[Federal Register Volume 71, Number 76 (Thursday, April 20, 2006)]
[Notices]
[Pages 20435-20436]
From the Federal Register Online via the Government Publishing Office [www.gpo.gov]
[FR Doc No: E6-5914]


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DEPARTMENT OF THE TREASURY


Submission for OMB Review; Comment Request

April 13, 2006.
    The Department of the 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 
11000, 1750 Pennsylvania Avenue, NW., Washington, DC 20220.
    Dates: Written comments should be received on or before May 22, 
2006 to be assured of consideration.

Internal Revenue Service (IRS)

    OMB Number: 1545-0168.
    Type of Review: Extension.
    Title: Application for Exemption from Self-Employment Tax Use by 
Ministers, Members of Religious Orders and Christian Science 
Practitioners.
    Form: IRS Form 4361.
    Description: Form 4361 is used by ministers, members of religious 
orders, or Christian Science practitioners to file for an exemption 
from self-employment tax on certain earnings and to certify that they 
have informed the church or order that they are opposed to the 
acceptance of certain public insurance benefits.
    Respondents: Individuals or households.
    Estimated Total Burden Hours: 10,168 hours.

    OMB Number: 1545-0441.
    Type of Review: Extension.
    Title: Form 6559, Transmitter Report and Summary of Magnetic Media; 
Form

[[Page 20436]]

6559-A, Continuation Sheet for Form 6559.
    Form: IRS Form 6559 and 6559-A.
    Description: Forms 6559 and 6559-A are used by filers of Form W-2 
wage and tax data to transmit filing on magnetic media. SSA and IRS 
need signed and summary data for processing purposes. The forms are 
used primarily by large employers and tax filing services (Service 
bureaus).
    Respondents: Business or other for-profit; Not-for-profit 
institutions; Farms; Federal Government; State, local or tribal 
government.
    Estimated Total Burden Hours: 27,000 hours.

    OMB Number: 1545-0919.
    Type of Review: Extension.
    Title: Limitations on Percentage Depletion in the Case of Oil and 
Gas Wells (PS-105-75) Final.
    Description: The regulations require each partner to separately 
keep records of his share of the adjusted basis of partnership oil and 
gas property and require each partnership, trusts, estate, and operator 
to provide information necessary to certain persons to compute 
depletion with respect to oil and gas.
    Respondents: Business or other for-profit.
    Estimated Total Burden Hours: 1 hour.

    OMB Number: 1545-1347.
    Type of Review: Extension.
    Title: FI-7-94 and FI-36-92 (Final).
    Description: The Code limits the ability of State and local 
government issuers of tax-exempt bonds to earn and/or keep arbitrage 
profits earned with bond proceeds. This regulation requires 
recordkeeping of certain interest rate hedges so that the hedges are 
taken into account in determining those profits.
    Respondents: State, local or tribal government.
    Estimated Total Burden Hours: 42,050 hours.

    OMB Number: 1545-1431.
    Type of Review: Extension.
    Title: Substantiation Requirement for Certain Contributions 1A-74-
93 (Final)
    Description: These regulations provide that, for purposes of 
substantiation for certain charitable contributions, consideration does 
not include de minimis goods or services. It also provides guidance on 
how taxpayers may satisfy the substantiation requirement for 
contributions of $250 or more.
    Respondents: Individuals or households; Business or other for-
profit; Not-for-profit institutions.
    Estimated Total Burden Hours: 51,500 hours.

    OMB Number: 1545-1510.
    Type of Review: Extension.
    Title: Revenue Procedure 96-60, Procedure for filing Forms W-2 is 
certain Acquisitions.
    Description: Information is required by the Internal Revenue 
Service to assist predecessor and successor employers in complying with 
the reporting requirements under Code sections 6051 and 6011 for Forms 
W-2 and 941.
    Respondents: Business or other for-profit.
    Estimated Total Burden Hours: 110,700 hours.

    OMB Number: 1545-1533.
    Type of Review: Extension.
    Title: Revenue Procedure 97-22, 26 CFR 601.105 Examination of 
returns and claims for refund, credits, or abatement, determination of 
correct tax liability.
    Description: The information requested in Revenue Procedure 97-22 
under sections 4 and 5 is required to ensure that records maintained in 
an electronic storage system will constitute records within the meaning 
of section 6001.
    Respondents: Individuals or households; Business or other for-
profit; Not-for-profit institutions; Farms; Federal Government; State, 
local or tribal government.
    Estimated Total Burden Hours: 1,000,400 hours.

    OMB Number: 1545-1667.
    Type of Review: Extension.
    Title: Revenue Procedure 99-50 Combined Information Reporting.
    Description: The revenue procedure permits combined information 
reporting by a successor ``business entity'' (i.e., a corporation, 
partnership, or sole proprietorship) in certain situations following a 
merger or an acquisition. The successor must file a statement with the 
Internal Revenue Service indicating what forms are being filed on a 
combined basis.
    Respondents: Business or other for-profit; Not-for-profit 
institutions; Farms.
    Estimated Total Burden Hours: 500 hours.
    Clearance Officer: Glenn P. Kirkland, (202) 622-3428, Internal 
Revenue Service, Room 6516, 1111 Constitution Avenue, NW., Washington, 
DC 20224.

    OMB Reviewer: Alexander T. Hunt, (202) 395-7316, Office of 
Management and Budget, Room 10235, New Executive Office Building, 
Washington, DC 20503.

Michael A. Robinson,
Treasury PRA Clearance Officer.
 [FR Doc. E6-5914 Filed 4-19-06; 8:45 am]
BILLING CODE 4830-01-P