[Federal Register Volume 65, Number 6 (Monday, January 10, 2000)]
[Notices]
[Pages 1426-1427]
From the Federal Register Online via the Government Publishing Office [www.gpo.gov]
[FR Doc No: 00-510]


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DEPARTMENT OF THE TREASURY


Submission for OMB Review; Comment Request

January 4, 2000.
    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.

DATES: Written comments should be received on or before February 9, 
2000 to be assured of consideration.

Internal Revenue Service (IRS)

    OMB Number: 1545-0430.
    Form Number: IRS Form 4810.
    Type of Review: Extension.
    Title: Request for Prompt Assessment Under Internal Revenue Code 
Section 6501(d).
    Description: Form 4810 is used to request a prompt assessment under 
Internal Revenue Code (IRC) Section 6501(d). IRS uses this form to 
locate the return to expedite processing of the taxpayer's request.
    Respondents: Business or other for-profit, Individuals or 
households, Farms, Federal Government.
    Estimated Number of Respondents: 4,000.
    Estimated Burden Hours Per Respondent: 30 minutes.
    Frequency of Response: On occasion.
    Estimated Total Reporting Burden: 2,000 hours.

    OMB Number: 1545-0916.
    Regulation Project Number: EE-96-85 NPRM and EE-63-84 Temporary.
    Type of Review: Extension.
    Title: Effective Dates and Other Issues Arising Under the Employee 
Benefit Provisions of the Tax Reform Act of 1984.
    Description: These temporary regulations provide rules relating to

[[Page 1427]]

effective dates and other issues arising under sections 91, 223 and 
511-561 of the Tax Reform Act of 1984.
    Respondents: Business or other for-profit, Individuals or 
households, Not-for-profit institutions.
    Estimated Number of Respondents: 12,800.
    Estimated Burden Hours Per Respondent: 31 minutes.
    Frequency of Response: On occasion.
    Estimated Total Reporting Burden: 6,500 hours.

    OMB Number: 1545-1041.
    Regulation Project Number: PS-102-86 Final.
    Type of Review: Extension.
    Title: Cooperative Housing Corporations.
    Description: This regulation provides an elective alternative to 
the proportionate share rule for allocating interest and taxes to the 
tenant-stockholders of cooperative housing corporations.
    Respondents: Business or other for-profit, Individuals or 
households.
    Estimated Number of Respondents: 2,500.
    Estimated Burden Hours Per Respondent: 15 minutes.
    Frequency of Response: Other (one-time election).
    Estimated Total Reporting Burden: 625 hours.

    OMB Number: 1545-1049.
    Regulation Project Number: IA-7-88 Final.
    Type of Review: Extension.
    Title: Excise Tax Relating to Gain or Other Income Realized by Any 
person on Receipt of Greenmail.
    Description: The final regulations provide rules relating to the 
manner and method of reporting and paying the nondeductible 50 percent 
excise imposed by section 5881 of the Internal Revenue Code with 
respect to the receipt of greenmail.
    Respondents: Business or other for-profit, Individuals or 
households.
    Estimated Number of Respondents/Recordkeepers: 4.
    Estimated Burden Hours Per Respondent/Recordkeeper: 30 minutes.
    Frequency of Response: On occasion.
    Estimated Total Reporting/Recordkeeping Burden: 2 hours.

    OMB Number: 1545-1353.
    Regulation Project Number: FI-189-84 Final.
    Type of Review: Extension.
    Title: Debt Instruments With Original Discount; Imputed Interest on 
Deferred Payment Sales or Exchanges of Property.
    Description: The regulations provide definitions, reporting 
requirements, elections, and general rules relating to the tax 
treatment of debt instruments with original issue discount and the 
imputation of, and accounting for, interest on certain sales or 
exchanges or property.
    Respondents: Business or other for-profit, Individuals or 
households, Farms, State, Local or Tribal Government.
    Estimated Number of Respondents: 525,000.
    Estimated Burden Hours Per Respondent: 21 minutes.
    Frequency of Response: Other (per issuance of debt instrument with 
original issue discount).
    Estimated Total Reporting Burden: 185,500 hours.

    OMB Number: 1545-1529.
    Type of Review: Extension.
    Title: Tip Reporting Alternative Commitment (Hairstyling Industry).
    Description: Information is required by the Internal Revenue 
Service in its compliance efforts to assist employers and their 
employees in understanding and complying with section 6053(a), which 
requires employees to report all their tips monthly to their employers.
    Respondents: Business or other for-profit.
    Estimated Number of Respondents/Recordkeepers: 3,200.
    Estimated Burden Hours Per Respondent/Recordkeeper: 15 hours.
    Frequency of Response: On occasion.
    Estimated Total Reporting/Recordkeeping Burden: 47,733 hours.
    Clearance Officer: Garrick Shear, Internal Revenue Service, Room 
5244, 1111 Constitution Avenue, NW, Washington, DC 20224.
    OMB Reviewer: Alexander T. Hunt, (202) 395-7860, Office of 
Management and Budget, Room 10202, New Executive Office Building, 
Washington, DC 20503.
Lois K. Holland,
Departmental Reports Management Officer.
[FR Doc. 00-510 Filed 1-7-00; 8:45 am].
BILLING CODE 4830-01-P.