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15838 Federal Register / Vol. 73, No.

58 / Tuesday, March 25, 2008 / Notices

under section 382 of the Internal DEPARTMENT OF THE TREASURY Estimated Time per Respondent: 15
Revenue Code, including an election to minutes.
make the allocation based on a closing Internal Revenue Service Estimated Total Annual Burden
of the books as of the change date. [REG–209106–89]
Hours: 1,275.
The following paragraph applies to all
Current Actions: There is no change to of the collections of information covered
this existing regulation. Proposed Collection; Comment
Request for Regulation Project by this notice:
Type of Review: Extension of An agency may not conduct or
currently approved collection. AGENCY: Internal Revenue Service (IRS), sponsor, and a person is not required to
Affected Public: Business or other for- Treasury. respond to, a collection of information
profit organizations. ACTION: Notice and request for unless the collection of information
comments. displays a valid OMB control number.
Estimated Number of Respondents: Books or records relating to a collection
2,000. SUMMARY: The Department of the of information must be retained as long
Estimated Time per Respondent: 0.1 Treasury, as part of its continuing effort as their contents may become material
hours. to reduce paperwork and respondent in the administration of any internal
burden, invites the general public and revenue law. Generally, tax returns and
Estimated Total Annual Burden other Federal agencies to take this tax return information are confidential,
Hours: 200. opportunity to comment on proposed as required by 26 U.S.C. 6103.
The following paragraph applies to all and/or continuing information Request for Comments: Comments
of the collections of information covered collections, as required by the submitted in response to this notice will
by this notice: Paperwork Reduction Act of 1995, be summarized and/or included in the
An agency may not conduct or Public Law 104–13 (44 U.S.C. request for OMB approval. All
sponsor, and a person is not required to 3506(c)(2)(A)). Currently, the IRS is comments will become a matter of
soliciting comments concerning an public record. Comments are invited on:
respond to, a collection of information
existing notice of proposed rulemaking, (a) Whether the collection of
unless the collection of information
REG–209106–89, Changes With Respect information is necessary for the proper
displays a valid OMB control number. to Prizes and Awards and Employee performance of the functions of the
Books or records relating to a collection Achievement Awards (§ 1.74–1(c)). agency, including whether the
of information must be retained as long
DATES: Written comments should be information shall have practical utility;
as their contents may become material (b) the accuracy of the agency’s estimate
received on or before May 27, 2008 to
in the administration of any internal of the burden of the collection of
be assured of consideration.
revenue law. Generally, tax returns and information; (c) ways to enhance the
ADDRESSES: Direct all written comments
tax return information are confidential, quality, utility, and clarity of the
to Glenn P. Kirkland, Internal Revenue
as required by 26 U.S.C. 6103. information to be collected; (d) ways to
Service, Room 6129, 1111 Constitution
Request for Comments: Comments Avenue, NW., Washington, DC 20224. minimize the burden of the collection of
submitted in response to this notice will FOR FURTHER INFORMATION CONTACT:
information on respondents, including
be summarized and/or included in the Requests for additional information or through the use of automated collection
request for OMB approval. All copies of regulation should be directed techniques or other forms of information
comments will become a matter of to Carolyn N. Brown, (202) 622–6688, technology; and (e) estimates of capital
public record. Comments are invited on: Internal Revenue Service, Room 6129, or start-up costs and costs of operation,
(a) Whether the collection of 1111 Constitution Avenue, NW., maintenance, and purchase of services
information is necessary for the proper Washington, DC 20224, or through the to provide information.
performance of the functions of the Internet at Carolyn.N.Brown@irs.gov. Approved: March 11, 2008.
agency, including whether the SUPPLEMENTARY INFORMATION: Glenn P. Kirkland,
information shall have practical utility; Title: Changes With Respect to Prizes IRS Reports Clearance Officer.
(b) the accuracy of the agency’s estimate and Awards and Employee [FR Doc. E8–5942 Filed 3–24–08; 8:45 am]
of the burden of the collection of Achievement Awards. BILLING CODE 4830–01–P
information; (c) ways to enhance the OMB Number: 1545–1100.
quality, utility, and clarity of the Regulation Project Number: REG–
information to be collected; (d) ways to 209106–89 (formerly EE–84–89). DEPARTMENT OF THE TREASURY
minimize the burden of the collection of Abstract: This regulation requires
information on respondents, including recipients of prizes and awards to Internal Revenue Service
through the use of automated collection maintain records to determine whether
a qualifying designation has been made Proposed Collection; Comment
techniques or other forms of information Request for Form 8823
technology; and (e) estimates of capital in accordance with section 74(b)(3) of
or start-up costs and costs of operation, the Internal Revenue Code. The affected AGENCY: Internal Revenue Service (IRS),
maintenance, and purchase of services public is prize and award recipients Treasury.
to provide information. who seek to exclude the cost of a ACTION: Notice and request for
qualifying prize or award. comments.
Approved: March 13, 2008. Current Actions: There is no change to
Glenn P. Kirkland, this existing regulation. SUMMARY: The Department of the
mstockstill on PROD1PC66 with NOTICES

IRS Reports Clearance Officer. Type of Review: Extension of a Treasury, as part of its continuing effort
[FR Doc. E8–5941 Filed 3–24–08; 8:45 am] currently approved collection. to reduce paperwork and respondent
Affected Public: Individuals or burden, invites the general public and
BILLING CODE 4830–01–P
households. other Federal agencies to take this
Estimated Number of Respondents: opportunity to comment on proposed
5,100. and/or continuing information

