[Federal Register Volume 66, Number 236 (Friday, December 7, 2001)]
[Notices]
[Pages 63585-63586]
From the Federal Register Online via the Government Publishing Office [www.gpo.gov]
[FR Doc No: 01-30378]


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DEPARTMENT OF THE TREASURY

Internal Revenue Service

[IA-41-93]


Proposed Collection; Comment Request for Regulation Project

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 an 
existing final regulation, IA-41-93, (TD 8703), Automatic Extension of 
Time to File Partnership return of Income, Trust Income Tax Return, and 
U.S. Real Estate Mortgage Investment Conduit Income Tax Return 
(Sec. 1.6081-4).

DATES: Written comments should be received on or before February 5, 
2002, to be assured of consideration.

ADDRESSES: Direct all written comments to George Freeland, Internal 
Revenue Service, room 5575, 1111 Constitution Avenue NW., Washington, 
DC 20224.

FOR FURTHER INFORMATION CONTACT: Requests for additional information or 
copies of this regulation should be directed to Allan Hopkins, (202) 
622-6665, Internal Revenue Service, room 5244, 1111 Constitution Avenue 
NW., Washington, DC 20224.

SUPPLEMENTARY INFORMATION:
    Title: Automatic Extension of Time for Filing Individual Income Tax 
Returns; Automatic Extension of Time To File Partnership Return of 
Income, Trust Income Tax Return, and U.S. Real Estate Mortgage 
Investment Conduit Income Tax Return.
    OMB Number: 1545-1479.
    Regulation Project Number: IA-41-93.
    Abstract: Internal Revenue Code section 6081(a) provides that the 
Secretary may grant a reasonable extension of time for filing any 
return.

[[Page 63586]]

Under regulation section 1.6081-4, an individual required to file an 
income tax return is allowed an automatic 4-month extension of time to 
file if (a) an application is prepared on Form 4868, Application 
Extension of Time to File U.S. Individual Income Tax Return, or in such 
other manner as may be prescribed by the Internal Revenue Service, (b) 
the application is filed on or before the date the return is due, and 
(c) the application shows the full amount properly estimated as tax.
    Current Actions: There is no change to this existing regulation.
    Type of Review: Extension of a currently approved collection.
    Affected Public: Individuals or households.
    The burden for the collection of information is reflected in the 
burden of Form 4868, Application for Automatic Extension of Time to 
File U.S. Individual Tax Return.
    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 
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: November 28, 2001.
George Freeland,
IRS Reports Clearance Officer.
[FR Doc. 01-30378 Filed 12-6-01; 8:45 am]
BILLING CODE 4830-01-P