Submission for OMB Review; Comment Request, 22461-22462 [E8-9029]
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Federal Register / Vol. 73, No. 81 / Friday, April 25, 2008 / Notices
on weekdays from 10 a.m. to 5 p.m.
except Federal Holidays.
c. Electronically: by logging onto the
Federal Docket Management System
(FDMS) Web site at https://
www.regulations.gov/. Follow the online
instructions for submitting comments.
Comments may also be faxed to 1–202–
493–2251.
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English language, and be no greater than
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The petition, supporting materials,
and all comments received before the
close of business on the closing date
indicated below will be filed and will be
considered. All comments and
supporting materials received after the
closing date will also be filed and will
be considered to the extent possible.
When the petition is granted or denied,
notice of the decision will be published
in the Federal Register pursuant to the
authority indicated below.
Comment closing date: May 27, 2008.
Authority: (49 U.S.C. 30118, 30120:
delegations of authority at CFR 1.50 and
501.8)
Issued on: April 18, 2008.
Claude H. Harris,
Director, Office of Vehicle, Safety
Compliance.
[FR Doc. E8–8991 Filed 4–24–08; 8:45 am]
BILLING CODE 4910–59–P
DEPARTMENT OF THE TREASURY
sroberts on PROD1PC70 with NOTICES
Submission for OMB Review;
Comment Request
April 18, 2008.
The Department of the Treasury will
submit the following public information
collection requirement(s) to OMB for
review and clearance under the
VerDate Aug<31>2005
20:20 Apr 24, 2008
Jkt 214001
Paperwork Reduction Act of 1995,
Public Law 104–13 on or after the date
of publication of this notice. Copies of
the submission(s) may be obtained by
calling the Treasury Bureau Clearance
Officer listed. Comments regarding this
information collection should be
addressed to the OMB reviewer listed
and to the Treasury Department
Clearance Officer, Department of the
Treasury, Room 11000, and 1750
Pennsylvania Avenue, NW.,
Washington, DC 20220.
Dates: Written comments should be
received on or before May 27, 2008 to
be assured of consideration.
Internal Revenue Service (IRS)
OMB Number: 1545–1548.
Type of Review: Extension.
Title: Revenue Procedure 2003–45
Late Election Relief for S Corporations;
Revenue Procedure 2004–48, Deemed
Corporate Election for Late Electing S
Corporations.
Description: The IRS will use the
information provided by taxpayers
under this revenue procedure to
determine whether relief should be
granted for the relevant late election.
Respondents: Businesses or other forprofit institutions.
Estimated Total Burden Hours: 50,000
hours.
OMB Number: 1545–1395.
Type of Review: Extension.
Title: Consent to Extend the Time to
Assess Tax Under Section 367–Gain
Recognition Agreement.
Form: 8838.
Description: Form 8838 is used to
extend the statute of limitations for U.S.
persons who transfer stock or securities
to a foreign corporation. The form is
filed when the transferor makes a gain
recognition agreement. This agreement
allows the transferor to defer the
payment of tax on the transfer. The IRS
uses Form 8838 so that it may assess tax
against the transferor after the
expiration of the original statute of
limitations.
Respondents: Businesses or other forprofit institutions.
Estimated Total Burden Hours: 5,482
hours.
OMB Number: 1545–1912.
Type of Review: Extension.
Title: Election of Partnership Level
Tax Treatment.
Form: 8893.
Description: IRC section
6231(a)(1)(B)(ii) allows small
partnerships to elect to be treated under
the unified audit and litigation
procedures. Form 8893 will allow IRS to
better track these elections by providing
a standardized format for this election.
PO 00000
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22461
Respondents: Businesses or other forprofit institutions.
Estimated Total Burden Hours: 227
hours.
OMB Number: 1545–1757.
Type of Review: Extension.
Title: REG–105344–01 (Final)
Disclosure of Returns and Return
Information by Other Agencies.
Description: In general, under the
regulations, the IRS is permitted to
authorize agencies with access to
returns and return information under
section 6103 of the Internal Revenue
Code to redisclose returns and return
information based on a written request
and with the Commissioner’s approval,
to any authorized recipient set forth in
Code section 6103, subject to the same
conditions and restrictions, and for the
same purposes, as if the recipient had
received the information from the IRS
directly.
Respondents: Federal Government.
Estimated Total Burden Hours: 11
hours.
OMB Number: 1545–1760.
Type of Review: Extension.
Title: Payments From Qualified
Education Programs (Under Sections
529 and 530).
Form: 1099–Q.
Description: Form 1099–Q is used to
report distributions from private and
state qualified tuition programs as
required under Internal Revenue Code
sections 529 and 530.
Respondents: Businesses or other forprofit institutions.
Estimated Total Burden Hours: 33,000
hours.
OMB Number: 1545–0416.
