[Federal Register Volume 73, Number 11 (Wednesday, January 16, 2008)]
[Notices]
[Page 2981]
From the Federal Register Online via the Government Publishing Office [www.gpo.gov]
[FR Doc No: E8-656]


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DEPARTMENT OF THE TREASURY


Submission for OMB Review; Comment Request

January 10, 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: 1545-2082.
    Type of Review: Extension.
    Title: Excise Tax Declaration for an IRS e-file Return.
    Form: 8453-EX.
    Description: The Form 8453-EX, Excise Tax Declaration for an IRS e-
file Return, will be used in the Modernized e-File program. This form 
is necessary to enable the electronic filing of Forms 720, 2290, and 
8849. The authority to e-file Form 2290 is Internal Revenue Code 
section 4481(e), as added by section 867(c) of Public Law 108-357.
    Respondents: Businesses or other for-profit institutions.
    Estimated Total Burden Hours: 42,600 hours.

    OMB Number: 1545-1637.
    Type of Review: Extension.
    Title: REG-106177-98 (Final) Adequate Disclosure of Gifts.
    Description: The information requested in regulation section 
301.6501(c)-1(f) (2) that must be provided on a gift tax return is 
necessary to give the IRS a complete and accurate description of the 
transfer in order to begin the running of the statute of limitations on 
the gift. Prior to the expiration of the statute of limitations, a gift 
tax may be assessed and the value may be adjusted in order to determine 
the value of prior taxable gifts for estate and gift tax purposes.
    Respondents: Individuals or households.
    Estimated Total Burden Hours: 1 hour.

    OMB Number: 1545-1916.
    Type of Review: Extension.
    Title: REG-159824-04 (NPRM) Regulations Governing Practice Before 
the Internal Revenue Service.
    Description: These regulations set forth minimum standards for 
State or local bond options.
    Respondents: Individuals or households.
    Estimated Total Burden Hours: 30,000 hours.

    OMB Number: 1545-1471.
    Type of Review: Extension.
    Title: REG-209626-93 (Final) Notice, Consent, and Election 
Requirements under sections 411(a)(11) and 417.
    Description: These regulations concern the ability to make a 
distribution from a qualified plan within 30 days of giving the 
participant a written explanation of the distribution options provided 
the plan administrator informs the participant of the right to have at 
least 30 days to consider the options.
    Respondents: Businesses or other for-profit institutions.
    Estimated Total Burden Hours: 8,333 hours.

    OMB Number: 1545-1462.
    Type of Review: Extension.
    Title: PS-268-82 (Final) Definitions Under Subchapter S of the 
Internal Revenue Code
    Description: The regulations provide definitions and special rules 
under Code section 1377 which affect S corporations and their 
shareholders.
    Respondents: Businesses or other for-profit institutions.
    Estimated Total Burden Hours: 1,000 hours.

    OMB Number: 1545-1628.
    Type of Review: Extension.
    Title: REG-118620-97 (Final) Communications Excise Tax; Prepaid 
Telephone Cards.
    Form: 3911.
    Description: Carriers must keep certain information documenting 
their sales of prepaid telephone cards to other carriers to avoid 
responsibility for collecting tax. The regulations provide rules for 
the application of the communication excise tax to prepaid telephone 
cards.
    Respondents: Businesses or other for-profit institutions.
    Estimated Total Burden Hours: 34 hours.

    OMB Number: 1545-1612.
    Type of Review: Extension.
    Title: REG-209830-96 (Final) Estate and Gift Tax Marital Deduction.
    Description: The information requested in regulation section 
20.2056(b)-7(d)(3)(ii) is necessary to provide a method for estates of 
decedents whose estate tax returns were due on or before February 18, 
1997, to obtain an extension of time to make the qualified terminable 
interest property (QTIP) election under section 2056(b)(7)(B)(v).
    Respondents: Individuals or households.
    Estimated Total Burden Hours: 1 hour.

    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. E8-656 Filed 1-15-08; 8:45 am]
BILLING CODE 4830-01-P