[Federal Register Volume 63, Number 221 (Tuesday, November 17, 1998)]
[Notices]
[Pages 63964-63965]
From the Federal Register Online via the Government Publishing Office [www.gpo.gov]
[FR Doc No: 98-30616]
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DEPARTMENT OF THE TREASURY
Internal Revenue Service
[IA-41-93]
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 final regulation, IA-41-93 (TD 8703), Automatic Extension of
Time for Filing Individual Income Tax Returns; Automatic Extension of
Time To File Partnership Return of Income, Trust Income Tax Return, and
U.S. Real Estate Mortgage Investment Conduit Income Tax Return
(Sec. 1.6081-4).
DATES: Written comments should be received on or before January 19,
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 regulation should be directed to Carol Savage, (202) 622-
3945, Internal Revenue Service, room 5569, 1111 Constitution Avenue
NW., Washington, DC 20224.
SUPPLEMENTARY INFORMATION:
Title: Automatic Extension of Time for Filing Individual Income Tax
Returns; Automatic Extension of Time To File Partnership Return of
Income, Trust Income Tax Return, and U.S. Real Estate Mortgage
Investment Conduit Income Tax Return.
OMB Number: 1545-1479.
Regulation Project Number: IA-41-93.
Abstract: Internal Revenue Code section 6081(a) provides that the
Secretary may grant a reasonable extension of time for filing any
return. Under regulation section 1.6081-4, an individual required to
file an income tax return is allowed an automatic 4-month extension of
time to file if (a) an application is prepared on Form 4868,
Application Extension of Time to File U.S. Individual Income Tax
Return, or in such other manner as may be prescribed by the Internal
Revenue Service, (b) the application is filed on or before the date the
return is due, and (c) the application shows the full amount properly
estimated as tax.
Current Actions: There is no change to this existing regulation.
Type of Review: Extension of a currently approved collection.
Affected Public: Individuals or households.
[[Page 63965]]
The burden for the collection of information is reflected in the
burden for Form 4868, Application for Automatic Extension of Time to
file U.S. Individual Income Tax Return.
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: November 10, 1998.
Garrick R. Shear,
IRS Reports Clearance Officer.
[FR Doc. 98-30616 Filed 11-16-98; 8:45 am]
BILLING CODE 4830-01-P
