[Federal Register Volume 62, Number 44 (Thursday, March 6, 1997)]
[Notices]
[Pages 10309-10310]
From the Federal Register Online via the Government Publishing Office [www.gpo.gov]
[FR Doc No: 97-5555]


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DEPARTMENT OF THE TREASURY

Proposed Collection; Comment Request for Revenue Procedure 97-19

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 
Revenue Procedure 97-19, 26 CFR 301.7502-1: Timely mailing treated as 
timely filing.

DATES: Written comments should be received on or before May 5, 1997 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 information collection should be directed to Carol 
Savage, (202) 622-3945, Internal Revenue Service, room 5569, 1111 
Constitution Avenue NW., Washington, DC 20224.

SUPPLEMENTARY INFORMATION:

    Title: 26 CFR 301.7502-1: Timely mailing treated as timely filing.
    OMB Number: 1545-1535.
    Revenue Procedure Number: Revenue Procedure 97-19.
    Abstract: Revenue Procedure 97-19 provides the criteria that will 
be used by the Internal Revenue Service to determine whether a private 
delivery service qualifies as a designated private delivery service 
under section 7502 of the Internal Revenue Code.
    Current Actions: There are no changes being made to the revenue 
procedure at this time.
    Type of Review: Extension of a currently approved collection.
    Affected Public: Business or other for-profit organizations.
    Estimated Number of Respondents: 5.
    Estimated Time Per Respondent: 613 hours, 48 minutes.
    Estimated Total Annual Burden Hours: 3,069.
    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

[[Page 10310]]

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 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: February 28, 1997.
Garrick R. Shear,
IRS Reports Clearance Officer.
[FR Doc. 97-5555 Filed 3-5-97; 8:45 am]
BILLING CODE 4830-01-U