Proposed Collection; Comment Request for Regulation Project, 50855 [E8-19913]

Download as PDF Federal Register / Vol. 73, No. 168 / Thursday, August 28, 2008 / Notices and Water Conservation Fund (LWCF), 16 U.S.C. 4601–4604. 9. Hazardous Materials: Comprehensive Environmental Response, Compensation, and Liability Act (CERCLA), 42 U.S.C. 9601–9675. 10. Executive Orders: E.O. 11990, Protection of Wetlands; E.O. 11988, Floodplain Management; E.O. 12898, Federal Actions to Address Environmental Justice in Minority Populations and Low Income Populations; E.O. 11593, Protection and Enhancement of Cultural Resources; E.O. 11514, Protection and Enhancement of Environmental Quality. (Catalog of Federal Domestic Assistance Program Number 20.205, Highway Planning and Construction. The regulations implementing Executive Order 12372 regarding intergovernmental consultation on Federal programs and activities apply to this program.) Authority: 23 U.S.C. 139(l)(1). Issued on: August 25, 2008. Mark R. Kehrli, Division Administrator, District of Columbia. [FR Doc. E8–19986 Filed 8–27–08; 8:45 am] BILLING CODE 4910–RY–P DEPARTMENT OF THE TREASURY Internal Revenue Service [REG–103043–05] Proposed Collection; Comment Request for Regulation Project Internal Revenue Service (IRS), Treasury. ACTION: Notice and request for comments. AGENCY: 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, REG–103043– 05, Material Advisor of Reportable Transaction Must Keep List of Advisees, etc. (previously REG–103736–00, Requirement to Maintain List of Investors in Potentially Abusive Tax Shelters). DATES: Written comments should be received on or before October 27, 2008 to be assured of consideration. ADDRESSES: Direct all written comments to Glenn P. Kirkland, Internal Revenue jlentini on PROD1PC65 with NOTICES SUMMARY: VerDate Aug<31>2005 17:36 Aug 27, 2008 Jkt 214001 Service, room 6129, 1111 Constitution Avenue, NW., Washington, DC 20224. FOR FURTHER INFORMATION CONTACT: Requests for additional information or copies of the regulation 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: Material Advisor of Reportable Transaction Must Keep List of Advisees, etc. OMB Number: 1545–1686. Regulation Project Number: REG– 103043–05. Abstract: These final regulations provide guidance on the requirement under section 6112 to maintain a list of investors in potentially abusive tax shelters. As per Regulations section 301.6112–1(b)(1), Form 13976 (Itemized Statement Component of Advisee List) provides material advisors a format for preparing and maintaining the itemized statement component of the list with respect to a reportable transaction. This form contains space for all of the elements required by Regulations section 301.6112–1(b)(3)(i). Material advisors may use this form as a template for creating a similar form on a software program used by the material advisor. If a material advisor is required to maintain a list under a prior version of the regulations, this form may be modified or a similar form containing all the information required under the prior version of the regulations may be created and used. 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. Estimated Number of Respondents: 500. Estimated Time per Respondent: 100 hours. Estimated Total Annual Burden Hours: 50,000. 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 PO 00000 Frm 00100 Fmt 4703 Sfmt 4703 50855 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: August 21, 2008. Allan M. Hopkins, IRS Reports Clearance Officer. [FR Doc. E8–19913 Filed 8–27–08; 8:45 am] BILLING CODE 4830–01–P DEPARTMENT OF THE TREASURY Office of Thrift Supervision Consumer Complaint Form Office of Thrift Supervision (OTS), Treasury. ACTION: Notice and request for comment. AGENCY: SUMMARY: The proposed information collection request (ICR) described below has been submitted to the Office of Management and Budget (OMB) for review and approval, as required by the Paperwork Reduction Act of 1995. OTS is soliciting public comments on the proposal. Submit written comments on or before September 29, 2008. A copy of this ICR, with applicable supporting documentation, can be obtained from RegInfo.gov at https://www.reginfo.gov/ public/do/PRAMain. ADDRESSES: Send comments, referring to the collection by title of the proposal or by OMB approval number, to OMB and OTS at these addresses: Office of Information and Regulatory Affairs, Attention: Desk Officer for OTS, U.S. Office of Management and Budget, 725—17th Street, NW., Room 10235, Washington, DC 20503, or by fax to (202) 395–6974; and Information Collection Comments, Chief Counsel’s DATES: E:\FR\FM\28AUN1.SGM 28AUN1

Agencies

[Federal Register Volume 73, Number 168 (Thursday, August 28, 2008)]
[Notices]
[Page 50855]
From the Federal Register Online via the Government Printing Office [www.gpo.gov]
[FR Doc No: E8-19913]


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DEPARTMENT OF THE TREASURY

Internal Revenue Service

[REG-103043-05]


Proposed Collection; Comment Request for Regulation Project

AGENCY: Internal Revenue Service (IRS), Treasury.

ACTION: Notice and request for comments.

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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, REG-103043-05, Material Advisor of 
Reportable Transaction Must Keep List of Advisees, etc. (previously 
REG-103736-00, Requirement to Maintain List of Investors in Potentially 
Abusive Tax Shelters).

DATES: Written comments should be received on or before October 27, 
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 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: Material Advisor of Reportable Transaction Must Keep List of 
Advisees, etc.
    OMB Number: 1545-1686.
    Regulation Project Number: REG-103043-05.
    Abstract: These final regulations provide guidance on the 
requirement under section 6112 to maintain a list of investors in 
potentially abusive tax shelters. As per Regulations section 301.6112-
1(b)(1), Form 13976 (Itemized Statement Component of Advisee List) 
provides material advisors a format for preparing and maintaining the 
itemized statement component of the list with respect to a reportable 
transaction. This form contains space for all of the elements required 
by Regulations section 301.6112-1(b)(3)(i). Material advisors may use 
this form as a template for creating a similar form on a software 
program used by the material advisor. If a material advisor is required 
to maintain a list under a prior version of the regulations, this form 
may be modified or a similar form containing all the information 
required under the prior version of the regulations may be created and 
used.
    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, 
individuals or households.
    Estimated Number of Respondents: 500.
    Estimated Time per Respondent: 100 hours.
    Estimated Total Annual Burden Hours: 50,000.
    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: August 21, 2008.
Allan M. Hopkins,
IRS Reports Clearance Officer.
[FR Doc. E8-19913 Filed 8-27-08; 8:45 am]
BILLING CODE 4830-01-P
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