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Federal Register / Vol. 73, No. 58 / Tuesday, March 25, 2008 / Notices 15839

collections, as required by the in the administration of any internal Service, room 6129, 1111 Constitution
Paperwork Reduction Act of 1995, revenue law. Generally, tax returns and Avenue, NW., Washington, DC 20224.
Public Law 104–13 (44 U.S.C. tax return information are confidential, FOR FURTHER INFORMATION CONTACT:
3506(c)(2)(A)). Currently, the IRS is as required by 26 U.S.C. 6103. Requests for copies of the regulations
soliciting comments concerning Form Request for Comments: Comments should be directed to Allan Hopkins at
8823, Low-Income Housing Credit submitted in response to this notice will Internal Revenue Service, room 6129,
Agencies Report of Noncompliance or be summarized and/or included in the 1111 Constitution Avenue, NW.,
Building Disposition. request for OMB approval. All Washington, DC 20224, or at (202) 622–
DATES: Written comments should be comments will become a matter of 6665, or through the Internet at
received on or before May 27, 2008 to public record. Comments are invited on: Allan.M.Hopkins@irs.gov.
be assured of consideration. (a) Whether the collection of
SUPPLEMENTARY INFORMATION:
ADDRESSES: Direct all written comments information is necessary for the proper
Title: Automatic Relief for Late Initial
to Glenn P. Kirkland, Internal Revenue performance of the functions of the
Entity Classification Elections—Check
Service, room 6129, 1111 Constitution agency, including whether the
the Box.
Avenue, NW., Washington, DC 20224. information shall have practical utility; OMB Number: 1545–1771.
FOR FURTHER INFORMATION CONTACT:
(b) the accuracy of the agency’s estimate Revenue Procedure Number: Revenue
Requests for additional information or of the burden of the collection of Procedure 2002–15.
copies of the form and instructions information; (c) ways to enhance the Abstract: Revenue Procedure 2002–15
should be directed to Carolyn N. Brown, quality, utility, and clarity of the provides that, in certain circumstances,
(202) 622–6688, Internal Revenue information to be collected; (d) ways to taxpayers whose initial entity
Service, room 6129, 1111 Constitution minimize the burden of the collection of classification election was filed late can
Avenue, NW., Washington, DC 20224, information on respondents, including obtain relief by filing Form 8832 and
or through the Internet at through the use of automated collection attaching a statement explaining that the
Carolyn.N.Brown@irs.gov. techniques or other forms of information requirements of the revenue procedure
technology; and (e) estimates of capital have been met.
SUPPLEMENTARY INFORMATION: or start-up costs and costs of operation,
Title: Low-Income Housing Credit Current Actions: There are no changes
maintenance, and purchase of services being made to the revenue procedure at
Agencies Report of Noncompliance or to provide information.
Building Disposition. this time.
OMB Number: 1545–1204. Approved: March 12, 2008. Type of Review: Extension of a
Form Number: 8823. Glenn P. Kirkland, currently approved collection.
Abstract: Under Internal Revenue IRS Reports Clearance Officer. Affected Public: Business or other for-
Code section 42(m)(1)(B)(iii), state [FR Doc. E8–5943 Filed 3–24–08; 8:45 am] profit organizations.
housing credit agencies are required to BILLING CODE 4830–01–P
Estimated Number of Respondents:
notify the IRS of noncompliance with 100.
the low-income housing tax credit Estimated Time per Respondent: 1
provisions. A separate form must be DEPARTMENT OF THE TREASURY hour.
filed for each building that is not in Estimated Total Annual Burden
compliance. The IRS uses this Internal Revenue Service Hours: 100.
information to determine whether the The following paragraph applies to all
low-income housing credit is being Proposed Collection; Comment the collections of information covered
correctly claimed and whether there is Request for Revenue Procedure by this notice:
any credit recapture. 2002–15 An agency may not conduct or
Current Actions: Form 8823 was sponsor, and a person is not required to
AGENCY: Internal Revenue Service (IRS), respond to, a collection of information
revised, adding 17 line items. This Treasury.
change resulted in an increase of 82,600 unless the collection of information
ACTION: Notice and request for displays a valid OMB control number.
hours; making the new burden hours
comments. Books or records relating to a
372,200.
Type of Review: Revision of a collection of information must be
SUMMARY: The Department of the
currently approved collection. retained as long as their contents may
Treasury, as part of its continuing effort
Affected Public: State or local become material in the administration
to reduce paperwork and respondent
government housing credit agencies. of any internal revenue law. Generally,
burden, invites the general public and
Estimated Number of Respondents: tax returns and tax return information
other Federal agencies to take this
20,000. are confidential, as required by 26
opportunity to comment on proposed
Estimated Time per Respondent: 18 U.S.C. 6103.
and/or continuing information Request for Comments: Comments
hrs., 37 min. collections, as required by the
Estimated Total Annual Burden submitted in response to this notice will
Paperwork Reduction Act of 1995, be summarized and/or included in the
Hours: 372,200.
Public Law 104–13 (44 U.S.C. request for OMB approval. All
The following paragraph applies to all
3506(c)(2)(A)). Currently, the IRS is comments will become a matter of
of the collections of information covered
soliciting comments concerning public record. Comments are invited on:
by this notice:
An agency may not conduct or Revenue Procedure 2002–15, Automatic (a) Whether the collection of
sponsor, and a person is not required to Relief for Late Initial Entity information is necessary for the proper
Classification Elections—Check the Box.
mstockstill on PROD1PC66 with NOTICES

respond to, a collection of information performance of the functions of the


unless the collection of information DATES: Written comments should be agency, including whether the
displays a valid OMB control number. received on or before May 27, 2008 to information shall have practical utility;
Books or records relating to a collection be assured of consideration. (b) the accuracy of the agency’s estimate
of information must be retained as long ADDRESSES: Direct all written comments of the burden of the collection of
as their contents may become material to Glenn Kirkland, Internal Revenue information; (c) ways to enhance the

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