Proposed Collection; Comment Request for Notice 98-52 and REG-108639-99, 59594-59595 [E7-20720]
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Federal Register / Vol. 72, No. 203 / Monday, October 22, 2007 / Notices
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: October 9, 2007.
Glenn P. Kirkland,
IRS Reports Clearance Officer.
[FR Doc. E7–20705 Filed 10–19–07; 8:45 am]
BILLING CODE 4830–01–P
DEPARTMENT OF THE TREASURY
Internal Revenue Service
Proposed Collection; Comment
Request for Foreign Based Importer
Non-Filers Questionnaire
Internal Revenue Service (IRS),
Treasury.
ACTION: Notice and request for
comments.
ebenthall on PRODPC61 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,
Public Law 104–13 (44 U.S.C.
3506(c)(2)(A)). Currently, the IRS is
soliciting comments concerning the
VerDate Aug<31>2005
15:02 Oct 19, 2007
Jkt 214001
Foreign Based Importer Non-Filers
Questionnaire.
Written comments should be
received on or before December 21, 2007
to be assured of consideration.
ADDRESSES: Direct all written comments
to Glenn P. Kirkland, Internal Revenue
Service, room 6129, 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 R. Joseph Durbala,
(202) 622–3634, at Internal Revenue
Service, room 6129, 1111 Constitution
Avenue NW., Washington, DC 20224, or
through the internet at
RJoseph.Durbala@irs.gov.
DATES:
SUPPLEMENTARY INFORMATION:
Title: Foreign Based Importer NonFilers Questionnaire.
OMB Number: 1545–2084.
Form Number: N/A.
Abstract: Foreign corporations are
subject to U.S. Income Tax on income
that is effectively connected with a U.S.
trade or business and are required to file
a U.S. Income tax return reporting
taxable income. However, based on the
public information available, it is not
readily determinable without further
research that U.S. Income Tax
compliance has been fulfilled.
Therefore, IDRS will be utilized to
determine if filing compliance has been
met. This contact letter is sent to
taxpayers who appear to have a U.S.
trade or business and have not filed a
U.S. Income Tax return or filed a
protective 1120F.
Current Actions: There is no change
in the paperwork burden previously
approved by OMB. This form is being
submitted for renewal purposes only.
Type of Review: Extension of a
currently approved collection.
Affected Public: Businesses and other
for-profit organizations.
Estimated Number of Respondents:
90.
Estimated Time Per Respondent: 1
hour.
Estimated Total Annual Burden
Hours: 30.
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,
PO 00000
Frm 00084
Fmt 4703
Sfmt 4703
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: October 9, 2007.
Glenn P. Kirkland,
IRS Reports Clearance Officer.
[FR Doc. E7–20706 Filed 10–19–07; 8:45 am]
BILLING CODE 4830–01–P
DEPARTMENT OF THE TREASURY
Internal Revenue Service
Proposed Collection; Comment
Request for Notice 98–52 and REG–
108639–99
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,
Public Law 104–13 (44 U.S.C.
3506(c)(2)(A)). Currently, the IRS is
soliciting comments concerning Notice
98–52, Cash or Deferred Arrangements;
Nondiscrimination, and existing notice
of proposed rulemaking, REG–108639–
99, Retirement Plans; Cash or Deferred
Arrangements Under Section 401(k) and
Matching Contributions or Employee
Contributions Under Section
401(m)(§§ 1.401(k)–3(d) and 1.401(m)–
3(e).
E:\FR\FM\22OCN1.SGM
22OCN1
Federal Register / Vol. 72, No. 203 / Monday, October 22, 2007 / Notices
Written comments should be
received on or before December 21, 2007
to be assured of consideration.
ADDRESSES: Direct all written comments
to Glenn P. Kirkland, Internal Revenue
Service, room 6129, 1111 Constitution
Avenue, NW., Washington, DC 20224.
FOR FURTHER INFORMATION CONTACT:
Requests for additional information or
copies of the notice and regulation
should be directed to R. Joseph Durbala
at Internal Revenue Service, room 6129,
1111 Constitution Avenue, NW.,
Washington, DC 20224, or at (202) 622–
3634, or through the internet at
RJoseph.Durbala@irs.gov.
