Proposed Collection; Comment Request for Information Collection tools, 60023-60025 [2012-23971]
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mstockstill on DSK4VPTVN1PROD with NOTICES
Federal Register / Vol. 77, No. 190 / Monday, October 1, 2012 / Notices
Paperwork Reduction Act of 1995,
Public Law 104–13 (44 U.S.C.
3506(c)(2)(A)). Currently, the IRS is
soliciting comments concerning; RP
2002–67, Settlement of Section 351
Contingent Liability Tax Shelter Cases;
Schedule C (Form 1040), Profit or Loss
From Business; Form 8907,
Nonconventional Source Fuel Credit;
and REG–155929–06, Payout
Requirements for Type III Supporting
Organizations that are not Functionally
Integrated.
DATES: Written comments should be
received on or before November 30,
2012 to be assured of consideration.
ADDRESSES: Direct all written comments
to Yvette Lawrence, Internal Revenue
Service, room 6129, 1111 Constitution
Avenue NW., Washington, DC 20224.
Please send separate comments for each
specific information collection listed
below. You must reference the
information collection’s title, form
number, reporting or record-keeping
requirement number, and OMB number
(if any) in your comment.
FOR FURTHER INFORMATION CONTACT:
Requests for additional information or
copies of the collection tools should be
directed to R. Joseph Durbala, 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: Currently,
the IRS is seeking comments concerning
the following information collection
tools, reporting, and recordkeeping
requirements:
(1) Title: Settlement of Section 351
Contingent Liability Tax Shelter Cases.
OMB Number: 1545–1801.
Form Number: RP 2002–67.
Abstract: Revenue Procedure 2002–67
prescribes procedures for taxpayers who
elect to participate in a settlement
initiative aimed at resolving tax shelter
cases involving contingent liability
transactions that are the same or similar
to those described in Notice 2001–17
(‘‘contingent liability transaction’’).
There are two resolution methodologies:
a fixed concession procedure and a fast
track dispute resolution procedure that
includes binding arbitration.
Current Actions: There are no changes
to the previously approved burden of
this existing collection.
Type of Review: Extension of a
currently approved collection.
Affected Public: Business or other forprofit organizations and Individuals.
Estimated Number of Respondents:
150.
Estimated Time per Respondent: 50
hrs.
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Jkt 226001
Estimated Total Annual Burden
Hours: 7,500.
(2) Title: Profit or Loss From Business.
OMB Number: 1545–1974.
Form Number: Schedule C (Form
1040).
Abstract: Schedule C (Form 1040) is
used by individuals to report their
Business Income. The data is used to
verify that the items reported on the
form are correct and also for general
statistical use.
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.
Estimated Number of Respondents:
10,000,236.
Estimated Time per Respondent: 10
hrs., 22 min.
Estimated Total Annual Reporting
Burden hours: 103,702,448.
(3) Title: Nonconventional Source
Fuel Credit.
OMB Number: 1545–2008.
Form Number: Form 8907.
Abstract: Form 8907 will be used to
determine the amount of credit that can
be claimed for the production and sale
of qualified nonconventional source
fuel.
Current Actions: There is no change
in the paperwork burden previously
approved by OMB.
Type of Review: Extension of a
currently approved collection.
Affected Public: Businesses and other
for-profit organizations, Individuals or
Households.
Estimated Number of Respondents:
22,000.
Estimated Time per Respondent: 12
hrs., 41 min.
Estimated Total Annual Burden
Hours: 278,960.
(4) Title: Payout Requirements for
Type III Supporting Organizations that
are not Functionally Integrated.
OMB Number: 1545–2157.
Form Number: REG–155929–06.
Abstract: This document contains
proposed regulations regarding the
requirements to qualify as a Type III
supporting organization that is operated
in connection with one or more
supported organizations. The
regulations reflect changes to the law
made by the Pension Protection Act of
2006. The regulations will affect Type
III supporting organizations and their
supported organizations.
Current Actions: There is no change
in the paperwork burden previously
approved by OMB.
Type of Review: Extension of a
currently approved collection.
PO 00000
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Fmt 4703
Sfmt 4703
60023
Affected Public: Not-for-profit
institutions, State, Local or Tribal
Governments.
Estimated Number of Respondents:
4,200.
Estimated Time per Respondent: 2
hour.
Estimated Total Annual Burden
Hours: 8,400.
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: September 14, 2012.
Yvette Lawrence,
IRS Reports Clearance Officer.
[FR Doc. 2012–23967 Filed 9–28–12; 8:45 am]
BILLING CODE 4830–01–P
DEPARTMENT OF THE TREASURY
Internal Revenue Service
Proposed Collection; Comment
Request for Information Collection
tools
Internal Revenue Service (IRS),
Treasury.
