: Internal Revenue Service (IRS), Treasury.
ACTION: Notice and request for comments.
-----------------------------------------------------------------------
SUMMARY: The Department of the Treasury, as part of its continuing
effort to reduce paperwork and respondent burden, invites the general
public and other Federal agencies to take this opportunity to comment
on proposed and/or continuing information collections, as required by
the Paperwork Reduction Act of 1995, Pub. L. 104-13 (44 U.S.C.
3506(c)(2)(A)). Currently, the IRS is soliciting comments concerning
Form 8453-B, U.S. Electing Large Partnership Declaration for an IRS e-
file Return.
DATES: Written comments should be received on or before June 26, 2007
to be assured of consideration.
ADDRESSES: Direct all written comments to Glenn Kirkland, Internal
Revenue Service, room 6516, 1111 Constitution Avenue, NW., Washington,
DC 20224.
FOR FURTHER INFORMATION CONTACT: Requests for additional information or
copies of the form and instructions should be directed to Allan
Hopkins, at (202) 622-6665, or at Internal Revenue Service, room 6516,
1111 Constitution Avenue, NW., Washington, DC 20224, or through the
internet, at Allan.M.Hopkins@irs.gov.
SUPPLEMENTARY INFORMATION:
Title: U.S. Electing Large Partnership Declaration for an IRS e-
file Return.
OMB Number: 1545-2058.
Form Number: Form 8453-B.
Abstract: Form 8453-B is used to authenticate an electronic Form
1065-B, U.S. Return of Income for Electing Large Partnerships, to
authorize the ERO, if any, to transmit via a third-party transmitter,
and to authorize the intermediate service provider (ISP) to transmit
via a third-party transmitter if you are filing online (not using an
ERO).
Current Actions: This is a new form.
Type of Review: Extension of a currently approved collection.
Affected Public: Individuals or households.
Estimated Number of Respondents: 60.
Estimated Time per Respondent: 2 hours, 23 minutes.
Estimated Total Annual Burden Hours: 144.
[[Page 21073]]
The following paragraph applies to all of the collections of
information covered by this notice:
An agency may not conduct or sponsor, and a person is not required
to respond to, a collection of information unless the collection of
information displays a valid OMB control number. Books or records
relating to a collection of information must be retained as long as
their contents may become material in the administration of any
internal revenue law. Generally, tax returns and tax return information
are confidential, as required by 26 U.S.C. 6103.
Request for Comments: Comments submitted in response to this notice
will be summarized and/or included in the request for OMB approval. All
comments will become a matter of public record. Comments are invited
on: (a) Whether the collection of information is necessary for the
proper performance of the functions of the agency, including whether
the information shall have practical utility; (b) the accuracy of the
agency's estimate of the burden of the collection of information; (c)
ways to enhance the quality, utility, and clarity of the information to
be collected; (d) ways to minimize the burden of the collection of
information on respondents, including through the use of automated
collection techniques or other forms of information technology; and (e)
estimates of capital or start-up costs and costs of operation,
maintenance, and purchase of services to provide information.
Approved: April 2, 2007.
Glenn Kirkland,
IRS Reports Clearance Officer.
[FR Doc. E7-8037 Filed 4-26-07; 8:45 am]
BILLING CODE 4830-01-P
