Internal Revenue Service 2006 – Federal Register Recent Federal Regulation Documents

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Suspension of Statutes of Limitations in Third-Party and John Doe Summons Disputes and Expansion of Taxpayers' Rights To Receive Notice and Seek Judicial Review of Third-Party Summonses
Document Number: E6-11543
Type: Proposed Rule
Date: 2006-07-21
Agency: Internal Revenue Service, Department of Treasury, Department of the Treasury
This document contains proposed amendments to the regulations relating to third-party and John Doe summonses. These proposed regulations reflect amendments to sections 7603 and 7609 of the Internal Revenue Code of 1986 made by the Internal Revenue Service Restructuring and Reform Act of 1998, the Omnibus Budget Reconciliation Act of 1990, the Technical and Miscellaneous Revenue Act of 1988, and the Tax Reform Act of 1986, which were enacted subsequent to adoption of the current regulations. These proposed regulations provide guidance relating to the manner in which summonses may be served on third-party recordkeepers, the expanded class of third-party summonses subject to notice requirements and other procedures, and the suspension of periods of limitations if a court proceeding is brought involving a challenge to a third-party summons, or if a third party's response to a summons is not finally resolved within six months after service. These proposed regulations affect third parties who are served with a summons, taxpayers identified in a third-party summons, and other persons entitled to notice of a third-party summons.
Proposed Revision of Annual Information Return/Reports
Document Number: 06-6329
Type: Notice
Date: 2006-07-21
Agency: Employee Benefits Security Administration, Department of Labor, Internal Revenue Service, Department of Treasury, Pension Benefit Guaranty Corporation, Agencies and Commissions, Department of the Treasury
This document contains proposed revisions to the Form 5500 Annual Return/Report forms, including a proposed new Short Form 5500, filed for employee pension and welfare benefit plans under the Employee Retirement Income Security Act of 1974 (ERISA) and the Internal Revenue Code (Code). The Form 5500 Annual Return/Report, including its schedules and attachments (Form 5500 Annual Return/Report), is an important source of financial, funding, and other information about employee benefit plans for the Department of Labor, the Pension Benefit Guaranty Corporation, and the Internal Revenue Service (the Agencies), as well as for plan sponsors, participants and beneficiaries, and the general public. The proposed revisions to the Form 5500 Annual Return/ Report, contained in this document, including a new Form 5500-SF short form annual return/report for certain types of small pension plans, are intended to reduce and streamline annual reporting burdens, especially for small businesses, update the annual reporting forms to reflect current issues and agency priorities, and facilitate the establishment of a wholly electronic filing system for receipt of the Form 5500 Annual Returns/Reports. The form revisions thus would, upon adoption, apply for the reporting year for which the electronic filing requirement is implemented. The proposed revisions would affect employee pension and welfare benefit plans, plan sponsors, administrators, and service providers to plans subject to annual reporting requirements under ERISA and the Code.
Open Meeting of the Taxpayer Advocacy Panel Earned Income Tax Credit Issue Committee
Document Number: E6-11544
Type: Notice
Date: 2006-07-20
Agency: Internal Revenue Service, Department of Treasury, Department of the Treasury
An open meeting of the Taxpayer Advocacy Panel Earned Income Tax Credit Issue Committee will be conducted (via teleconference). The Taxpayer Advocacy Panel is soliciting public comments, ideas and suggestions on improving customer service at the Internal Revenue Service.
Privacy Act of 1974, as Amended; System of Records
Document Number: E6-11400
Type: Notice
Date: 2006-07-19
Agency: Internal Revenue Service, Department of Treasury, Department of the Treasury
In accordance with the requirements of the Privacy Act of 1974, as amended, 5 U.S.C. 552a, the IRS gives notice of a proposed new system of records, Private Collection Agency (PCA) Quality Review Records.
Privacy Act of 1974, as Amended; System of Records
Document Number: E6-11399
Type: Notice
Date: 2006-07-19
Agency: Internal Revenue Service, Department of Treasury, Department of the Treasury
In accordance with the requirements of the Privacy Act of 1974, as amended, 5 U.S.C. 552a, the IRS gives notice of a proposed alteration to Treasury/IRS 26.019, Taxpayer Delinquent Account (TDA) files.
Open Meeting of the Area 5 Taxpayer Advocacy Panel (Including the States of Iowa, Kansas, Minnesota, Missouri, Nebraska, Oklahoma, and Texas)
Document Number: 06-6287
Type: Notice
Date: 2006-07-19
Agency: Internal Revenue Service, Department of Treasury, Department of the Treasury
An open meeting of the Area 5 Taxpayer Advocacy Panel will be conducted. The Taxpayer Advocacy Panel is soliciting public comment, ideas, and suggestions on improving customer service at the Internal Revenue Service.
