[Federal Register Volume 72, Number 13 (Monday, January 22, 2007)]
[Notices]
[Pages 2728-2729]
From the Federal Register Online via the Government Publishing Office [www.gpo.gov]
[FR Doc No: E7-823]


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DEPARTMENT OF THE TREASURY


Submission for OMB Review; Comment Request

January 16, 2007.
    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 February 
21, 2007 to be assured of consideration.

Internal Revenue Service (IRS)

    OMB Number: 1545-1705.
    Type of Review: Extension.
    Title: REG-246249-96 (Final) Information Reporting Requirements for 
Certain Payments Made on Behalf of Another Person, Payments to Joint 
Payees, and Payments of Gross Proceeds From Sales Involving.
    Description: The regulation under section 6041 clarifies who is the 
payee for information reporting purposes if a check or other instrument 
is made payable to joint payees, provides information reporting 
requirements for escrow agents and other persons making payments on 
behalf of another person, and clarifies that the amount to be reported 
as paid is the gross amount of the payment. The regulation also removes 
investment advisers from the list of exempt recipients for information 
reporting purposes under section 6045.
    Respondents: Businesses and other for-profit institutions.
    Estimated Total Burden Hours: 1 hours.

    OMB Number: 1545-1852.
    Type of Review: Revision.
    Title: REG-209373-81 (Final), Election to Amortize Start-Up 
Expenditures for Active Trade or Business.
    Description: The information is needed to comply with section 195 
of the Internal Revenue Code, which requires taxpayers to make an 
election in order to amortize start-up expenditures. The information 
will be used for compliance and audit purposes.
    Respondents: Businesses and other for-profit institutions.
    Estimated Total Burden Hours: 37,500 hours.

    OMB Number: 1545-1562.
    Title: Revenue Procedure 97-48, Automatic Relief for Late S 
Corporation Elections.
    Type of Review: Extension.
    Description: The Small Business Job Protection Act of 1996 provides 
the IRS with the authority to grant relief for late S corporation 
elections. This revenue procedure provides that, in certain situations, 
taxpayers whose S corporation election was filed late can obtain relief 
by filing Form 2553 and attaching a statement explaining that the 
requirements of the revenue procedure have been met.
    Respondents: Businesses and other for-profit institutions.
    Estimated Total Burden Hours: 100 hours.

    OMB Number: 1545-1817.
    Title: Application for United States Residency Certification.
    Type of Review: Extension.
    Form: 8802.
    Description: All requests for U.S. residency certification must be 
received on Form 8802, Application for United States Residency 
Certification. This application must be sent to the Philadelphia 
Service Center. As proof of residency in the United States and of 
entitlement to the benefits of a tax treaty, U.S. treaty partner 
countries require a U.S. Government certification that you are a U.S. 
citizen, U.S. corporation, U.S. partnership, or resident of the United 
States for purposes of taxation.
    Respondents: Individuals or households.
    Estimated Total Burden Hours: 421,000 hours.

    OMB Number: 1545-1726.
    Title: TD 9011--Regulations Governing Practice Before the Internal 
Revenue Service.
    Type of Review: Extension.
    Description: These regulations affect individuals who are eligible 
to practice before the Internal Revenue Service. These regulations also 
authorize the Director of Practice to act upon applications for 
enrollment to practice before the Internal Revenue Service. The 
Director of Practice will use certain information to ensure that: (1) 
Enrolled agents properly complete continuing education requirements to 
obtain renewal; (2) practitioners properly obtain consent of taxpayers 
before representing conflicting interests; (3) practitioners do not use 
e-commerce to make misleading solicitations.
    Respondents: Businesses and other for-profit institutions.
    Estimated Total Burden Hours: 50,000 hours.

    OMB Number: 1545-1719.
    Title: REG-106446-98 (Final) Relief From Joint and Several 
Liability.
    Type of Review: Extension.
    Description: The regulation under section 6015 provides guidance 
regarding relief from the joint and several liability imposed by 
section 6013(d)(3). The regulations provide specific guidance on the 
three relief provisions of section 6015 and on how

[[Page 2729]]

taxpayers would file a claim for such relief. In addition, the 
regulations provide guidance regarding Tax Court review of certain 
types of claims for relief, as well as information regarding the rights 
of the nonrequesting spouse. The regulations also clarify that, under 
section 6013, a return is not a joint return if one of the spouses 
signs the return under duress.
    Respondents: Individuals or households.
    Estimated Total Burden Hours: 1 hour.

    OMB Number: 1545-1583.
    Title: REG-209322-82(Final), Return of Partnership Income.
    Type of Review: Extension.
    Description: Information is required to enable the IRS to verify 
that a taxpayer is reporting the correct amount of income or gain or 
claiming the correct amount of losses, deductions, or credits from that 
taxpayer's interest in the partnership.
    Respondents: Businesses and other for-profit institutions.
    Estimated Total Burden Hours: 1 hour.

    OMB Number: 1545-1823.
    Title: e-Services Registration TIN Matching--Application and 
Screens for TIN Matching Interactive/e-Services Products.
    Type of Review: Extension.
    Form: 13350.
    Description: E-services is a system which will permit the Internal 
Revenue Services to electronically communicate with third party users 
to support electronic filing and resolve tax administration issues for 
practitioners, payers, states, and Department of Education Contractors 
Registration is required to authenticate users that plan to access e-
services products. This system is a necessary outgrowth of advanced 
information and communication technologies. TIN Matching is one of the 
products available through e-Services offered via the internet and 
accessible through the irs.gov Web site.
    Respondents: Businesses and other for-profit institutions.
    Estimated Total Burden Hours: 3,670,000 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. E7-823 Filed 1-19-07; 8:45 am]
BILLING CODE 4830-01-P