Proposed Collection; Comment Request for Regulation Project, 20360-20361 [E8-8077]
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jlentini on PROD1PC65 with NOTICES
20360
Federal Register / Vol. 73, No. 73 / Tuesday, April 15, 2008 / Notices
Public Law 104–13 (44 U.S.C.
3506(c)(2)(A)). Currently, the IRS is
soliciting comments concerning an
existing final regulation, PS–62–87 (TD
8302), Low-Income Housing Credit for
Federally-assisted Buildings (sec. 1.42–
2(d)).
DATES: Written comments should be
received on or before June 16, 2008 to
be assured of consideration.
ADDRESSES: Direct all written comments
to Allan M. Hopkins, Internal Revenue
Service, room 6129, 1111 Constitution
Avenue NW., Washington, DC 20224.
FOR FURTHER INFORMATION CONTACT:
Requests for additional information or
copies of this regulation 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: Low-Income Housing Credit for
Federally-assisted Buildings.
OMB Number: 1545–1005.
Regulation Project Number: PS–62–
87.
Abstract: The regulation provides
state and local housing credit agencies
and owners of qualified low-income
buildings with guidance regarding
compliance with the waiver
requirement of section 42(d)(6) of the
Internal Revenue Code. The regulation
requires documentary evidence of
financial distress leading to a potential
claim against a Federal mortgage
insurance fund in order to get a written
waiver from the IRS for the acquirer of
the qualified low-income building to
properly claim the low-income housing
credit.
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, individuals or
households, not-for-profit institutions,
and Federal, state, local or tribal
governments.
Estimated Number of Respondents:
1,000.
Estimated Time Per Respondent: 3
hrs.
Estimated Total Annual Burden
Hours: 3,000.
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
VerDate Aug<31>2005
17:31 Apr 14, 2008
Jkt 214001
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 4, 2008.
Allan M. Hopkins,
IRS Reports Clearance Officer.
[FR Doc. E8–8076 Filed 4–14–08; 8:45 am]
BILLING CODE 4830–01–P
DEPARTMENT OF THE TREASURY
Internal Revenue Service
[GL–238–88]
Proposed Collection; Comment
Request for Regulation Project
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 an
existing final regulation, GL–238–88
(TD 8549), Preparer Penalties-Manual
Signature Requirement (§ 1.6695–1(B)).
DATES: Written comments should be
received on or before June 16, 2008 to
be assured of consideration.
PO 00000
Frm 00119
Fmt 4703
Sfmt 4703
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 regulation 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: Preparer Penalties-Manual
Signature Requirement (§ 1.6695–1(B)).
OMB Number: 1545–1385.
Regulation Project Numbers: GL–238–
88.
Abstract: This regulation provides
that persons who prepare U.S. Fiduciary
income tax returns for compensation
may, under certain conditions, satisfy
the manual signature requirements by
using a facsimile signature. However,
they will be required to submit to the
IRS a list of the names and identifying
numbers of all fiduciary returns which
are being filed with a facsimile
signature.
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:
20,000.
Estimated Time per Respondent: 1
hour, 17 minutes.
Estimated Total Annual Burden
Hours: 25,825.
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
ADDRESSES:
E:\FR\FM\15APN1.SGM
15APN1
Federal Register / Vol. 73, No. 73 / Tuesday, April 15, 2008 / Notices
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 8, 2008.
Allan M. Hopkins,
IRS Reports Clearance Officer.
[FR Doc. E8–8077 Filed 4–14–08; 8:45 am]
BILLING CODE 4830–01–P
DEPARTMENT OF THE TREASURY
Internal Revenue Service
Proposed Collection; Comment
Request for Form 8233
Internal Revenue Service (IRS),
Treasury.
ACTION: Notice and request for
comments.
jlentini on PROD1PC65 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 Form
8233, Exemption from Withholding on
Compensation for Independent (and
Certain Dependent) Personal Services of
a Nonresident Alien Individual.
DATES: Written comments should be
received on or before June 16, 2008 to
be assured of consideration.
ADDRESSES: Direct all written comments
to Allan M. Hopkins, 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 (202) 622–6688, or at 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: Exemption From Withholding
on Compensation for Independent (and
Certain Dependent) Personal Services of
a Nonresident Alien Individual.
VerDate Aug<31>2005
17:31 Apr 14, 2008
Jkt 214001
OMB Number: 1545–0795.
Form Number: 8233.
Abstract: Compensation paid to a
nonresident alien individual for
independent personal services (selfemployment) is generally subject to
30% withholding or graduated rates.
However, such compensation may be
exempt from withholding because of a
U.S. tax treaty or the personal
exemption amount. Form 8233 is used
to request exemption from withholding.