Open Meeting of the Small Business/Self Employed-Taxpayer Burden Reduction Committee of the Taxpayer Advocacy Panel
Document Number: 06-6286
Type: Notice
Date: 2006-07-19
Agency: Internal Revenue Service, Department of Treasury, Department of the Treasury
An open meeting of the Small Business/Self EmployedTaxpayer Burden Reduction Committee of the Taxpayer Advocacy Panel will be conducted (via teleconference). The TAP will be discussing issues pertaining to increasing compliance and lessening the burden for Small Business/Self Employed individuals.
Proposed Collection; Comment Request for Notice 2003-38
Document Number: E6-11288
Type: Notice
Date: 2006-07-18
Agency: Internal Revenue Service, Department of Treasury, Department of the Treasury
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 Notice 2003-38, Compliance Initiative for Foreign Corporations and Nonresident Aliens, with Related Document on Frequency Asked Questions.
Proposed Collection; Comment Request for Form 706-D
Document Number: E6-11284
Type: Notice
Date: 2006-07-18
Agency: Internal Revenue Service, Department of Treasury, Department of the Treasury
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 706-D, United States Additional Estate Tax Return Under Code Section 2057.
Proposed Collection; Comment Request For Form 8830
Document Number: E6-11283
Type: Notice
Date: 2006-07-18
Agency: Internal Revenue Service, Department of Treasury, Department of the Treasury
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 8830, Enhanced Oil Recovery Credit.
Proposed Collection; Comment Request for Form 6478
Document Number: E6-11281
Type: Notice
Date: 2006-07-18
Agency: Internal Revenue Service, Department of Treasury, Department of the Treasury
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 6478, Credit for Alcohol Used as Fuel.
Proposed Collection; Comment Request for Form 3520-A
Document Number: E6-11280
Type: Notice
Date: 2006-07-18
Agency: Internal Revenue Service, Department of Treasury, Department of the Treasury
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 3520-A, Annual Information Return of Foreign Trust With a U.S. Owner.
Proposed Collection; Comment Request for Forms 8871 and 8453-X
Document Number: E6-11298
Type: Notice
Date: 2006-07-17
Agency: Internal Revenue Service, Department of Treasury, Department of the Treasury
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 8871, Political Organization Notice of Section 527 Status; Form 8453-X, Political Organization Declaration for Electronic Filing of Notice of Section 527 Status.
Proposed Collection; Comment Request for Revenue Procedure 2003-48
Document Number: E6-11297
Type: Notice
Date: 2006-07-17
Agency: Internal Revenue Service, Department of Treasury, Department of the Treasury
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 2003-48, Update of Checklist Questionnaire Regarding Requests for Spin-Off Rulings.
Proposed Collection; Comment Request for Form 1000
Document Number: E6-11296
Type: Notice
Date: 2006-07-17
Agency: Internal Revenue Service, Department of Treasury, Department of the Treasury
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 1000, Ownership Certificate.
Proposed Collection; Comment Request for Forms 1099-PATR
Document Number: E6-11295
Type: Notice
Date: 2006-07-17
Agency: Internal Revenue Service, Department of Treasury, Department of the Treasury
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 1099-PATR, Taxable Distributions Received From Cooperatives.
Proposed Collection; Comment Request for Regulation Project
Document Number: E6-11294
Type: Notice
Date: 2006-07-17
Agency: Internal Revenue Service, Department of Treasury, Department of the Treasury
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-246250-96 (TD 8818), Public Disclosure of Material Relating to Tax-Exempt Organizations (Sec. Sec. 301.6104(d)- 3, 301-6104(d)-4, and 301.6104(d)-5).
Designated Roth Accounts Under Section 402A; Hearing
Document Number: 06-6260
Type: Proposed Rule
Date: 2006-07-17
Agency: Internal Revenue Service, Department of Treasury, Department of the Treasury
This document provides a change of location for a public hearing on proposed regulations under sections 402(g), 402A, 403(b), and 408A of the Internal Revenue Code relating to designated Roth accounts.
Reporting of Gross Proceeds Payments to Attorneys
Document Number: E6-11010
Type: Rule
Date: 2006-07-13
Agency: Internal Revenue Service, Department of Treasury, Department of the Treasury
This document contains final regulations relating to the reporting of payments of gross proceeds to attorneys. The regulations reflect changes to the law made by the Taxpayer Relief Act of 1997 (1997 Act). The final regulations will affect attorneys who receive payments of gross proceeds on behalf of their clients and will affect certain payors (for example, defendants in lawsuits and their insurance companies and agents) that, in the course of their trades or businesses, make payments to these attorneys.
