[Federal Register Volume 67, Number 9 (Monday, January 14, 2002)]
[Notices]
[Pages 1807-1808]
From the Federal Register Online via the Government Publishing Office [www.gpo.gov]
[FR Doc No: 02-897]


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DEPARTMENT OF THE TREASURY

Internal Revenue Service

[Regulation Section 601.201]


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 regulation, 26 CFR 601.201, Instructions for Requesting 
Rulings and Determination Letters.

DATES: Written comments should be received on or before March 15, 2002 
to be assured of consideration.

ADDRESSES: Direct all written comments to George Freeland, Internal 
Revenue

[[Page 1808]]

Service, room 5577, 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 5244, 1111 
Constitution Avenue NW., Washington, DC 20224.

SUPPLEMENTARY INFORMATION:
    Title: Instructions for Requesting Rulings and Determination 
Letters.
    OMB Number: 1545-0819.
    Regulation Project Number: 26 CFR 601.201.
    Abstract: The IRS issues rulings letters and determination letters 
to taxpayers interpreting and applying the tax laws to a specific set 
of facts. The procedural regulations set forth the instructions for 
requesting ruling and determination letters.
    Current Actions: There is no change to the collection of 
information in this existing regulation.
    Type of Review: Extension of a currently approved collection.
    Affected Public: All taxpayers.
    Estimated Number of Respondents: 271,914.
    Estimated Time Per Respondent: The estimated annual burden per 
respondent various from 15 minutes to 1 hour, depending on individual 
circumstances, with an estimated of 55 minutes.
    Estimated Total Annual Burden Hours: 248,496.
    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: January 4, 2002.
George Freeland,
IRS Reports Clearance Officer.
[FR Doc. 02-897 Filed 1-11-02; 8:45 am]
BILLING CODE 4830-01-P