ACTION: Notice and request for
comments.
AGENCY:
E:\FR\FM\01OCN1.SGM
01OCN1
60024
Federal Register / Vol. 77, No. 190 / Monday, October 1, 2012 / Notices
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
4255, Recapture of Investment Credit;
Form 5754, Statement by Person(s)
Receiving Gambling Winnings; Form
6781, Gains and Losses From Section
1256 Contracts and Straddles; and REG–
130477–00; REG–130481–00 (TD 8987),
Required Distributions from Retirement
Plans (§ 1.403(b)–3).
DATES: Written comments should be
received on or before November 30,
2012 to be assured of consideration.
ADDRESSES: Direct all written comments
to Yvette Lawrence, Internal Revenue
Service, room 6129, 1111 Constitution
Avenue NW., Washington, DC 20224.
Please send separate comments for each
specific information collection listed
below. You must reference the
information collection’s title, form
number, reporting or record-keeping
requirement number, and OMB number
(if any) in your comment.
SUMMARY:
FOR FURTHER INFORMATION CONTACT:
Requests for additional information or
copies of the collection tools should be
directed to R. Joseph Durbala, 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.
Currently,
the IRS is seeking comments concerning
the following information collection
tools, reporting, and record-keeping
requirements:
(1) Title: Recapture of Investment
Credit.
OMB Number: 1545–0166.
Form Number: 4255.
Abstract: Internal Revenue Code
section 50(a) requires that a taxpayer’s
income tax be increased by the
investment credit recapture tax if the
taxpayer disposes of investment credit
property before the close of the
recapture period used in figuring the
original investment credit. Form 4255
provides for the computation of the
recapture tax.
Current Actions: There are no changes
to the previously approved burden of
this existing collection.
Type of Review: Extension of a
currently approved collection.
mstockstill on DSK4VPTVN1PROD with NOTICES
SUPPLEMENTARY INFORMATION:
VerDate Mar<15>2010
16:48 Sep 28, 2012
Jkt 226001
Affected Public: Business or other forprofit organizations, individuals, and
farms.
Estimated Number of Respondents:
13,200.
Estimated Time per Respondent: 9
hrs, 49 min.
Estimated Total Annual Burden
Hours: 129,492.
(2) Title: Statement by Person(s)
Receiving Gambling Winnings.
OMB Number: 1545–0239.
Form Number: 5754.
Abstract: Section 3402(q)(6) of the
Internal Revenue Code requires that a
statement be given to the payer of
certain gambling winnings by the
person receiving the winnings when
that person is not the winner or is one
of a group of winners. It enables the
payer to prepare Form W–2G, Certain
Gambling Winnings, for each winner to
show the winnings taxable to each and
the amount withheld. IRS uses the
information on Form W–2G to ensure
that recipients are properly reporting
their income.
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, individuals or
households, and not-for-profit
institutions.
Estimated Number of Respondents:
204,000.
Estimated Time per Respondent: 12
min.
Estimated Total Annual Reporting
Burden hours: 40,800.
(3) Title: Gains and Losses From
Section 1256 Contracts and Straddles.
OMB Number: 1545–0644.
Form Number: Form 6781.
Abstract: Form 6781 is used by
taxpayers in computing their gains and
losses on Internal Revenue Code section
1256 contracts under the marked-tomarket rules and gains and losses under
Code section 1092 from straddle
positions. The data is used to verify that
the tax reported accurately reflects any
such gains and losses.
Current Actions: There is no change
in the paperwork burden previously
approved by OMB.
Type of Review: Extension of a
currently approved collection.
Affected Public: Businesses and other
for-profit organizations and Individuals.
Estimated Number of Respondents:
100,000.
Estimated Time per Respondent: 9
hrs., 2 min.
Estimated Total Annual Burden
Hours: 903,237.
(4) Title: Required Distributions from
Retirement Plans.
PO 00000
Frm 00137
Fmt 4703
Sfmt 4703
OMB Number: 1545–0996.
Form Number: REG–130477–00; REG–
130481–00 (TD 8987—final).
Abstract: These regulations relates to
the required minimum distributions
from qualified plans, individual
retirement plans, deferred compensation
plans under section 457, and section
403(b) annuity contracts, custodial
accounts, and retirement income
accounts.
Current Actions: There is no change
in the paperwork burden previously
approved by OMB.
Type of Review: Extension of a
currently approved collection.
Affected Public: Business or other forprofit institutions, and state, local, or
tribal governments.
Estimated Number of Respondents:
8,400.
Estimated Time per Respondent: 1
hour.
Estimated Total Annual Burden
Hours: 8,400.
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.