United States Dollar Approximate Separate Transactions Method
Document Number: E6-10998
Type: Proposed Rule
Date: 2006-07-13
Agency: Internal Revenue Service, Department of Treasury, Department of the Treasury
This document contains a proposed regulation which provides the translation rates that must be used when translating into dollars certain items and amounts transferred by a qualified business unit (QBU) to its home office or parent corporation for purposes of computing dollar approximate separate transactions method (DASTM) gain or loss.
Open Meeting of the Taxpayer Advocacy Panel Volunteer Income Tax Assistance (VITA) Issue Committee
Document Number: E6-10997
Type: Notice
Date: 2006-07-13
Agency: Internal Revenue Service, Department of Treasury, Department of the Treasury
An open meeting of the Taxpayer Advocacy Panel VITA Issue Committee will be conducted. The Taxpayer Advocacy Panel is soliciting public comment, ideas, and suggestions on improving customer service at the Internal Revenue Service.
Open Meeting of the Taxpayer Assistance Center Committee of the Taxpayer Advocacy Panel
Document Number: E6-10996
Type: Notice
Date: 2006-07-13
Agency: Internal Revenue Service, Department of Treasury, Department of the Treasury
An open meeting of the Taxpayer Assistance Center Committee of the Taxpayer Advocacy Panel will be conducted (via teleconference). The Taxpayer Advocacy Panel (TAP) is soliciting public comments, ideas, and suggestions on improving customer service at the Internal Revenue Service.
Open Meeting of the Joint Committee of the Taxpayer Advocacy Panel
Document Number: E6-10995
Type: Notice
Date: 2006-07-13
Agency: Internal Revenue Service, Department of Treasury, Department of the Treasury
An open meeting of the Joint Committee of the Taxpayer Advocacy Panel will be conducted via teleconference. The Taxpayer Advocacy Panel is soliciting public comment, ideas, and suggestions on improving customer service at the Internal Revenue Service.
Open Meeting of the Area 6 Taxpayer Advocacy Panel (Including the States of Arizona, Colorado, Idaho, Montana, New Mexico, North Dakota, Oregon, South Dakota, Utah, Washington and Wyoming)
Document Number: E6-10994
Type: Notice
Date: 2006-07-13
Agency: Internal Revenue Service, Department of Treasury, Department of the Treasury
An open meeting of the Area 6 committee of the Taxpayer Advocacy Panel will be conducted in Albuquerque, New Mexico. The Taxpayer Advocacy Panel (TAP) is soliciting public comments, ideas, and suggestions on improving customer service at the Internal Revenue Service. The TAP will use citizen input to make recommendations to the Internal Revenue Service.
Open Meeting of the Area 7 Taxpayer Advocacy Panel (Including the States of Alaska, California, Hawaii, and Nevada)
Document Number: 06-6170
Type: Notice
Date: 2006-07-11
Agency: Internal Revenue Service, Department of Treasury, Department of the Treasury
An open meeting of the Area 7 committee of the Taxpayer Advocacy Panel will be conducted (via teleconference). The Taxpayer Advocacy Panel (TAP) is soliciting public comments, ideas, and suggestions on improving customer service at the Internal Revenue Service. The TAP will use citizen input to make recommendations to the Internal Revenue Service.
Open Meeting of the Area 4 Taxpayer Advocacy Panel (Including the States of Illinois, Indiana, Kentucky, Michigan, Ohio, Tennessee, and Wisconsin)
Document Number: 06-6169
Type: Notice
Date: 2006-07-11
Agency: Internal Revenue Service, Department of Treasury, Department of the Treasury
An open meeting of the Area 4 Taxpayer Advocacy Panel will be conducted (via teleconference). The Taxpayer Advocacy Panel is soliciting public comment, ideas, and suggestions on improving customer service at the Internal Revenue Service.
Disclosure of Return Information by Certain Officers and Employees for Investigative Purposes
Document Number: 06-6110
Type: Rule
Date: 2006-07-11
Agency: Internal Revenue Service, Department of Treasury, Department of the Treasury
This document contains final regulations relating to the disclosure of return information pursuant to section 6103(k)(6) of the Internal Revenue Code (Code). The final regulations describe the circumstances under which Internal Revenue and Office of Treasury Inspector General for Tax Administration (TIGTA) employees may disclose return information to the extent necessary to obtain information or to accomplish properly any activity connected with certain official duties. These regulations clarify and elaborate on the facts and circumstances in which disclosure pursuant to section 6103(k)(6) is authorized.
