[Federal Register Volume 63, Number 193 (Tuesday, October 6, 1998)]
[Notices]
[Pages 53744-53745]
From the Federal Register Online via the Government Publishing Office [www.gpo.gov]
[FR Doc No: 98-26703]
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DEPARTMENT OF THE TREASURY
Internal Revenue Service
Proposed Collection; Comment Request for Notices 437, 437A, 438
and 466
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, Pub. L. 104-13 (44 U.S.C.
3506(c)(2)(A)). Currently, the IRS is soliciting comments concerning
Notices 437, 437A, 438 and 466, Notice of Intention to Disclose.
DATES: Written comments should be received on or before December 7,
1998 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 notices should be directed to Carol Savage, (202) 622-
3945, Internal Revenue Service, room 5569, 1111 Constitution Avenue
NW., Washington, DC 20224.
SUPPLEMENTARY INFORMATION:
Title: Notice of Intention to Disclose.
OMB Number: 1545-0633.
Notice Number: Notices 437, 437A, 438, and 466.
Abstract: Section 6110(f) of the Internal Revenue Code requires
that a notice of intention to disclose be sent to
[[Page 53745]]
all persons to which a written determination is issued. That section
also requires that such persons receive a notice if related background
file documents are requested. Notice 437 is issued to recipients of
letter rulings; Notice 437A to recipients of Chief Counsel Advice;
Notice 438 to recipients of technical advice memorandums; and Notice
466 to recipients if a request for the related background file document
is received. The notices inform the recipients of their right to
request further deletions to the public inspection version of written
determinations or related background file documents.
Current Actions: There are no changes being made to the notices at
this time.
Type of Review: Extension of a currently approved collection.
Affected Public: Individuals or households, business or other for-
profit organizations, not-for-profit institutions, farms, and state,
local, or tribal governments.
Estimated Number of Respondents: 3,250.
Estimated Time Per Respondent: 30 minutes.
Estimated Total Annual Burden Hours: 1,625.
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: September 24, 1998.
Garrick R. Shear,
IRS Reports Clearance Officer.
[FR Doc. 98-26703 Filed 10-5-98; 8:45 am]
BILLING CODE 4830-01-P