E:\FR\FM\01OCN1.SGM
01OCN1
Federal Register / Vol. 77, No. 190 / Monday, October 1, 2012 / Notices
Approved: September 24, 2012.
R. Joseph Durbala,
IRS Reports Clearance Officer.
[FR Doc. 2012–23971 Filed 9–28–12; 8:45 am]
BILLING CODE 4830–01–P
DEPARTMENT OF THE TREASURY
Internal Revenue Service
Proposed Collection; Comment
Request for Information Collection
Tools
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, INTL–485–89
(TD 8400), Taxation of Gain or Loss
from Certain Nonfunctional Currency
Transactions (Section 988 Transactions)
(Sections 1.988–0 through 1.988–5);
Form 1120–W, Estimated Tax for
Corporations; and Form 944, Employer’s
Annual Employment Tax Return, Form
944(SP), Declaracion Federal Anual de
Impuestos del Patrono o Empleador and
Form 944–X, Adjusted Employer’s
Annual Federal Tax Return or Claim for
Refund.
DATES: Written comments should be
received on or before November 30,
2012 to be assured of consideration.
ADDRESSES: Direct all written comments
to Yvette Lawrence, Internal Revenue
Service, Room 6129, 1111 Constitution
Avenue NW., Washington, DC 20224.
Please send separate comments for each
specific information collection listed
below. You must reference the
information collection’s title, form
number, reporting or record-keeping
requirement number, and OMB number
(if any) in your comment.
FOR FURTHER INFORMATION CONTACT:
Requests for additional information or
copies of the collection tools should be
directed to R. Joseph Durbala, 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.
mstockstill on DSK4VPTVN1PROD with NOTICES
SUMMARY:
VerDate Mar<15>2010
16:48 Sep 28, 2012
Jkt 226001
Currently,
the IRS is seeking comments concerning
the following information collection
tools, reporting, and record-keeping
requirements:
(1) Title: Taxation of Gain or Loss
from Certain Nonfunctional Currency
Transactions (Section 988 Transactions).
OMB Number: 1545–1131.
Form Number: INTL–485–89.
Abstract: Internal Revenue Code
sections 988(c)(1)(D) and (E) allow
taxpayers to make elections concerning
the taxation of exchange gain or loss on
certain foreign currency denominated
transactions. In addition, Code sections
988(a)(1)(B) and 988(d) require
taxpayers to identify transactions which
generate capital gain or loss or which
are hedges of other transactions. This
regulation provides guidance on making
the elections and complying with the
identification rules.
Current Actions: There are no changes
to the previously approved burden of
this existing collection.
Type of Review: Extension of a
currently approved collection.
Affected Public: Individuals or
households and business or other forprofit organizations.
Estimated Number of Respondents:
5,000.
Estimated Time per Respondent: 40
min.
Estimated Total Annual Burden
Hours: 3,333.
(2) Title: Estimated Tax for
Corporations.
OMB Number: 1545–0975.
Form Number: 1120–W.
Abstract: Under section 6655 of the
Internal Revenue Code, a corporation
with an income tax liability of $500 or
more must make four required
installments of estimated tax during the
tax year or be subject to a penalty for
failure to pay estimated income tax.
Form 1120–W is used by corporations to
compute their estimated income tax and
the amount of each required
installment.
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.
Estimated Number of Respondents:
900,000.
Estimated Time per Respondent: 14
hrs., 16 min.
Estimated Total Annual Reporting
Burden hours: 12,831,766.
(3) Title: Employer’s Annual
Employment Tax Return.
OMB Number: 1545–2007.
Form Number: Forms 944, 944(SP)
and 944–X.
SUPPLEMENTARY INFORMATION:
PO 00000
Frm 00138
Fmt 4703
Sfmt 4703
60025
Abstract: The information on Form
944 will be collected to ensure the
smallest nonagricultural and
nonhousehold employers are paying the
correct amount of social security tax,
Medicare tax, and withheld federal
income tax. Information on line 13 will
be used to determine if employers made
any required deposits of these taxes.
Form 944(SP) is the Spanish version of
the Form 944. 944–X is used to correct
errors made on Form 944.
Current Actions: There is no change
in the paperwork burden previously
approved by OMB.
Type of Review: Extension of a
currently approved collection.
Affected Public: Individual or
households, businesses and other forprofit organizations, not-for-profit
institutions, and State, Local, and tribal
Governments.
Estimated Number of Respondents:
1,020,000.
Estimated Time per Respondent: 13
hrs., 44 min.
Estimated Total Annual Burden
Hours: 14,019,000.
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.