DATES:
ebenthall on PRODPC61 with NOTICES
SUPPLEMENTARY INFORMATION:
Title: Cash or Deferred Arrangements;
Nondiscrimination (Notice 98–52),
Retirement Plans; Cash or Deferred
Arrangements Under Section 401(k) and
Matching Contributions or Employee
Contributions Under Section
401(m)(REG–108639–9).
OMB Number: 1545–1624.
Notice Number: Notice 98–52.
Regulation Project Number: REG–
108639–99.
Abstract: This notice provides
guidance to plan administrators, plan
sponsors, etc., regarding
nondiscriminatory safe harbors with
respect to Internal Revenue Code
sections 401(k)(12) and 401(m)(11), as
amended by the Small Business Job
Protection Act of 1996. The safe harbor
provisions pertain to the actual deferral
percentage test and the actual
contribution percentage test for cash or
deferred arrangements and for defined
contribution plans. To take advantage of
the safe harbor provisions, plan
sponsors must amend their plans to
reflect the new law and must provide
plan participants with an annual notice
describing the benefits available under
the plan.
Current Actions: There are no changes
being made to the notice at this time.
Type of Review: Extension of a
currently approved collection.
Affected Public: Business or other forprofit organizations, and not-for-profit
institutions.
Estimated Number of Respondents:
60,000.
Estimated Time per Respondent: 1
hour, 20 minutes.
Estimated Total Annual Burden
Hours: 80,000.
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.
VerDate Aug<31>2005
15:02 Oct 19, 2007
Jkt 214001
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: October 9, 2007.
Glenn P. Kirkland,
IRS Reports Clearance Officer.
[FR Doc. E7–20720 Filed 10–19–07; 8:45 am]
BILLING CODE 4830–01–P
DEPARTMENT OF THE TREASURY
Internal Revenue Service
Art Advisory Panel—Notice of Closed
Meeting
Internal Revenue Service,
Treasury.
ACTION: Notice of closed meeting of Art
Advisory Panel.
AGENCY:
SUMMARY: Closed meeting of the Art
Advisory Panel will be held in
Washington, DC.
DATES: The meeting will be held
November 15, 2007.
ADDRESSES: The closed meeting of the
Art Advisory Panel will be held on
November 15, 2007, in Room 4200E
beginning at 9:30 a.m., Franklin Court
Building, 1099 14th Street, NW.,
Washington, DC 20005.
FOR FURTHER INFORMATION CONTACT:
Karen Carolan, C:AP:AS, 1099 14th
Street, NW., Washington, DC 20005.
Telephone (202) 435–5609 (not a tollfree number).
SUPPLEMENTARY INFORMATION: Notice is
hereby given pursuant to section
PO 00000
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Fmt 4703
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59595
10(a)(2) of the Federal Advisory
Committee Act, 5 U.S.C. App., that a
closed meeting of the Art Advisory
Panel will be held on November 15,
2007, in Room 4200E beginning at 9:30
a.m., Franklin Court Building, 1099 14th
Street, NW., Washington, DC 20005.
The agenda will consist of the review
and evaluation of the acceptability of
fair market value appraisals of works of
art involved in Federal income, estate,
or gift tax returns. This will involve the
discussion of material in individual tax
returns made confidential by the
provisions of 26 U.S.C. 6103.
A determination as required by
section 10(d) of the Federal Advisory
Committee Act has been made that this
meeting is concerned with matters listed
in section 552b(c)(3), (4), (6), and (7),
and that the meeting will not be open
to the public.
Sarah Hall Ingram,
Chief, Appeals.
[FR Doc. E7–20719 Filed 10–19–07; 8:45 am]
BILLING CODE 4830–01–P
DEPARTMENT OF THE TREASURY
Internal Revenue Service
Electronic Tax Administration
Advisory Committee (ETAAC)
Internal Revenue Service (IRS),
Treasury.
ACTION: Notice of open meeting.
