Proposed Collection; Comment Request for Revenue Procedure 99-21, 19586-19587 [E8-7521]
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19586
Federal Register / Vol. 73, No. 70 / Thursday, April 10, 2008 / Notices
Public Law 104–13(44 U.S.C.
3506(c)(2)(A)). Currently, the IRS is
soliciting comments concerning Form
12114, Continuation Sheet for Item #16
(Additional Information) OF–306,
Declaration for Federal Employment.
DATES: Written comments should be
received on or before June 9, 2008 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 Carolyn N. Brown
at Internal Revenue Service, room 6129,
1111 Constitution Avenue, NW.,
Washington, DC 20224, or at (202) 622–
6688, or through the Internet at
(Carolyn.N.Brown@irs.gov).
mstockstill on PROD1PC66 with NOTICES
Title: Continuation Sheet for Item #16
(Additional Information) OF–306,
Declaration for Federal Employment.
OMB Number: 1545–1921.
Form Number: 12114.
Abstract: Form 12114 is used as a
continuation to the OF–306 to provide
additional space for capturing
additional information.
Type of Review: Extension of a
currently approved collection.
Affected Public: Individuals or
households.
Estimated Number of Respondents:
24,813.
Estimated Time per Respondent: 15
minutes.
Estimated Total Annual Burden
Hours: 6,203.
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;
16:48 Apr 09, 2008
Jkt 214001
Approved: March 28, 2008.
Glenn P. Kirkland,
IRS Reports Clearance Officer.
[FR Doc. E8–7519 Filed 4–9–08; 8:45 am]
BILLING CODE 4830–01–P
DEPARTMENT OF THE TREASURY
Internal Revenue Service
SUPPLEMENTARY INFORMATION:
VerDate Aug<31>2005
(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.
Proposed Collection; Comment
Request for Revenue Procedure 99–21
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
Revenue Procedure 99–21, Disability
Suspension.
DATES: Written comments should be
received on or before June 9, 2008 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 revenue procedure should be
directed to Carolyn N. Brown, (202)
622–6688, Internal Revenue Service,
room 6129, 1111 Constitution Avenue,
NW., Washington, DC 20224, or through
the Internet at Carolyn.N.Brown@irs.gov.
SUPPLEMENTARY INFORMATION:
Title: Disability Suspension.
OMB Number: 1545–1649.
Revenue Procedure Number: Revenue
Procedure 99–21.
Abstract: Revenue Procedure 99–21
describes the information that is needed
PO 00000
Frm 00133
Fmt 4703
Sfmt 4703
to establish a claim that a taxpayer was
financially disabled for purposes of
section 6511(h) of the Internal Revenue
Code. Under section 6511(h), the statute
of limitations on claims for credit or
refund is suspended for any period of an
individual taxpayer’s life during which
the taxpayer is unable to manage his or
her financial affairs because of a
medically determinable mental or
physical impairment, if the impairment
can be expected to result in death, or
has lasted (or can be expected to last) for
a continuous period of not less than 12
months. Section 6511(h)(2)(A) requires
that proof of the taxpayer’s financial
disability be furnished to the Internal
Revenue Service.
Current Actions: There are no changes
being made to the revenue procedure at
this time.
Type of Review: Extension of a
currently approved collection.
Affected Public: Individuals or
households.
Estimated Number of Respondents:
48,200.
Estimated Time per Respondent: 30
minutes.
Estimated Total Annual Burden
Hours: 24,100.
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,
E:\FR\FM\10APN1.SGM
10APN1
Federal Register / Vol. 73, No. 70 / Thursday, April 10, 2008 / Notices
maintenance, and purchase of services
to provide information.
Approved: March 19, 2008.
Glenn P. Kirkland,
IRS Reports Clearance Officer.
[FR Doc. E8–7521 Filed 4–9–08; 8:45 am]
BILLING CODE 4830–01–P
DEPARTMENT OF THE TREASURY
Internal Revenue Service
Proposed Collection; Comment
Request for Revenue Procedure 99–17
Internal Revenue Service (IRS),
Treasury.
ACTION: Notice and request for
comments.
mstockstill 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,
Public Law 104–13 (44 U.S.C.
3506(c)(2)(A)). Currently, the IRS is
soliciting comments concerning
Revenue Procedure 99–17, Mark to
Market Election for Commodities
Dealers and Securities and Commodities
Traders.
DATES: Written comments should be
received on or before June 9, 2008 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 revenue procedure should be
directed to Carolyn N. Brown, (202)
622–6688, Internal Revenue Service,
room 6129, 1111 Constitution Avenue,
NW., Washington, DC 20224, or through
the Internet at Carolyn.N.Brown@irs.gov.
SUPPLEMENTARY INFORMATION:
Title: Mark to Market Election for
Commodities Dealers and Securities and
Commodities Traders.
OMB Number: 1545–1641.
Revenue Procedure Number: Revenue
Procedure 99–17.
