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16416 Federal Register / Vol. 71, No. 62 / Friday, March 31, 2006 / Notices
Paperwork Reduction Act of 1995, Request for Comments: Comments Service, room 6516, 1111 Constitution
Public Law 104–13 (44 U.S.C. submitted in response to this notice will Avenue, NW., Washington, DC 20224.
3506(c)(2)(A)). Currently, the IRS is be summarized and/or included in the FOR FURTHER INFORMATION CONTACT:
soliciting comments concerning request for OMB approval. All Requests for additional information or
Revenue Procedure 2002–67, Settlement comments will become a matter of copies of the revenue procedures should
of section 351 Contingent Liability Tax public record. Comments are invited on: be directed to Allan Hopkins, at (202)
Shelter Cases. (a) Whether the collection of 622–6665, or at Internal Revenue
DATES: Written comments should be information is necessary for the proper Service, room 6516, 1111 Constitution
received on or before May 30, 2006 to performance of the functions of the Avenue, NW., Washington, DC 20224,
be assured of consideration. agency, including whether the or through the Internet, at
ADDRESSES: Direct all written comments information shall have practical utility; Allan.M.Hopkins@irs.gov.
to Glenn P. Kirkland, Internal Revenue (b) the accuracy of the agency’s estimate
SUPPLEMENTARY INFORMATION:
Service, room 6516, 1111 Constitution of the burden of the collection of
Title: Revenue Procedure 2003–4
Avenue, NW., Washington, DC 20224. information; (c) ways to enhance the
(Letter Rulings), Revenue Procedure
FOR FURTHER INFORMATION CONTACT: quality, utility, and clarity of the
2003–5 (Technical Advice), Revenue
Requests for additional information or information to be collected; (d) ways to
Procedure 2003–6 (Determination
copies of revenue procedure should be minimize the burden of the collection of
Letters), and Revenue Procedure 2003–
directed to Allan Hopkins, at (202) 622– information on respondents, including
8 (User Fees).
6665, or at Internal Revenue Service, through the use of automated collection
OMB Number: 1545–1520.
room 6516, 1111 Constitution Avenue, techniques or other forms of information
Revenue Procedure Number: Revenue
NW., Washington, DC 20224, or through technology; and (e) estimates of capital
Procedure 2003–4, Revenue Procedure
the Internet, at or start-up costs and costs of operation,
2003–5, Revenue Procedure 2003–6, and
Allan.M.Hopkins@irs.gov. maintenance, and purchase of services
Revenue Procedure 2003–8.
to provide information. Abstract: The information requested
SUPPLEMENTARY INFORMATION:
Title: Settlement of Section 351 Approved: March 23, 2006. in these revenue procedures is required
Contingent Liability Tax Shelter Cases. Glenn P. Kirkland, to enable the Office of the Division
OMB Number: 1545–1808. IRS Reports Clearance Officer. Commissioner (Tax Exempt and
Revenue Procedure Number: Revenue [FR Doc. E6–4670 Filed 3–30–06; 8:45 am] Government Entities) of the Internal
Procedure 2002–67. Revenue Service to give advice on filing
BILLING CODE 4830–01–P
Abstract: Revenue Procedure 2002–67 letter ruling, determination letter, and
prescribes procedures for taxpayers who technical advice requests, to process
elect to participate in a settlement DEPARTMENT OF THE TREASURY such requests, and to determine the
initiative aimed at resolving tax shelter amount of any user fees.
cases involving contingent liability Internal Revenue Service Current Actions: There are no changes
transactions that are the same or similar being made to these revenue procedures
to those described in Notice 2001–17 Proposed Collection; Comment at this time.
(‘‘contingent liability transaction’’). Request for Revenue Procedure 2003– Type of Review: Extension of a
There are two resolution methodologies: 4, Revenue Procedure 2003–5, currently approved collection.
a fixed concession procedure and a fast Revenue Procedure 2003–6, and Affected Public: Individuals or
track dispute resolution procedure that Revenue Procedure 2003–8 households, business or other for-profit
includes binding arbitration. organizations, not-for-profit institutions,
Current Actions: There are no changes AGENCY: Internal Revenue Service (IRS),
Treasury. farms, and state, local or tribal
being made to the revenue procedure at governments.
this time. ACTION: Notice and request for Estimated Number of Respondents:
Type of Review: Extension of a comments. 83,068.
currently approved collection. Estimated Time Per Respondent: 2
Affected Public: Business or other for- SUMMARY: The Department of the
hours, 8 minutes.
profit organizations and individuals. Treasury, as part of its continuing effort
Estimated Number of Respondents: Estimated Total Annual Burden
to reduce paperwork and respondent
150. Hours: 177,986.
burden, invites the general public and
Estimated Average Time per The following paragraph applies to all
other Federal agencies to take this
Respondent: 50 hours. of the collections of information covered
opportunity to comment on proposed
Estimated Total Annual Burden by this notice:
and/or continuing information
Hours: 7,500. An agency may not conduct or
collections, as required by the
The following paragraph applies to all sponsor, and a person is not required to
Paperwork Reduction Act of 1995,
of the collections of information covered respond to, a collection of information
Public Law 104–13 (44 U.S.C.
by this notice: unless the collection of information
3506(c)(2)(A)). Currently, the IRS is
An agency may not conduct or displays a valid OMB control number.
soliciting comments concerning
sponsor, and a person is not required to Books or records relating to a collection
Revenue Procedure 2003–4 (Letter
respond to, a collection of information of information must be retained as long
Rulings), Revenue Procedure 2003–5
unless the collection of information as their contents may become material
(Technical Advice), Revenue Procedure
displays a valid OMB control number. in the administration of any internal
2003–6 (Determination Letters), and
Books or records relating to a collection revenue law. Generally, tax returns and
dsatterwhite on PROD1PC76 with NOTICES
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