Disclosure of Return Information to the Bureau of Economic Analysis
Document Number: E6-9556
Type: Rule
Date: 2006-07-06
Agency: Internal Revenue Service, Department of Treasury, Department of the Treasury
This document contains temporary regulations regarding additional items of return information disclosable to the Bureau of Economic Analysis (Bureau) of the Department of Commerce. The text of these temporary regulations serves as the text of the proposed regulations set forth in the notice of proposed rulemaking on this subject in the Proposed Rules section of this issue of the Federal Register.
Disclosure of Return Information to the Bureau of Economic Analysis
Document Number: E6-9555
Type: Proposed Rule
Date: 2006-07-06
Agency: Internal Revenue Service, Department of Treasury, Department of the Treasury
In the Rules and Regulations section of this issue of the Federal Register, the IRS is issuing temporary regulations regarding additional items of return information disclosable to the Bureau of Economic Analysis (Bureau) of the Department of Commerce for purposes related to measuring economic change in the U.S. national economic accounts. These temporary regulations provide guidance to IRS personnel responsible for disclosing the information. The text of these temporary regulations published in the Rules and Regulations section of this issue of the Federal Register serves as the text of the proposed regulations.
Computer Software Under Section 199(c)(5)(B); Correction
Document Number: E6-10245
Type: Rule
Date: 2006-07-06
Agency: Internal Revenue Service, Department of Treasury, Department of the Treasury
This document contains a correction to temporary regulations (TD 9262) that were published in the Federal Register on Thursday, June 1, 2006 (71 FR 31074) concerning the application of section 199 of the Internal Revenue Code, which provides a deduction for income attributable to domestic production activities, to certain transactions involving computer software.
Expenses for Household and Dependent Care Services Necessary for Gainful Employment; Correction
Document Number: E6-10141
Type: Proposed Rule
Date: 2006-07-06
Agency: Internal Revenue Service, Department of Treasury, Department of the Treasury
This document contains a correction to notice of proposed rulemaking that was published in the Federal Register on Wednesday, May 24, 2006 (71 FR 29847) regarding the credit for expenses for household and dependent care services necessary for gainful employment.
Expenses for Household and Dependent Care Services Necessary for Gainful Employment; Correction
Document Number: E6-10132
Type: Proposed Rule
Date: 2006-07-06
Agency: Internal Revenue Service, Department of Treasury, Department of the Treasury
This document contains a correction to notice of proposed rulemaking that was published in the Federal Register on Wednesday, May 24, 2006 (71 FR 29847) regarding the credit for expenses for household and dependent care services necessary for gainful employment.
Corporate Distributions and Adjustments
Document Number: 06-55522
Type: Rule
Date: 2006-07-06
Agency: Internal Revenue Service, Department of Treasury, Department of the Treasury
Effect of Elections in Certain Multi-Step Transactions
Document Number: E6-10253
Type: Rule
Date: 2006-07-05
Agency: Internal Revenue Service, Department of Treasury, Department of the Treasury
This document contains final regulations that give effect to section 338(h)(10) elections in certain multi-step transactions. These final regulations are necessary in order to provide taxpayers with guidance regarding the validity of certain elections made under section 338(h)(10). These final regulations affect corporations and their shareholders.
Proposed Collection; Comment Request for PS-79-93 (TD 8633)
Document Number: E6-10260
Type: Notice
Date: 2006-06-29
Agency: Internal Revenue Service, Department of Treasury, Department of the Treasury
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 PS-79-93 (TD 8633), Grantor Trust Reporting Requirements (Sec. 1.674- 4).
Proposed Collection; Comment Request for Form 8752
Document Number: E6-10259
Type: Notice
Date: 2006-06-29
Agency: Internal Revenue Service, Department of Treasury, Department of the Treasury
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 8752, Required Payment or Refund Under Section 7519.
Proposed Collection; Comment Request for Form 5884
Document Number: E6-10257
Type: Notice
Date: 2006-06-29
Agency: Internal Revenue Service, Department of Treasury, Department of the Treasury
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 5884, Work Opportunity Credit.
Proposed Collection; Comment Request for Form 3468
Document Number: E6-10254
Type: Notice
Date: 2006-06-29
Agency: Internal Revenue Service, Department of Treasury, Department of the Treasury
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 3468, Investment Credit.
Computer Software Under Section 199(c)(5)(B); Correction
Document Number: E6-10250
Type: Proposed Rule
Date: 2006-06-29
Agency: Internal Revenue Service, Department of Treasury, Department of the Treasury
This document corrects a notice of proposed rulemaking by cross-reference to temporary regulations (REG-111578-06) that was published in the Federal Register on Thursday, June 1, 2006 (71 FR 31128). The document contains temporary regulations concerning the application of section 199 of the Internal Revenue Code, which provides a deduction for income attributable to domestic production activities, to certain transactions involving computer software.
