[Federal Register Volume 61, Number 147 (Tuesday, July 30, 1996)]
[Notices]
[Page 39690]
From the Federal Register Online via the Government Publishing Office [www.gpo.gov]
[FR Doc No: 96-19258]


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DEPARTMENT OF THE TREASURY

Internal Revenue Service
[Form 990-BL, Form 6069]


Proposed Collection; Comment Request for Form 990-BL, Schedule A

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 
Form 990-BL, Information and Initial Excise Tax Return for Black Lung 
Benefit Trusts and Certain Related Persons, Schedule A (Form 990-BL), 
Initial Excise Taxes on Black Lung Benefit Trusts and Certain Related 
Persons Under sections 4951 and 4952 of the Internal Revenue Code, and 
Form 6069, Return of Excise Tax on Excess Contributions to Black Lung 
Benefit Trust Under Section 4953 and Computation of Section 192 
Deduction.

DATES: Written comments should be received on or before September 30, 
1996 to be assured of consideration.

ADDRESSES: Direct all written comments to Garrick R. Shear, Internal 
Revenue Service, room 5571, 1111 Constitution Avenue NW., Washington, 
DC 20224.

FOR FURTHER INFORMATION CONTACT: Requests for additional information or 
copies of the form and instructions should be directed to Martha R. 
Brinson, (202) 622-3869, Internal Revenue Service, room 5571, 1111 
Constitution Avenue NW., Washington, DC 20224.

SUPPLEMENTARY INFORMATION:

    Title: Form 990-BL, Information and Initial Excise Tax Return for 
Black Lung Benefit Trusts and Certain Related Persons, Schedule A (Form 
990-BL), Initial Excise Taxes on Black Lung Benefit Trusts and Certain 
Related Persons Under sections 4951 and 4952 of the Internal Revenue 
Code, and Form 6069, Return of Excise Tax on Excess Contributions to 
Black Lung Benefit Trust Under Section 4953 and Computation of Section 
192 Deduction.
    OMB Number: 1545-0049.
    Form Number: Form 990-BL, Schedule A (Form 990-BL) and Form 6069.
    Abstract: IRS uses Form 990-BL to monitor activities of black lung 
benefit trusts, and to collect excise taxes on these trusts and certain 
related persons if they engage in proscribed activities. The tax is 
figured on Schedule A and attached to Form 990-BL. Form 6069 is used by 
coal mine operators to figure the maximum deduction to a black lung 
trust. If excess contributions are made, IRS uses the form to figure 
and collect the tax on excess contributions.
    Current Actions: There are no changes being made to these forms.
    Type of Review: Extension of a currently approved collection.
    Affected Public: Businesses or other for-profit organizations, 
individuals, and not-for-profit institutions.
    Estimated Number of Respondents: 27.
    Estimated Time Per Respondent: 25 hrs., 56 min.
    Estimated Total Annual Burden Hours: 700.
    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 
4 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: July 19, 1996.
Garrick R. Shear,
IRS Reports Clearance Officer.
[FR Doc. 96-19258 Filed 7-29-96; 8:45 am]
BILLING CODE 4830-01-U