[Federal Register Volume 70, Number 204 (Monday, October 24, 2005)]
[Notices]
[Page 61507]
From the Federal Register Online via the Government Publishing Office [www.gpo.gov]
[FR Doc No: E5-5846]


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DEPARTMENT OF THE TREASURY

Internal Revenue Service

[REG-248770-96 (Final)]


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, REG-248770-96 (TD 8725). Miscellaneous 
Sections Affected by the Taxpayer Bill of Rights 2 and the Personal 
Responsibility and Work Opportunity Reconciliation Act of 1996 
(301.7430-2(c)).

DATES: Written comments should be received on or before December 23, 
2005 to be assured of consideration.

ADDRESSES: Direct all written comments to Glenn P. Kirkland, Internal 
Revenue Service, room 6516, 1111 Constitution Avenue NW., Washington, 
DC 20224.

FOR FURTHER INFORMATION CONTACT: Requests for additional information or 
copies of the regulation should be directed to R. Joseph Durbala (202) 
622-3634, Internal Revenue Service, room 6516, 1111 Constitution Avenue 
NW., Washington, DC 20224 or through the Internet at 
[email protected].

SUPPLEMENTARY INFORMATION: Title: Miscellaneous Sections Affected by 
the Taxpayer Bill of Rights 2 and the Personal Responsibility and Work 
Opportunity Reconciliation Act of 1996.
    OMB Number: 1545-1356.
    Regulation Project Number: REG-248770-96.
    Abstract: Under Internal Revenue Code section 7430 a prevailing 
party may recover the reasonable administrative or litigation costs 
incurred in an administrative or civil proceeding that relates to the 
determination, collection, or refund of any tax, interest, or penalty. 
Section 301.7430-2(c) of the regulation provides that the IRS will not 
award administrative costs under section 7430 unless the taxpayer files 
a written request in accordance with the requirements of the 
regulation.
    Current Actions: There is no change to this existing regulation.
    Type of Review: Extension of a currently approved collection.
    Affected Public: Individuals or households, and business or other 
for-profit organizations, not-for-profit institutions, farms, and the 
Federal government.
    Estimated Number of Respondents: 38.
    Estimated Time Per Respondent: 2 hours, 16 minutes.
    Estimated Total Annual Burden Hours: 86.
    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: October 14, 2005.
Glenn P. Kirkland,
IRS Reports Clearance Officer.
[FR Doc. E5-5846 Filed 10-21-05; 8:45 am]
BILLING CODE 4830-01-P