AGENCY:
SUMMARY: In 1998 the Internal Revenue
Service established the Electronic Tax
Administration Advisory Committee
(ETAAC). The primary purpose of
ETAAC is for industry partners to
provide an organized public forum for
discussion of electronic tax
administration issues in support of the
overriding goal that paperless filing
should be the preferred and most
convenient method of filing tax and
information returns. ETAAC offers
constructive observations about current
or proposed policies, programs, and
procedures, and suggests improvements.
Listed is a summary of the agenda along
with the planned discussion topics.
Summarized Agenda
8:30 a.m. Meet and Greet.
9 a.m. Meeting Opens.
10:30 a.m. Meeting Adjourns.
The discussion topics are:
(1) Recommendations from the
ETAAC.
(2) Written comments from the public.
(3) Establishment of ETAAC’s new
subcommittee: MeF 1040 Executive
Steering Committee.
E:\FR\FM\22OCN1.SGM
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]]>Agencies
[Federal Register Volume 72, Number 203 (Monday, October 22, 2007)]
[Notices]
[Pages 59594-59595]
From the Federal Register Online via the Government Printing Office [www.gpo.gov]
[FR Doc No: E7-20720]
-----------------------------------------------------------------------
DEPARTMENT OF THE TREASURY
Internal Revenue Service
Proposed Collection; Comment Request for Notice 98-52 and REG-
108639-99
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, Public Law 104-13 (44 U.S.C.
3506(c)(2)(A)). Currently, the IRS is soliciting comments concerning
Notice 98-52, Cash or Deferred Arrangements; Nondiscrimination, and
existing notice of proposed rulemaking, REG-108639-99, Retirement
Plans; Cash or Deferred Arrangements Under Section 401(k) and Matching
Contributions or Employee Contributions Under Section 401(m)(Sec. Sec.
1.401(k)-3(d) and 1.401(m)-3(e).
[[Page 59595]]
DATES: Written comments should be received on or before December 21,
2007 to be assured of consideration.
ADDRESSES: Direct all written comments to Glenn P. Kirkland, Internal
Revenue Service, room 6129, 1111 Constitution Avenue, NW., Washington,
DC 20224.
FOR FURTHER INFORMATION CONTACT: Requests for additional information or
copies of the notice and regulation should be directed to R. Joseph
Durbala at Internal Revenue Service, room 6129, 1111 Constitution
Avenue, NW., Washington, DC 20224, or at (202) 622-3634, or through the
internet at RJoseph.Durbala@irs.gov.
SUPPLEMENTARY INFORMATION:
Title: Cash or Deferred Arrangements; Nondiscrimination (Notice 98-
52), Retirement Plans; Cash or Deferred Arrangements Under Section
401(k) and Matching Contributions or Employee Contributions Under
Section 401(m)(REG-108639-9).
OMB Number: 1545-1624.
Notice Number: Notice 98-52.
Regulation Project Number: REG-108639-99.
Abstract: This notice provides guidance to plan administrators,
plan sponsors, etc., regarding nondiscriminatory safe harbors with
respect to Internal Revenue Code sections 401(k)(12) and 401(m)(11), as
amended by the Small Business Job Protection Act of 1996. The safe
harbor provisions pertain to the actual deferral percentage test and
the actual contribution percentage test for cash or deferred
arrangements and for defined contribution plans. To take advantage of
the safe harbor provisions, plan sponsors must amend their plans to
reflect the new law and must provide plan participants with an annual
notice describing the benefits available under the plan.
Current Actions: There are no changes being made to the notice at
this time.
Type of Review: Extension of a currently approved collection.
Affected Public: Business or other for-profit organizations, and
not-for-profit institutions.
Estimated Number of Respondents: 60,000.
Estimated Time per Respondent: 1 hour, 20 minutes.
Estimated Total Annual Burden Hours: 80,000.
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: October 9, 2007.
Glenn P. Kirkland,
IRS Reports Clearance Officer.
[FR Doc. E7-20720 Filed 10-19-07; 8:45 am]
BILLING CODE 4830-01-P
