99-703. Proposed Collection; Comment Request for Regulation Project  

  • [Federal Register Volume 64, Number 8 (Wednesday, January 13, 1999)]
    [Notices]
    [Page 2276]
    From the Federal Register Online via the Government Publishing Office [www.gpo.gov]
    [FR Doc No: 99-703]
    
    
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    DEPARTMENT OF THE TREASURY
    
    Internal Revenue Service
    [Regulation Section 601.201]
    
    
    Proposed Collection; Comment Request for Regulation Project
    
    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 an 
    existing regulation, 26 CFR 601.201, Instructions for Requesting 
    Rulings and Determination Letters.
    
    DATES: Written comments should be received on or before March 15, 1999 
    to be assured of consideration.
    
    ADDRESSES: Direct all written comments to Garrick R. Shear, Internal 
    Revenue Service, room 5571, 1111 Constitution Avenue NW., Washington, 
    DC 20224.
    
    FOR FURTHER INFORMATION CONTACT: Requests for additional information or 
    copies of the information collection should be directed to Carol 
    Savage, (202) 622-3945, Internal Revenue Service, room 5569, 1111 
    Constitution Avenue NW., Washington, DC 20224.
    
    SUPPLEMENTARY INFORMATION:
        Title: Instructions for Requesting Rulings and Determination 
    Letters.
        OMB Number: 1545-0819.
        Regulation Project Number: 26 CFR 601.201.
        Abstract: The IRS issues ruling letters and determination letters 
    to taxpayers interpreting and applying the tax laws to a specific set 
    of facts. The procedural regulations set forth the instructions for 
    requesting ruling and determination letters.
        Current Actions: There is no change to the collection of 
    information in this existing regulation.
        Type of Review: Extension of a currently approved collection.
        Affected Public: All taxpayers.
        Estimated Number of Respondents: 271,914.
        Estimated Time Per Respondent: The estimated annual burden per 
    respondent various from 15 minutes to 1 hour, depending on individual 
    circumstances, with an estimated average of 55 minutes.
        Estimated Total Annual Burden Hours: 248,496.
        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: January 6, 1999.
    Garrick R. Shear,
    IRS Reports Clearance Officer.
    [FR Doc. 99-703 Filed 1-12-99; 8:45 am]
    BILLING CODE 4830-01-U
    
    
    

Document Information

Published:
01/13/1999
Department:
Internal Revenue Service
Entry Type:
Notice
Action:
Notice and request for comments.
Document Number:
99-703
Dates:
Written comments should be received on or before March 15, 1999 to be assured of consideration.
Pages:
2276-2276 (1 pages)
Docket Numbers:
Regulation Section 601.201
PDF File:
99-703.pdf