[Federal Register Volume 71, Number 98 (Monday, May 22, 2006)]
[Notices]
[Pages 29392-29393]
From the Federal Register Online via the Government Publishing Office [www.gpo.gov]
[FR Doc No: E6-7717]


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DEPARTMENT OF THE TREASURY

Internal Revenue Service


Proposed Collection; Comment Request for Notice 2000-28

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 
Notice 2000-28, Coal Exports.

DATES: Written comments should be received on or before July 21, 2006 
to be assured of consideration.

ADDRESSES: Direct all written comments to Glenn Kirkland, Internal 
Revenue Service, Room 6512, 1111 Constitution Avenue NW., Washington, 
DC 20224.

FOR FURTHER INFORMATION CONTACT: Requests for additional information or 
copies of the regulations should be directed to Larnice Mack at 
Internal Revenue Service, Room 6512, 1111 Constitution Avenue NW., 
Washington, DC 20224, or at (202) 622-3179, or through the Internet at 
[email protected].

SUPPLEMENTARY INFORMATION:
    Title: Coal Exports.
    Notice Number: 1545-1690.
    Abstract: Notice 2000-28 provides guidance relating to the coal 
excise tax imposed by section 4121 of the Internal Revenue Code. The 
notice provides rules under the Code for making a nontaxable sale of 
coal for export or for obtaining a credit or refund when tax has been 
paid with respect to a nontaxable sale of coal for export.
    Current Actions: There are no changes being made to the notice at 
this time.
    Type of Review: Extension of currently approved collection.
    Affected Public: Business or other-for-profit organizations.
    Estimated Number of Respondents: 400.
    Estimated Time Per Respondent: 1 hour.
    Estimated Total Annual Burden Hours: 400.
    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

[[Page 29393]]

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: May 11, 2006.
Glenn Kirkland,
IRS Reports Clearance Officer.
 [FR Doc. E6-7717 Filed 5-19-06; 8:45 am]
BILLING CODE 4830-01-P