[Federal Register Volume 71, Number 137 (Tuesday, July 18, 2006)]
[Notices]
[Page 40783]
From the Federal Register Online via the Government Publishing Office [www.gpo.gov]
[FR Doc No: E6-11288]


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DEPARTMENT OF THE TREASURY

Internal Revenue Service


Proposed Collection; Comment Request for Notice 2003-38

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 2003-38, Compliance Initiative for Foreign Corporations and 
Nonresident Aliens, with Related Document on Frequency Asked Questions.

DATES: Written comments should be received on or before September 18, 
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 R. Joseph Durbala at Internal 
Revenue Service, room 6516, 1111 Constitution Avenue, NW., Washington, 
DC 20224, or at (202) 622-3634, or through the Internet at 
[email protected].

SUPPLEMENTARY INFORMATION:
    Title: Compliance Initiative for Foreign Corporations and 
Nonresident Aliens, with Related Document on Frequency Asked Questions.
    OMB Number: 1545-1845.
    Notice Number: Notice 2003-38.
    Abstract: Notice 2003-38 explains a compliance initiative that is 
available to nonresident aliens and foreign corporations that have not 
filed timely income tax returns in accordance with the regulations 
under section 874(a) or 882(c)(2). The initiative is intended to 
encourage these taxpayers to file required returns. In addition, the 
notice explains the procedures by which affected taxpayers may 
participate in the initiative.
    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, and business or other 
for-profit organizations.
    Estimated Number of Respondents: 200.
    Estimated Time Per Respondent: 15 minutes.
    Estimated Total Annual Burden Hours: 50.
    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: July 10, 2006.
Glenn P. Kirkland,
IRS Reports Clearance Officer.
[FR Doc. E6-11288 Filed 7-17-06; 8:45 am]
BILLING CODE 4830-01-P