[Federal Register Volume 63, Number 51 (Tuesday, March 17, 1998)]
[Notices]
[Pages 13102-13103]
From the Federal Register Online via the Government Publishing Office [www.gpo.gov]
[FR Doc No: 98-6755]
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DEPARTMENT OF THE TREASURY
Internal Revenue Service
[FI-221-83 and FI-100-83]
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 notice of proposed rulemaking (FI-221-83) and temporary
regulation (FI-100-83), Indian Tribal Governments Treated as States for
Certain Purposes (Secs. 305.7701-1 and 305.7871-1).
DATES: Written comments should be received on or before May 18, 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 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: Indian Tribal Governments Treated as States for Certain
Purposes.
OMB Number: 1545-0823.
[[Page 13103]]
Regulation Project Number: FI-221-83 (notice of proposed
rulemaking) and FI-100-83 (temporary regulation).
Abstract: These regulations relate to the treatment of Indian
tribal governments as States for certain Federal tax purposes. The
regulations provide that if the governing body of a tribe, or its
subdivision, is not designated as an Indian tribal government or
subdivision thereof for purpose of sections 7701(a)(40) and 7871 of the
Internal Revenue Code, it may apply for a ruling to that effect from
the Internal Revenue Service.
Current Actions: There is no change to these existing regulations.
Type of Review: Extension of a currently approved collection.
Affected Public: State, local or tribal governments.
Estimated Number of Respondents: 25.
Estimated Time Per Respondent: 1 hour.
Estimated Total Annual Burden Hours: 25.
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: March 11, 1998.
Garrick R. Shear,
IRS Reports Clearance Officer.
[FR Doc. 98-6755 Filed 3-16-98; 8:45 am]
BILLING CODE 4830-01-P
