[Federal Register Volume 61, Number 199 (Friday, October 11, 1996)]
[Notices]
[Pages 53489-53490]
From the Federal Register Online via the Government Publishing Office [www.gpo.gov]
[FR Doc No: 96-26135]


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DEPARTMENT OF THE TREASURY

Submission to OMB for Review; Comment Request

October 3, 1996.
    The Department of Treasury has submitted the following public 
information collection requirement(s) to OMB for review and clearance 
under the Paperwork Reduction Act of 1995, Public Law 104-13. Copies of 
the submission(s) may be obtained by calling the Treasury Bureau 
Clearance Officer listed. Comments regarding this information 
collection should be addressed to the OMB reviewer listed and to the 
Treasury Department Clearance Officer, Department of the Treasury, Room 
2110, 1425 New York Avenue, NW., Washington, DC 20220.

Internal Revenue Service (IRS)

    OMB Number: 1545-0024.
    Form Number: IRS Form 843.
    Type of Review: Revision.
    Title: Claim for Refund and Request for Abatement.
    Description: Internal Revenue Code (IRC) sections 6402, 6404, and 
sections 301.6402-2, 301.6404-1, and 301.6404-3 of the regulations 
allow for refunds of taxes (except income taxes) or refund, abatement, 
or credit of interest, penalties, and additions to tax in the event of 
errors on certain actions by the IRS. Form 843 is used by taxpayers to 
claim these refunds, credits, or abatements.
    Respondents: Individuals or households, Business or other for-
profit, Not-for-profit institutions, Farms, State, Local or Tribal 
Government.
    Estimated Number of Respondents/Recordkeepers: 545,500.

[[Page 53490]]

    Estimated Burden Hours Per Respondent/Recordkeeper:
      Recordkeeping--26 min.
      Learning about the law or the form--7 min.
      Preparing the form--20 min.
      Copying, assembling, and sending the form to the IRS--28 min.
    Frequency of Response: On occasion.
    Estimated Total Reporting/Recordkeeping Burden: 736,425 hours.

    OMB Number: 1545-0049.
    Form Number: IRS Form 990-BL, Schedule A (Form 990-BL, Form 6069).
    Type of Review: Extension.
    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.
    Description: 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 the 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.
    Respondents: Business or other for-profit, Individuals or 
households, Not-for-profit institutions.
    Estimated Number of Respondents/Recordkeepers: 22.
    Estimated Burden Hours Per Respondent/Recordkeeper:

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                                                       Form 990-BL                          Schedule A          
----------------------------------------------------------------------------------------------------------------
Recordkeeping...........................  16 hr., 44 min.......................  6 hr., 56 min.                 
Learning about the law or the form......  6 hr., 22 min........................  18 min.                        
Preparing and sending the form to the     6 hr., 55 min........................  25 min.                        
 IRS.                                                                                                           
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    Frequency of Response: On occasion, Annually.
    Estimated Total Reporting/Recordkeeping Burden: 704 hours.

    OMB Number: 1545-1492.
    Form Number: IRS Form 10001.
    Type of Review: Extension.
    Title: Request for Closing Agreement Relating to Advance Refunding 
Issue Under Sections 148 and 7121 and Rev. Proc. 96-41.
    Description: Form 10001 will be used in conjunction with a closing 
agreement program involving certain issuers of tax-exempt advance 
refunding bonds. A revenue procedure covering this voluntary compliance 
program will be issued concurrently with the issuance of the form.
    Respondents: Not-for-profit institutions, State, Local or Tribal 
Governments.
    Estimated Number of Respondents: 100.
    Estimated Burden Hours Per Respondent: 3 hours.
    Frequency of Response: Other (once).
    Estimated Total Reporting Burden: 300 hours.
    Clearance Officer: Garrick Shear, (202) 622-3869, Internal Revenue 
Service, Room 5571, 1111 Constitution Avenue, N.W., Washington, DC 
20224.
    OMB Reviewer: Alexander T. Hunt, (202) 395-7340, Office of 
Management and Budget, Room 10226, New Executive Office Building, 
Washington, DC 20503.
Lois K. Holland,
Departmental Reports Management Officer.
[FR Doc. 96-26135 Filed 10-10-96; 8:45 am]
BILLING CODE 4830-01-P