Type of Review: Revision.
Title: Election by a Small Business
Corporation.
Form: 2553.
Description: Form 2553 is filed by a
qualifying corporation to elect to be an
S corporation as defined in Code section
1361. The information obtained is
necessary to determine if the election
should be accepted by the IRS. When
the election is accepted, the qualifying
corporation is classified as an S
corporation and the corporation’s
income is taxed to the shareholders of
the corporation.
Respondents: Businesses or other forprofit institutions.
Estimated Total Burden Hours:
8,190,000 hours.
OMB Number: 1545–1626.
Type of Review: Extension.
Title: U.S. Return of Income for
Electing Large Partnerships (Form 1065–
B), Partner’s Share of Income (Loss)
From an Electing Large Partnership
(Schedule K–1).
E:\FR\FM\25APN1.SGM
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sroberts on PROD1PC70 with NOTICES
22462
Federal Register / Vol. 73, No. 81 / Friday, April 25, 2008 / Notices
Form: 1065–B, Schedule K–1.
Description: Code sections 771–777
allow large partnerships to elect to file
a simplified return which requires fewer
items to be reported to partners.
Respondents: Businesses and other
for-profits.
Estimated Total Burden Hours:
487,225 hours.
OMB Number: 1545–1465.
Type of Review: Extension.
Title: PS–54–94 (Final) Environmental
Settlement Funds—Classification.
Description: Section 7701 and the
regulations thereunder classify entities
for federal tax purposes as partnerships,
associations, and trusts. Section 671
requires a grantor treated as an owner of
a portion of a trust to include items in
income. This regulation provides
reporting rules.
Respondents: Businesses or other forprofit institutions.
Estimated Total Burden Hours: 2,000
hours.
OMB Number: 1545–1915.
Type of Review: Extension.
Title: Notice 2005–04, Fuel Tax
Guidance, Request for Comments.
Description: This notice provides
guidance on certain excise Code
provisions that were added or effected
by the American Jobs Creation Act of
2004, Public Law 108–357. The
information will be used by the IRS to
verify that the proper amount of tax is
reported, excluded, refunded, or
credited.
Respondents: Businesses or other forprofit institutions
Estimated Total Burden Hours: 76,190
hours.
OMB Number: 1545–1420.
Type of Review: Extension.
Title: Claim for Refund of Excise
Taxes.
Forms: 8849, Schedules 1, 2, 3, 5, 6,
8.
Description: IRC sections 6402, 6404,
6511 and sections 301.6402–2,
301.6404–1, and 301.6404–3 of the
regulations, allow for refunds of taxes
(except income taxes) or refund,
abatement, or credit of interest,
penalties, and additions to tax in the
event of errors or certain actions by IRS.
Form 8849 is used by taxpayers to claim
refunds of excise taxes.
Respondents: Businesses or other forprofit institutions.
Estimated Total Burden Hours:
3,032,610 hours.
OMB Number: 1545–0143.
Type of Review: Extension.
Title: Heavy Highway Vehicle Use
Tax Return.
Form: 2290.
Description: Form 2290 is used to
compute and report the tax imposed by
VerDate Aug<31>2005
20:20 Apr 24, 2008
Jkt 214001
section 4481 on the highway use of
certain motor vehicles. The information
is used to determine whether the
taxpayer has paid the correct amount of
tax.
Respondents: Businesses or other forprofit institutions.
Estimated Total Burden Hours:
27,548,640 hours.
Clearance Officer: Glenn P. Kirkland
(202) 622–3428, Internal Revenue
Service, Room 6516, 1111 Constitution
Avenue, NW., Washington, DC 20224.
OMB Reviewer: Alexander T. Hunt
(202) 395–7316, Office of Management
and Budget, Room 10235, New
Executive Office Building, Washington,
DC 20503.
Robert Dahl,
Treasury PRA Clearance Officer.
[FR Doc. E8–9029 Filed 4–24–08; 8:45 am]
BILLING CODE 4830–01–P
DEPARTMENT OF THE TREASURY
Alcohol and Tobacco Tax and Trade
Bureau
Proposed Information Collections;
Comment Request
Alcohol and Tobacco Tax and
Trade Bureau (TTB), Treasury.
ACTION: Notice and request for
comments.
AGENCY:
SUMMARY: As part of our continuing
effort to reduce paperwork and
respondent burden, and as required by
the Paperwork Reduction Act of 1995,
we invite comments on the proposed or
continuing information collections
listed below in this notice.
DATES: We must receive your written
comments on or before June 24, 2008.
ADDRESSES: You may send comments to
Mary A. Wood, Alcohol and Tobacco
Tax and Trade Bureau, at any of these
addresses:
• P.O. Box 14412, Washington, DC
20044–4412;
• 202–927–8525 (facsimile); or
• formcomments@ttb.gov (e-mail).