Abstract: This revenue procedure
prescribes the time and manner for
dealers in commodities and traders in
securities or commodities to elect to use
the mark-to-market method of
accounting under sections 475(e) and (f)
of the Internal Revenue Code. The
collections of information in this
revenue procedure are required by the
VerDate Aug<31>2005
16:48 Apr 09, 2008
Jkt 214001
IRS in order to facilitate monitoring
taxpayers changing accounting methods
resulting from making the elections
under Code section 475(e) or (f).
Current Actions: There are no changes
being made to the revenue procedure at
this time.
Type of Review: Extension of a
currently approved collection.
Affected Public: Business or other forprofit organizations.
The reporting burden for the
collections of information in section
5.01–5.04 of this revenue procedure is
as follows:
Estimated Number of Respondents/
Recordkeepers: 1,000.
Estimated Time per Respondent/
Recordkeeper: 30 minutes.
Estimated Total Annual Reporting/
Recordkeeping Hours: 500.
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: March 19, 2008.
Glenn P. Kirkland,
IRS Reports Clearance Officer.
[FR Doc. E8–7522 Filed 4–9–08; 8:45 am]
BILLING CODE 4830–01–P
PO 00000
Frm 00134
Fmt 4703
Sfmt 4703
19587
DEPARTMENT OF THE TREASURY
Internal Revenue Service
Proposed Collection; Comment
Request for Revenue Procedure 2002–
23
Internal Revenue Service (IRS),
Treasury.
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
Revenue Procedure 2002–23, Taxation
of Canadian Retirement Plans Under
U.S.-Canada Income Tax Treaty.
DATES: Written comments should be
received on or before June 9, 2008 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 revenue procedure should
be directed to Carolyn N. Brown, (202)
622–6688, Internal Revenue Service,
room 6129, 1111 Constitution Avenue,
NW., Washington, DC 20224, or through
the Internet at Carolyn.N.Brown@irs.gov.
SUPPLEMENTARY INFORMATION:
Title: Taxation of Canadian
Retirement Plans Under U.S.-Canada
Income Tax Treaty.
OMB Number: 1545–1773.
Revenue Procedure Number: Revenue
Procedure 2002–23.
Abstract: Revenue Procedure 2002–23
provides guidance for the application by
U.S. citizens and residents of the U.S.Canada Income Tax Treaty, as amended
by the 1995 protocol, in order to defer
U.S. Income taxes on income accrued in
certain Canadian retirement plans.
Current Actions: There are no changes
being made to the revenue procedure at
this time.
Type of Review: Extension of a
currently approved collection.
Affected Public: Individuals or
households.
Estimated Number of Respondents:
20,000.
Estimated Average Time per
Respondent: 30 minutes.
Estimated Total Annual Reporting
Hours: 10,000.
AGENCY:
E:\FR\FM\10APN1.SGM
10APN1
]]>Agencies
[Federal Register Volume 73, Number 70 (Thursday, April 10, 2008)]
[Notices]
[Pages 19586-19587]
From the Federal Register Online via the Government Printing Office [www.gpo.gov]
[FR Doc No: E8-7521]
-----------------------------------------------------------------------
DEPARTMENT OF THE TREASURY
Internal Revenue Service
Proposed Collection; Comment Request for Revenue Procedure 99-21
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
Revenue Procedure 99-21, Disability Suspension.
DATES: Written comments should be received on or before June 9, 2008 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 revenue procedure should be directed to Carolyn N. Brown,
(202) 622-6688, Internal Revenue Service, room 6129, 1111 Constitution
Avenue, NW., Washington, DC 20224, or through the Internet at
Carolyn.N.Brown@irs.gov.
SUPPLEMENTARY INFORMATION:
Title: Disability Suspension.
OMB Number: 1545-1649.
Revenue Procedure Number: Revenue Procedure 99-21.
Abstract: Revenue Procedure 99-21 describes the information that is
needed to establish a claim that a taxpayer was financially disabled
for purposes of section 6511(h) of the Internal Revenue Code. Under
section 6511(h), the statute of limitations on claims for credit or
refund is suspended for any period of an individual taxpayer's life
during which the taxpayer is unable to manage his or her financial
affairs because of a medically determinable mental or physical
impairment, if the impairment can be expected to result in death, or
has lasted (or can be expected to last) for a continuous period of not
less than 12 months. Section 6511(h)(2)(A) requires that proof of the
taxpayer's financial disability be furnished to the Internal Revenue
Service.
Current Actions: There are no changes being made to the revenue
procedure at this time.
Type of Review: Extension of a currently approved collection.
Affected Public: Individuals or households.
Estimated Number of Respondents: 48,200.
Estimated Time per Respondent: 30 minutes.
Estimated Total Annual Burden Hours: 24,100.
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,
[[Page 19587]]
maintenance, and purchase of services to provide information.
Approved: March 19, 2008.
Glenn P. Kirkland,
IRS Reports Clearance Officer.
[FR Doc. E8-7521 Filed 4-9-08; 8:45 am]
BILLING CODE 4830-01-P
