[Federal Register Volume 71, Number 47 (Friday, March 10, 2006)]
[Notices]
[Pages 12435-12436]
From the Federal Register Online via the Government Publishing Office [www.gpo.gov]
[FR Doc No: E6-3472]


-----------------------------------------------------------------------

DEPARTMENT OF THE TREASURY

Internal Revenue Service


Proposed Collection; Comment Request for Notice 2006-28

AGENCY: Internal Revenue Service (IRS), Treasury.

ACTION: Notice and request for comments.

-----------------------------------------------------------------------

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 
Notice 2006-28, Energy Efficient Homes Credit; Manufactured Homes.

DATES: Written comments should be received on or before May 9, 2006 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 notice should be directed to Allan Hopkins, at (202) 622-
6665, or at Internal Revenue Service, Room 6516, 1111 Constitution 
Avenue, NW., Washington, DC 20224, or through the Internet, at 
[email protected].

SUPPLEMENTARY INFORMATION:
    Title: Energy Efficient Homes Credit; Manufactured Homes.
    OMB Number: 1545-1994.
    Notice Number: Notice 2006-28.
    Abstract: This notice sets forth a process under which a taxpayer 
who constructs a manufactured home may obtain a certification that the 
dwelling unit is an energy efficient home that satisfies the 
requirements of Sec.  45L(c)(1)(A) and (B) of the Internal Revenue 
Code. This notice is intended to provide (1) guidance concerning the 
methods by which taxpayers can construct dwelling units to meet the 
energy efficiency requirements of Sec.  45L and certify such units for 
purposes of the credit, and (2) guidance concerning which software 
programs can be used to complete the calculations necessary for 
claiming the credit.
    Current Actions: There are no changes being made to the notice at 
this time.
    Type of Review: Extension of a currently approved collection.
    Affected Public: Individuals or Households.
    Estimated Number of Respondents: 15.
    Estimated Average Time Per Respondent: 4 hrs.
    Estimated Total Annual Burden Hours: 60.
    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

[[Page 12436]]

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: March 2, 2006.
Glenn Kirkland,
IRS Reports Clearance Officer.
[FR Doc. E6-3472 Filed 3-9-06; 8:45 am]
BILLING CODE 4830-01-P