Please send separate comments for
each specific information collection
listed below. You must reference the
information collection’s title, form, or
recordkeeping requirement number, and
OMB number (if any) in your comment.
If you submit your comment via
facsimile, send no more than five 8.5 x
11 inch pages in order to ensure
electronic access to our equipment.
FOR FURTHER INFORMATION CONTACT: To
obtain additional information, copies of
the information collection and its
instructions, or copies of any comments
PO 00000
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Fmt 4703
Sfmt 4703
received, contact Mary A. Wood,
Alcohol and Tobacco Tax and Trade
Bureau, P.O. Box 14412, Washington,
DC 20044–4412; or telephone 202–927–
8210.
SUPPLEMENTARY INFORMATION:
Request for Comments
The Department of the Treasury and
its Alcohol and Tobacco Tax and Trade
Bureau, as part of their continuing effort
to reduce paperwork and respondent
burden, invite the general public and
other Federal agencies to comment on
the proposed or continuing information
collections listed below in this notice,
as required by the Paperwork Reduction
Act of 1995 (44 U.S.C. 3501 et seq.).
Comments submitted in response to
this notice will be included or
summarized in our request for Office of
Management and Budget (OMB)
approval of the relevant information
collection. All comments are part of the
public record and subject to disclosure.
Please not do include any confidential
or inappropriate material in your
comments.
We invite comments on: (a) Whether
this information collection is necessary
for the proper performance of the
agency’s functions, including whether
the information has practical utility; (b)
the accuracy of the agency’s estimate of
the information collection’s burden; (c)
ways to enhance the quality, utility, and
clarity of the information collected; (d)
ways to minimize the information
collection’s burden 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 the
requested information.
Information Collections Open for
Comment
Currently, we are seeking comments
on the following records and forms:
Title: Applications—Volatile FruitFlavor Concentrate Plants, TTB REC
5520/2.
OMB Number: 1513–0006.
TTB Form Number: 5520.3.
TTB Recordkeeping Requirement
Number: 5520/2.
Abstract: Persons who wish to
establish premises to manufacture
volatile fruit-flavor concentrates are
required to file an application and keep
records to support the manufacture of
these concentrates. Persons who wish to
amend their activities must also file an
application and keep records. TTB uses
the application information to identify
persons responsible for such
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]]>Agencies
[Federal Register Volume 73, Number 81 (Friday, April 25, 2008)]
[Notices]
[Pages 22461-22462]
From the Federal Register Online via the Government Printing Office [www.gpo.gov]
[FR Doc No: E8-9029]
=======================================================================
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DEPARTMENT OF THE TREASURY
Submission for OMB Review; Comment Request
April 18, 2008.
The Department of the Treasury will submit the following public
information collection requirement(s) to OMB for review and clearance
under the Paperwork Reduction Act of 1995, Public Law 104-13 on or
after the date of publication of this notice. Copies of the
submission(s) may be obtained by calling the Treasury Bureau Clearance
Officer listed. Comments regarding this information collection should
be addressed to the OMB reviewer listed and to the Treasury Department
Clearance Officer, Department of the Treasury, Room 11000, and 1750
Pennsylvania Avenue, NW., Washington, DC 20220.
Dates: Written comments should be received on or before May 27,
2008 to be assured of consideration.
Internal Revenue Service (IRS)
OMB Number: 1545-1548.
Type of Review: Extension.
Title: Revenue Procedure 2003-45 Late Election Relief for S
Corporations; Revenue Procedure 2004-48, Deemed Corporate Election for
Late Electing S Corporations.
Description: The IRS will use the information provided by taxpayers
under this revenue procedure to determine whether relief should be
granted for the relevant late election.
Respondents: Businesses or other for-profit institutions.
Estimated Total Burden Hours: 50,000 hours.
OMB Number: 1545-1395.
Type of Review: Extension.
Title: Consent to Extend the Time to Assess Tax Under Section 367-
Gain Recognition Agreement.
Form: 8838.
Description: Form 8838 is used to extend the statute of limitations
for U.S. persons who transfer stock or securities to a foreign
corporation. The form is filed when the transferor makes a gain
recognition agreement. This agreement allows the transferor to defer
the payment of tax on the transfer. The IRS uses Form 8838 so that it
may assess tax against the transferor after the expiration of the
original statute of limitations.
Respondents: Businesses or other for-profit institutions.
Estimated Total Burden Hours: 5,482 hours.
OMB Number: 1545-1912.
Type of Review: Extension.
Title: Election of Partnership Level Tax Treatment.
Form: 8893.
Description: IRC section 6231(a)(1)(B)(ii) allows small
partnerships to elect to be treated under the unified audit and
litigation procedures. Form 8893 will allow IRS to better track these
elections by providing a standardized format for this election.