Nonresident alien students, teachers,
and researchers performing dependent
personal services also use Form 8233 to
request exemption from withholding.
Current Actions: There are no changes
being made to Form 8233 at this time.
Type of Review: Extension of a
currently approved collection.
Affected Public: Individuals, business
or other for-profit organizations, and
not-for-profit institutions.
Estimated Number of Respondents:
480,000.
Estimated Time per Respondent: 2
hrs., 45 min.
Estimated Total Annual Burden
Hours: 1,320,000.
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.
PO 00000
Frm 00120
Fmt 4703
Sfmt 4703
20361
Approved: April 4, 2008.
Allan M. Hopkins,
IRS Reports Clearance Officer.
[FR Doc. E8–8079 Filed 4–14–08; 8:45 am]
BILLING CODE 4830–01–P
DEPARTMENT OF THE TREASURY
Internal Revenue Service
Advisory Committee to the Internal
Revenue Service; Meeting
Internal Revenue Service (IRS),
Treasury.
AGENCY:
ACTION:
Notice.
SUMMARY: The Information Reporting
Program Advisory Committee (IRPAC)
will hold an open meeting on
Wednesday, April 30, 2008.
Ms.
Caryl Grant, National Public Liaison,
CL:NPL:SRM, Rm. 7566, 1111
Constitution Avenue, NW., Washington,
DC 20224. Telephone: 202–927–3641
(not a toll-free number). E-mail address:
*public_liaison@irs.gov.
FOR FURTHER INFORMATION CONTACT:
Notice is
hereby given pursuant to section
10(a)(2) of the Federal Advisory
Committee Act, 5 U.S.C. App. (1988), an
open meeting of the IRPAC will be held
on Wednesday, April 30, 2008 from
9 a.m. to 10 a.m. in Room 3313. The
agenda will include recommendations
for the Office of Professional
Responsibility. Last minute agenda
changes may preclude advance notice.
Due to limited seating and security
requirements, please call or e-mail Caryl
Grant to confirm your attendance. Ms.
Grant can be reached at 202–927–3641
or e-mail at *public_liaison@irs.gov.
Attendees are encouraged to arrive at
least 30 minutes before the meeting
begins to allow sufficient time for
purposes of security clearance. Should
you wish the IRPAC to consider a
written statement, please call 202–927–
3641, or write to: Internal Revenue
Service, Office of National Public
Liaison, CL:NPL:SRM, Rm. 7566, 1111
Constitution Avenue, NW., Washington,
DC 20224 or e-mail:
*public_liaison@irs.gov.
SUPPLEMENTARY INFORMATION:
Dated: April 7, 2008.
Cynthia Vanderpool,
Branch Chief, National Public Liaison.
[FR Doc. E8–8074 Filed 4–14–08; 8:45 am]
BILLING CODE 4830–01–P
E:\FR\FM\15APN1.SGM
15APN1
]]>Agencies
[Federal Register Volume 73, Number 73 (Tuesday, April 15, 2008)]
[Notices]
[Pages 20360-20361]
From the Federal Register Online via the Government Printing Office [www.gpo.gov]
[FR Doc No: E8-8077]
-----------------------------------------------------------------------
DEPARTMENT OF THE TREASURY
Internal Revenue Service
[GL-238-88]
Proposed Collection; Comment Request for Regulation Project
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 an
existing final regulation, GL-238-88 (TD 8549), Preparer Penalties-
Manual Signature Requirement (Sec. 1.6695-1(B)).
DATES: Written comments should be received on or before June 16, 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 regulation 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: Preparer Penalties-Manual Signature Requirement (Sec.
1.6695-1(B)).
OMB Number: 1545-1385.
Regulation Project Numbers: GL-238-88.
Abstract: This regulation provides that persons who prepare U.S.
Fiduciary income tax returns for compensation may, under certain
conditions, satisfy the manual signature requirements by using a
facsimile signature. However, they will be required to submit to the
IRS a list of the names and identifying numbers of all fiduciary
returns which are being filed with a facsimile signature.
Current Actions: There is no change to this existing regulation.
Type of Review: Extension of a currently approved collection.
Affected Public: Business or other for-profit organizations.
Estimated Number of Respondents: 20,000.
Estimated Time per Respondent: 1 hour, 17 minutes.
Estimated Total Annual Burden Hours: 25,825.
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
[[Page 20361]]
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 8, 2008.
Allan M. Hopkins,
IRS Reports Clearance Officer.
[FR Doc. E8-8077 Filed 4-14-08; 8:45 am]
BILLING CODE 4830-01-P
