[Federal Register Volume 71, Number 116 (Friday, June 16, 2006)]
[Notices]
[Pages 35000-35001]
From the Federal Register Online via the Government Publishing Office [www.gpo.gov]
[FR Doc No: E6-9449]


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DEPARTMENT OF THE TREASURY


Submission for OMB Review; Comment Request

June 12, 2006.
    The Department of 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 July 17, 2006 
to be assured of consideration.

Internal Revenue Service (IRS)

    OMB Number: 1545-0274.
    Type of Review: Extension.
    Title: Employment--Reference Inquiry.
    Form: IRS 2163(c).
    Description: Form 2163(c) is used by the IRS to verify past 
employment and to question listed and developed reference as to the 
character and integrity of current and potential IRS employees. The 
information received is incorporated into a report on which a security 
determination is based.
    Respondents: Individual or households, Business or other for-profit 
institutions, Not-for-profit institutions, Farms, Federal Government, 
State, Local or Tribal GovernmentEstimated Total Burden Hours: 4,000 
hours.
    OMB Number: 1545-0771.
    Type of Review: Extension.
    Title: EE-63-88 (Final and temporary regulations) Taxation of 
Fringe benefits and Exclusions from Gross Income for Certain Fringe 
Benefits; IA-140-86 (Temporary) Fringe Benefits; Listed Property; and 
REG-209785-95 (Final) Substantiation of Business Expenses.
    Description: EE-63-88. This regulation provides guidance on the tax 
treatment of taxable and nontaxable fringe benefits and general and 
specific rules for the valuation of taxable fringe benefits in 
accordance with Code section 61 and 132. The regulation also provides 
guidance on exclusions from gross income for certain fringe benefits. 
IA-140-86. This regulation provides guidance relating to the 
requirement that any deduction or credit with respect to business 
travel, entertainment and gift expenses be substantiated with adequate 
records in accordance with Code section 275(d). The regulation also 
provides guidance on the taxation of fringe benefits and clarifies and 
the types of records that are general necessary to substantiated any 
deduction or credit for listed property. REG-209785-95 This regulation 
provides that taxpayers who deduct, or reimburse employees for, 
business expenses for travel, entertainment, gifts, or listed property 
and required to maintain certain records, including receipts, for 
expenses of $75 or more. The regulation amends existing regulation by 
raising the receipt threshold from $25 to $75.
    Respondents: Individuals or households, Business or other for-
profit institutions, Not-for-profit institutions, Farms, Federal 
Government, State, Local or Tribal Government.
    Estimated Total Burden Hours: 37,922,688 hours.
    OMB Number: 1545-1163.
    Type of Review: Extension.
    Title: Change of Address.
    Form: IRS 8822.
    Description: Form 8822 is used by taxpayers to notify the Internal 
Revenue Service that they have changed their home or business address 
or business location.
    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: 258,334 hours.
    OMB Number: 1545-1535.
    Type of Review: Extension.
    Title: Revenue Procedure 97-19 Timely Mailing Treated as Timely 
Filing.
    Description: Revenue Procedure 97-19 provides the criteria that 
will be used by the IRS to determine whether a private delivery service 
qualifies as a designated Private Delivery Service under section 7502 
of the Internal Revenue Code.
    Respondents: Business or other for-profit.
    Estimated Total Burden Hours: 3,069 hours.
    OMB Number: 1545-1674.
    Type of Review: Extension.
    Title: Revenue Procedure 2005-16 (Master and Prototype and Volume 
Submitter Plans) (previously Rev. Proc. 2000-20).
    Description: The master and prototype and volume submitter revenue 
procedure sets forth the procedures for sponsors of master and 
prototype and volume submitter pension, profit-sharing and annuity 
plans to request an opinion letter or an advisory letter from the 
Internal Revenue Service that the form of a master or prototype plan or 
volume submitter plan meets the requirements of section 401(a) of the 
Internal Revenue Code. The information requested in Sec. Sec.  5.11, 
8.02, 11.02, 12, 14.05, 15.02, 18 and 24 of the master and prototype 
revenue procedure is in addition to the information required to be 
submitted with Forms 4461 (Application for Approval of Master or 
Prototype Defined Contribution Plan). 4461-A (Application for Approval 
of Master or Prototype Defined Benefit Plan) and 4461-B (Application 
for Approval of Master or Prototype of Plan (Mass Submitter Adopting 
Sponsor). This information is needed in order to enable the Employee 
Plan function of the Service's Tax Exempt and Government Entities 
Division to issue an opinion letter or an advisory letter.
    Respondents: Individuals or Households, Business or other for-
profit, Not-for-profit institutions, Farms, State, Local or Tribal 
Government.
    Estimated Total Burden Hours: 1,058,850 hours.
    OMB Number: 1545-2005.
    Type of Review: Extension.
    Title: Restaurant Tips-Attributed Tip Income Program (ATIP).
    Description: The revenue procedure sets forth the requirements for 
participating in the Attributed Tip Income Program (ATIP). ATIP 
provides benefits to employers and employees similar to those offered 
under previous tip reporting agreements without requiring one-on-one 
meetings with the Service to determine tip rates or eligibility.
    Respondents: Business or other for-profit.
    Estimated Total Burden Hours: 6,100 hours.
    OMB Number: 1545-2008.
    Type of Review: Extension.
    Title: Nonconventional Source Fuel Credit.
    Form: IRS 8907.
    Description: Form 8907 will be used to claim a credit from the 
production and sale of fuel created from

[[Page 35001]]

nonconventional sources. For tax years ending after 12/31/05 fuel from 
coke or coke gas quality for the credit, and become part of the general 
business credit.
    Respondents: Individuals or households and Business or other for-
profit.
    Estimated Total Burden Hours: 278,960 hours.
    Clearance Officer: Glenn P. Kirkland, Internal Revenue Service, 
Room 6516,1111 Constitution Avenue, NW., Washington, DC 20224, (202) 
622-3428.
    OMB Reviewer: Alexander T. Hunt, Office of Management and Budget, 
Room 10235, New Executive Office Building, Washington, DC 20503, (202) 
395-7316.

Michael A. Robinson,
Treasury PRA Clearance Officer.
 [FR Doc. E6-9449 Filed 6-15-06; 8:45 am]
BILLING CODE 4830-01-P