Respondents: Businesses or other for-profit institutions.
Estimated Total Burden Hours: 227 hours.
OMB Number: 1545-1757.
Type of Review: Extension.
Title: REG-105344-01 (Final) Disclosure of Returns and Return
Information by Other Agencies.
Description: In general, under the regulations, the IRS is
permitted to authorize agencies with access to returns and return
information under section 6103 of the Internal Revenue Code to
redisclose returns and return information based on a written request
and with the Commissioner's approval, to any authorized recipient set
forth in Code section 6103, subject to the same conditions and
restrictions, and for the same purposes, as if the recipient had
received the information from the IRS directly.
Respondents: Federal Government.
Estimated Total Burden Hours: 11 hours.
OMB Number: 1545-1760.
Type of Review: Extension.
Title: Payments From Qualified Education Programs (Under Sections
529 and 530).
Form: 1099-Q.
Description: Form 1099-Q is used to report distributions from
private and state qualified tuition programs as required under Internal
Revenue Code sections 529 and 530.
Respondents: Businesses or other for-profit institutions.
Estimated Total Burden Hours: 33,000 hours.
OMB Number: 1545-0416.
Type of Review: Revision.
Title: Election by a Small Business Corporation.
Form: 2553.
Description: Form 2553 is filed by a qualifying corporation to
elect to be an S corporation as defined in Code section 1361. The
information obtained is necessary to determine if the election should
be accepted by the IRS. When the election is accepted, the qualifying
corporation is classified as an S corporation and the corporation's
income is taxed to the shareholders of the corporation.
Respondents: Businesses or other for-profit institutions.
Estimated Total Burden Hours: 8,190,000 hours.
OMB Number: 1545-1626.
Type of Review: Extension.
Title: U.S. Return of Income for Electing Large Partnerships (Form
1065-B), Partner's Share of Income (Loss) From an Electing Large
Partnership (Schedule K-1).
[[Page 22462]]
Form: 1065-B, Schedule K-1.
Description: Code sections 771-777 allow large partnerships to
elect to file a simplified return which requires fewer items to be
reported to partners.
Respondents: Businesses and other for-profits.
Estimated Total Burden Hours: 487,225 hours.
OMB Number: 1545-1465.
Type of Review: Extension.
Title: PS-54-94 (Final) Environmental Settlement Funds--
Classification.
Description: Section 7701 and the regulations thereunder classify
entities for federal tax purposes as partnerships, associations, and
trusts. Section 671 requires a grantor treated as an owner of a portion
of a trust to include items in income. This regulation provides
reporting rules.
Respondents: Businesses or other for-profit institutions.
Estimated Total Burden Hours: 2,000 hours.
OMB Number: 1545-1915.
Type of Review: Extension.
Title: Notice 2005-04, Fuel Tax Guidance, Request for Comments.
Description: This notice provides guidance on certain excise Code
provisions that were added or effected by the American Jobs Creation
Act of 2004, Public Law 108-357. The information will be used by the
IRS to verify that the proper amount of tax is reported, excluded,
refunded, or credited.
Respondents: Businesses or other for-profit institutions
Estimated Total Burden Hours: 76,190 hours.
OMB Number: 1545-1420.
Type of Review: Extension.
Title: Claim for Refund of Excise Taxes.
Forms: 8849, Schedules 1, 2, 3, 5, 6, 8.
Description: IRC sections 6402, 6404, 6511 and sections 301.6402-2,
301.6404-1, and 301.6404-3 of the regulations, allow for refunds of
taxes (except income taxes) or refund, abatement, or credit of
interest, penalties, and additions to tax in the event of errors or
certain actions by IRS. Form 8849 is used by taxpayers to claim refunds
of excise taxes.
Respondents: Businesses or other for-profit institutions.
Estimated Total Burden Hours: 3,032,610 hours.
OMB Number: 1545-0143.
Type of Review: Extension.
Title: Heavy Highway Vehicle Use Tax Return.
Form: 2290.
Description: Form 2290 is used to compute and report the tax
imposed by section 4481 on the highway use of certain motor vehicles.
The information is used to determine whether the taxpayer has paid the
correct amount of tax.
Respondents: Businesses or other for-profit institutions.
Estimated Total Burden Hours: 27,548,640 hours.
Clearance Officer: Glenn P. Kirkland (202) 622-3428, Internal
Revenue Service, Room 6516, 1111 Constitution Avenue, NW., Washington,
DC 20224.
OMB Reviewer: Alexander T. Hunt (202) 395-7316, Office of
Management and Budget, Room 10235, New Executive Office Building,
Washington, DC 20503.
Robert Dahl,
Treasury PRA Clearance Officer.
[FR Doc. E8-9029 Filed 4-24-08; 8:45 am]
BILLING CODE 4830-01-P