Computer Software Under Section 199(c)(5)(B); Correction
Document Number: E6-10248
Type: Rule
Date: 2006-06-29
Agency: Internal Revenue Service, Department of Treasury, Department of the Treasury
This document contains a correction to temporary regulations (TD 9262) that were published in the Federal Register on Thursday, June 1, 2006 (71 FR 31074) concerning the application of section 199 of the Internal Revenue Code, which provides a deduction for income attributable to domestic production activities, to certain transactions involving computer software.
Open Meeting of the Small Business/Self Employed-Taxpayer Burden Reduction Issue Committee of the Taxpayer Advocacy Panel
Document Number: E6-10130
Type: Notice
Date: 2006-06-28
Agency: Internal Revenue Service, Department of Treasury, Department of the Treasury
An open meeting of the Small Business/Self Employed-Taxpayer Burden Reduction Issue Committee of the Taxpayer Advocacy Panel has been cancelled (via teleconference). The Taxpayer Advocacy Panel is soliciting public comments, ideas and suggestions on improving customer service at the Internal Revenue Service.
Distributions of Interests in a Loss Corporation From Qualified Trusts
Document Number: 06-5676
Type: Rule
Date: 2006-06-28
Agency: Internal Revenue Service, Department of Treasury, Department of the Treasury
This document contains final regulations under section 382 of the Internal Revenue Code of 1986. The final regulations affect loss corporations and provide guidance on whether a loss corporation has an owner shift where a qualified trust described in section 401(a) distributes an ownership interest in an entity.
Proposed Collection; Comment Request for Form 5500-EZ
Document Number: E6-10068
Type: Notice
Date: 2006-06-27
Agency: Internal Revenue Service, Department of Treasury, Department of the Treasury
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 5500-EZ, Annual Return of One-Participant (Owners and Their Spouses) Retirement Plan.
Proposed Collection; Comment Request for Form 5306
Document Number: E6-10067
Type: Notice
Date: 2006-06-27
Agency: Internal Revenue Service, Department of Treasury, Department of the Treasury
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 5306, Application for Approval of Prototype or Employer Sponsored Individual Retirement Account.
Proposed Collection; Comment Request for Form 1120-FSC and Schedule P (Form 1120-FSC)
Document Number: E6-10066
Type: Notice
Date: 2006-06-27
Agency: Internal Revenue Service, Department of Treasury, Department of the Treasury
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 1120-FSC, U.S. Income Tax Return of a Foreign Sales Corporation, and Schedule P (Form 1120-FSC), Transfer Price or Commission.
Proposed Collection; Comment Request for Forms 2210 and 2210-F
Document Number: E6-10064
Type: Notice
Date: 2006-06-27
Agency: Internal Revenue Service, Department of Treasury, Department of the Treasury
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 2210, Underpayment of Estimated Tax by Individuals, Estate, and Trusts, and Form 2210-F, Underpayment of Estimated Tax by Farmers and Fishermen.
Proposed Collection; Comment Request for Regulation Project
Document Number: E6-9913
Type: Notice
Date: 2006-06-23
Agency: Internal Revenue Service, Department of Treasury, Department of the Treasury
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-103805-99 (TD 9002), Agent for Consolidated Group (Sec. 1.1502-77).
Proposed Collection; Comment Request for Notice 97-34
Document Number: E6-9912
Type: Notice
Date: 2006-06-23
Agency: Internal Revenue Service, Department of Treasury, Department of the Treasury
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 Notice 97-34, Information Reporting on Transactions With Foreign Trusts and on Large Foreign Gifts.
Open Meeting of the Area 1 Taxpayer Advocacy Panel (Including the States of New York, Connecticut, Massachusetts, Rhode Island, New Hampshire, Vermont and Maine)
Document Number: E6-9911
Type: Notice
Date: 2006-06-23
Agency: Internal Revenue Service, Department of Treasury, Department of the Treasury
An open meeting of the Area 1 Taxpayer Advocacy Panel will be conducted (via teleconference). The Taxpayer Advocacy Panel is soliciting public comments, ideas and suggestions on improving customer service at the Internal Revenue Service.
Proposed Collection; Comment Request for Form 8633
Document Number: E6-9910
Type: Notice
Date: 2006-06-23
Agency: Internal Revenue Service, Department of Treasury, Department of the Treasury
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 8633, Application to Participate in the IRS e-file Program.