E:\FR\FM\01OCN1.SGM
01OCN1
]]>Agencies
[Federal Register Volume 77, Number 190 (Monday, October 1, 2012)]
[Notices]
[Pages 60023-60025]
From the Federal Register Online via the Government Printing Office [www.gpo.gov]
[FR Doc No: 2012-23971]
-----------------------------------------------------------------------
DEPARTMENT OF THE TREASURY
Internal Revenue Service
Proposed Collection; Comment Request for Information Collection
tools
AGENCY: Internal Revenue Service (IRS), Treasury.
ACTION: Notice and request for comments.
-----------------------------------------------------------------------
[[Page 60024]]
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 4255, Recapture of Investment Credit; Form 5754, Statement by
Person(s) Receiving Gambling Winnings; Form 6781, Gains and Losses From
Section 1256 Contracts and Straddles; and REG-130477-00; REG-130481-00
(TD 8987), Required Distributions from Retirement Plans (Sec.
1.403(b)-3).
DATES: Written comments should be received on or before November 30,
2012 to be assured of consideration.
ADDRESSES: Direct all written comments to Yvette Lawrence, Internal
Revenue Service, room 6129, 1111 Constitution Avenue NW., Washington,
DC 20224. Please send separate comments for each specific information
collection listed below. You must reference the information
collection's title, form number, reporting or record-keeping
requirement number, and OMB number (if any) in your comment.
FOR FURTHER INFORMATION CONTACT: Requests for additional information or
copies of the collection tools should be directed to R. Joseph Durbala,
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: Currently, the IRS is seeking comments
concerning the following information collection tools, reporting, and
record-keeping requirements:
(1) Title: Recapture of Investment Credit.
OMB Number: 1545-0166.
Form Number: 4255.
Abstract: Internal Revenue Code section 50(a) requires that a
taxpayer's income tax be increased by the investment credit recapture
tax if the taxpayer disposes of investment credit property before the
close of the recapture period used in figuring the original investment
credit. Form 4255 provides for the computation of the recapture tax.
Current Actions: There are no changes to the previously approved
burden of this existing collection.
Type of Review: Extension of a currently approved collection.
Affected Public: Business or other for-profit organizations,
individuals, and farms.
Estimated Number of Respondents: 13,200.
Estimated Time per Respondent: 9 hrs, 49 min.
Estimated Total Annual Burden Hours: 129,492.
(2) Title: Statement by Person(s) Receiving Gambling Winnings.
OMB Number: 1545-0239.
Form Number: 5754.
Abstract: Section 3402(q)(6) of the Internal Revenue Code requires
that a statement be given to the payer of certain gambling winnings by
the person receiving the winnings when that person is not the winner or
is one of a group of winners. It enables the payer to prepare Form W-
2G, Certain Gambling Winnings, for each winner to show the winnings
taxable to each and the amount withheld. IRS uses the information on
Form W-2G to ensure that recipients are properly reporting their
income.
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 for-profit organizations,
individuals or households, and not-for-profit institutions.
Estimated Number of Respondents: 204,000.
Estimated Time per Respondent: 12 min.
Estimated Total Annual Reporting Burden hours: 40,800.
(3) Title: Gains and Losses From Section 1256 Contracts and
Straddles.
OMB Number: 1545-0644.
Form Number: Form 6781.
Abstract: Form 6781 is used by taxpayers in computing their gains
and losses on Internal Revenue Code section 1256 contracts under the
marked-to-market rules and gains and losses under Code section 1092
from straddle positions. The data is used to verify that the tax
reported accurately reflects any such gains and losses.
Current Actions: There is no change in the paperwork burden
previously approved by OMB.
Type of Review: Extension of a currently approved collection.
Affected Public: Businesses and other for-profit organizations and
Individuals.
Estimated Number of Respondents: 100,000.
Estimated Time per Respondent: 9 hrs., 2 min.
Estimated Total Annual Burden Hours: 903,237.
(4) Title: Required Distributions from Retirement Plans.
OMB Number: 1545-0996.
Form Number: REG-130477-00; REG-130481-00 (TD 8987--final).
Abstract: These regulations relates to the required minimum
distributions from qualified plans, individual retirement plans,
deferred compensation plans under section 457, and section 403(b)
annuity contracts, custodial accounts, and retirement income accounts.
Current Actions: There is no change in the paperwork burden
previously approved by OMB.
Type of Review: Extension of a currently approved collection.
Affected Public: Business or other for-profit institutions, and
state, local, or tribal governments.
Estimated Number of Respondents: 8,400.
Estimated Time per Respondent: 1 hour.
Estimated Total Annual Burden Hours: 8,400.
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.
[[Page 60025]]
Approved: September 24, 2012.
R. Joseph Durbala,
IRS Reports Clearance Officer.
[FR Doc. 2012-23971 Filed 9-28-12; 8:45 am]
BILLING CODE 4830-01-P
