[Federal Register Volume 66, Number 71 (Thursday, April 12, 2001)]
[Notices]
[Page 19001]
From the Federal Register Online via the Government Publishing Office [www.gpo.gov]
[FR Doc No: 01-9016]


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DEPARTMENT OF THE TREASURY


Submission for OMB review; Comment Request

April 3, 2001.

    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 May 14, 2001 to 
be assured of consideration.
    Internal Revenue Service (IRS).
    OMB Number: 1545-0720.
    Form Number: IRS Forms 8038, 8038-C and 8038-GC.
    Type of Review: Extension.
    Title: Information Return for Tax-Exempt Private Activity Bond 
Issues (8038); Information Return for Tax-Exempt Governmental 
Obligations (8038-GC); and Information Return for Small Tax-Exempt 
Governmental Bond Issues, Leases, and Installment Sales (8038-GC).
    Description: Forms 8038, 8038-C and 8038-GC collect the information 
that IRS is required to collect by code section 149(e). IRS uses the 
information to assure that tax-exempt bonds are issued consistent with 
the rules of Internal Revenue Code sections 141-149.
    Respondents: Not-for-profit institutions.
    Estimated Number of Respondents/Recordkeeper: 3,816.
    Estimated Burden Hours Per Respondent/Recordkeeper:

------------------------------------------------------------------------
                                                     Preparing, copying,
                               Learning about the      assembling, and
            Form                 law or the form     sending the form to
                                                           the IRS
------------------------------------------------------------------------
8038........................  10 hr., 17 min......  12 hr., 25 min.
8038-C......................  2 hr., 53 min.......  3 hr., 16 min.
8038-GC.....................  2 hr., 23 min.......  2 hr., 34 min.
------------------------------------------------------------------------

    Frequency of Response: Quarterly.
    Estimated Total Reporting/Recordkeeping Burden: 291,312 hours.
    OMB Number: 1545-0757.
    Regulation Project Number: LR-209-76 Final.
    Type of Review: Extension.
    Title: Special Lien For Estate Taxes Deferred Under Section 6166 or 
6166A.
    Description: Section 632A permits the executor of a decedent's 
estate to elect a lien on section 6166 property in favor of the United 
States in lieu of a bond or personal liability if an agreement under 
section 6324A(c).
    Respondents: Individuals or households, Business or other for-
profit.
    Estimated Number of Respondents: 34,600.
    Estimated Burden Hours Per Respondent: 15 minutes.
    Frequency of Response: Other (non-recurring).
    Estimated Total Reporting Burden: 8,650 hours.
    OMB Number: 1545-0959.
    Regulation Project Number: LR-213-76 Final.
    Type of Review: Extension.
    Title: Estate and Gift Taxes; Qualified Disclaimers of Property.
    Description: Section 2518 allows a person to disclaim an interest 
in property received by gift or inheritance. The interest is treated as 
if the disclaimant never received or transferred such interest for 
Federal gift tax purposes. A qualified disclaimer must be in writing 
and delivered to the transferor or trustee.
    Respondents: Individuals or households.
    Estimated Number of Respondents: 2,000.
    Estimated Burden Hours Per Respondent: 30 minutes.
    Frequency of Response: On occasion.
    Estimated Total Reporting Burden: 1,000 hours.

    OMB Number: 1545-1708.
    Publication Number: Publication 1345.
    Type of Review: Extension.
    Title: Handbook for Authorized IRS e-file Providers.
    Description: Publication 1345 informs those who participate in the 
IRS e-file Program for Individual Income Tax Returns of their 
obligations to the Internal Revenue Service, taxpayers, and other 
participants.
    Respondents: Business or other for-profit.
    Estimated Number of Respondents/Recordkeeper: 90,000.
    Estimated Burden Hours Per Respondent/Recordkeeper: 32 hours, 30 
minutes.
    Frequency of Response: On occasion.
    Estimated Total Reporting/Recordkeeping Burden: 2,924,627 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. 01-9016 Filed 4-11-01; 8:45 am]
BILLING CODE 4830-01-U