[Federal Register Volume 73, Number 11 (Wednesday, January 16, 2008)]
[Notices]
[Pages 2979-2981]
From the Federal Register Online via the Government Publishing Office [www.gpo.gov]
[FR Doc No: E8-620]


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DEPARTMENT OF THE TREASURY


Submission for OMB Review; Comment Request

January 9, 2008.
    The Department of the Treasury will submit the following public 
information collection requirement(s) to OMB for review and clearance 
under the Paperwork Reduction Act of 1995, Public Law 104-13 on or 
after the date of publication of this notice. 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 15, 
2008 to be assured of consideration.

Internal Revenue Service (IRS)

    OMB Number: 1545-1925.
    Type of Review: Revision.
    Title: REG-125628-01 (Final) Revision of Income Tax Regulations 
under Sections 358, 367, 884, and 6038B dealing with statutory mergers 
or

[[Page 2980]]

consolidations under section 368(a)(1)(A).
    Description: The regulations provide rules regarding the merger or 
consolidation of domestic or foreign corporations.
    Respondents: Businesses or other for-profit institutions.
    Estimated Total Burden Hours: 50 hours.

    OMB Number: 1545-0200.
    Type of Review: Extension.
    Title: Application for Determination for Adopters of Master or 
Prototype or Volume Submitter Plans.
    Form: 5307.
    Description: This form is filed by employers or plan administrators 
who have adopted a prototype plan approved by the IRS National Office 
or a regional prototype plan approved by the IRS District Director to 
obtain a ruling that the plan adopted is qualified under IRC sections 
401(a) and 501(a). It may not be used to request a letter for a 
multiple employer plan.
    Respondents: Businesses or other for-profit institutions.
    Estimated Total Burden Hours: 5,115,000 hours.

    OMB Number: 1545-0229.
    Type of Review: Extension.
    Title: Short Form Application for Determination for Minor Amendment 
of Employee Benefit Plan.
    Form: 6406.
    Description: This form is used by certain employee plans who want a 
determination letter or an amendment to the plan. The information 
gathered will be used to decide whether the plan is qualified under 
section 401(a).
    Respondents: Businesses and other for-profits.
    Estimated Total Burden Hours: 538,250 hours.

    OMB Number: 1545-1476.
    Type of Review: Extension.
    Title: INTL-3-95 (Final) Source of Income From Sales of Inventory 
and Natural Resources Produced in One Jurisdiction and Sold in Another 
Jurisdiction.
    Description: The information requested is necessary for the Service 
to audit taxpayers' returns to ensure taxpayers have properly 
determined the source of income from sales of inventory produced in one 
country and sold in another.
    Respondents: Businesses or other for-profit institutions.
    Estimated Total Burden Hours: 1,125 hours.

    OMB Number: 1545-0633.
    Type of Review: Extension.
    Title: Notices 437, 437-A, 438 and 466, Notice of Intention to 
Disclose.
    Description: Notice is required by 26 U.S.C. 6110(f). A reply is 
necessary if the recipient disagrees with the Service's proposed 
deletions. The Service uses the reply to consider the propriety of 
making additional deletions to the public inspection version of written 
determinations or related background file documents.
    Respondents: Individuals or households.
    Estimated Total Burden Hours: 2,625 hours.

    OMB Number: 1545-1384.
    Type of Review: Extension.
    Title: Taxpayer Statement Regarding Refund.
    Form: 3911.
    Description: If taxpayer inquires about their non-receipt of refund 
(or lost or stolen refund) and the refund has been issued, the 
information and taxpayer signature are needed to begin tracing action.
    Respondents: Individuals or households.
    Estimated Total Burden Hours: 46,160 hours.

    OMB Number: 1545-1821.
    Type of Review: Extension.
    Title: REG-148867-03 (Final) Disclosure of Returns and Return 
Information in Connection with Written Contracts or Agreements for the 
Acquisition of Property and Services for Tax Administration.
    Description: The regulations clarify that redisclosures of returns 
and return information by contractors to agents or subcontractors are 
permissible, and that the penalty provisions, written notification 
requirements, and safeguard requirements are applicable to these agents 
and subcontractors. Section 301.6103(n)-1(d) of the proposed 
regulations require that contractors, agents, and subcontractors who 
receive returns or return information under the proposed regulations 
must provide written notice to their officers and employees of the 
purposes for which returns or return information may be used and of the 
potential civil and criminal penalties for unauthorized inspections or 
disclosures, including informing them of the imposition of punitive 
damages in the case of a willful inspection or disclosure or an 
inspection or disclosure which is the result of gross negligence. 
Section 301.6103(n)-1(e)(3) of the proposed regulations require that 
before the execution of a contract or agreement for the acquisition of 
property or services under which returns or return information will be 
disclosed, the contract or agreement must be made available to the IRS.
    Respondents: Businesses or other for-profit institutions.
    Estimated Total Burden Hours: 250 hours.

    OMB Number: 1545-1642.
    Type of Review: Extension.
    Title: REG-104072-97 (Final) Recharacterizing Financing 
Arrangements Involving Fast-Pay Stock.
    Description: Section 1.7701(I)-3 recharacterizes fast-pay 
arrangements. Certain participants in such arrangements must file a 
statement that includes the name of the corporation that issued the 
fast-pay stock, and (to the extent the filing taxpayer knows or has 
reason to know) the terms of the fast-pay stock, the date on which it 
was issued, and the names and taxpayer identification numbers of any 
shareholders of any class of stock that is not traded on an established 
securities market.
    Respondents: Businesses or other for-profit institutions.
    Estimated Total Burden Hours: 50 hours.

    OMB Number: 1545-2081.
    Type of Review: Extension.
    Title: Form 8879-EX, IRS e-file Signature Authorization for Forms 
720, 2290, and 8849.
    Form: 8879-EX.
    Description: The Form 8879-EX, IRS e-file Signature Authorization 
for Forms 720, 2990, and 8849, will be used in the Modernized e-File 
program. Form 8879-EX authorizes an a taxpayer and an electronic return 
originator (ERO) to use a personal identification number (PIN) to 
electronically sign an electronic excise tax return and, if applicable, 
authorize an electronic funds withdrawal.
    Respondents: Businesses or other for-profit institutions.
    Estimated Total Burden Hours: 46,800 hours.

    OMB Number: 1545-1349.
    Type of Review: Extension.
    Title: Cognitive and Psychological Research.
    Description: This research improves the quality of the data 
collection by examining the psychological and cognitive aspects of 
methods and procedures such as: interviewing processes, forms redesign, 
survey and tax collection technology and operating procedures (internal 
and external in nature).
    Respondents: Individuals or households.
    Estimated Total Burden Hours: 37,500 hours.
    Clearance Officer: Glenn P. Kirkland (202) 622-3428, Internal 
Revenue Service, Room 6516, 1111 Constitution Avenue, NW., Washington, 
DC 20224.

[[Page 2981]]

    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. E8-620 Filed 1-15-08; 8:45 am]
BILLING CODE 4830-01-P