[Federal Register Volume 71, Number 244 (Wednesday, December 20, 2006)]
[Notices]
[Pages 76434-76435]
From the Federal Register Online via the Government Publishing Office [www.gpo.gov]
[FR Doc No: E6-21720]


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DEPARTMENT OF THE TREASURY


Submission for OMB Review; Comment Request

December 14, 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 January 19, 
2007 to be assured of consideration.

Internal Revenue Service (IRS)

    OMB Number: 1545-1711.
    Type of Review: Extension.
    Title: REG-116050-99 (final) Stock Transfer Rules: Carryover of 
Earnings and Taxes.
    Description: This document contains final regulations addressing 
the carry over of certain attributes, such as earnings and profits and 
foreign income tax accounts, when two corporations combine in a 
corporate reorganization or liquidation that is described in both 
section 367(b) and section 381 of the Internal Revenue Code.
    Respondents: Businesses and other for-profit institutions.
    Estimated Total Burden Hours: 1,800 hours.
    OMB Number: 1545-2024.
    Type of Review: Extension.
    Title: Limited Payability Claim Against the United States For 
Proceeds of the Internal Revenue Refund Check.
    Description: This collection is used for taxpayers completing a 
claim against the United States for the proceeds of an Internal Revenue 
refund check.
    Respondents: Businesses and other for-profit institutions.
    Estimated Total Burden Hours: 4,000 hours.

    OMB Number: 1545-1096.
    Title: CO-46-94 (Final) Losses on Small Business Stock.
    Type of Review: Extension.
    Description: Records are required by the Service to verify that the 
taxpayer is entitled to a section 1244 loss. The records will be used 
to determine whether the stock qualifies as section 1244 stock.
    Respondents: Businesses and other for-profit institutions.
    Estimated Total Burden Hours: 2,000 hours.

    OMB Number: 1545-0794.
    Title: Penalties for Underpayment of Deposits and Overstated 
Deposit Claims, and Time for Filing Information Returns of Owners, 
Officers and Directors of Foreign Corporations.
    Type of Review: Extension.
    Description: Section 6046 requires information returns with respect 
to certain foreign corporations and the regulations provide the date by 
which these returns must be filed.
    Respondents: Individuals or Households.
    Estimated Total Burden Hours: 1 hour.

    OMB Number: 1545-1697.
    Title: Revenue Procedure 2000-35 Section 1445 Withholding 
Certificates.
    Type of Review: Extension.
    Description: Revenue Procedure 2000-35 provides guidance concerning 
applications for withholding certificates under Code section 1445.
    Respondents: Businesses and other for-profit institutions.
    Estimated Total Burden Hours: 60,000 hours.

    OMB Number: 1545-2027.
    Title: Americans with Disabilities Act (ADA) Accommodations Request 
Packet.
    Type of Review: Extension.
    Description: It is necessary to collect this information so that 
ADA applicant may receive reasonable accommodation, as needed, to take 
the Special Enrollment Examination. We are utilizing the vendor's 
survey which complies with the ADA and the Rehabilitation Act of 1978.
    Respondents: Individuals or households.
    Estimated Total Burden Hours: 500 hours.

    OMB Number: 1545-1551.
    Title: Revenue Procedure 97-36, Revenue Procedure 97-38, Revenue 
Procedure 97-39, and Revenue Procedure 2002-9, Changes in Methods of 
Accounting.
    Type of Review: Extension.
    Description: The information collected in the four revenue 
procedures

[[Page 76435]]

is required in order for the Commissioner to determine whether the 
taxpayer properly is requesting to change its method of accounting and 
the terms and conditions of the change.
    Respondents: Businesses and other for-profit institutions, farms, 
and not-for-profit institutions.
    Estimated Total Burden Hours: 222,454 hours.

    OMB Number: 1545-0790.
    Title: Notice of Inconsistent Treatment or Administrative 
Adjustment Request (AAR).
    Type of Review: Extension.
    Form: 8082.
    Description: IRC sections 6222 and 6227 require partners to notify 
IRS by filing Form 8082 when they (1) treat partnership items 
inconsistent with the partnership's treatment (6222), and (2) change 
previously reported partnership items (6227). Sections 6244 and 860F 
extend this requirement to shareholders of S corporations and residuals 
of REMICs. Also, sections 6241 and 6034A(c) extend this requirement to 
partners in electing large partnerships and beneficiaries of estates 
and trusts.
    Respondents: Businesses and other for-profit institutions.
    Estimated Total Burden Hours: 51,024 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.

Robert Dahl,
Treasury PRA Clearance Officer.
[FR Doc. E6-21720 Filed 12-19-06; 8:45 am]
BILLING CODE 4830-01-P