[Federal Register Volume 64, Number 120 (Wednesday, June 23, 1999)]
[Notices]
[Page 33547]
From the Federal Register Online via the Government Publishing Office [www.gpo.gov]
[FR Doc No: 99-15884]
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DEPARTMENT OF THE TREASURY
Submission for OMB Review; Comment Request
June 16, 1999.
The Department of Treasury has submitted the following public
information collection requirement(s) to OMB for review and clearance
under the Paperwork Reduction Act of 1995, Public Law 104-13. 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
2110, 1425 New York Avenue, NW., Washington, DC 20220.
DATES: Written comments should be received on or before July 23, 1999
to be assured of consideration.
Internal Revenue Service (IRS)
OMB Number: 1545-1648.
Publication Number: Publication 3319.
Type of Review: Extension.
Title: Low-Income Taxpayer Clinics--199 Grant Application Package
and Guidelines.
Description: Publication 3319 outlines requirements of the IRS Low-
Income Taxpayer Clinics (LITC) program and provides instructions on how
to apply to a LITC grant award.
Respondents: Not-for-profit institutions.
Estimated Number of Respondents/Recordkeepers: 825.
Estimated Time For Program Sponsors: 60 hours.
Estimated Time For Student and Program Participants: 2 hours.
Frequency of Response: Annually.
Estimated Total Reporting/Recordkeeping Burden: 6,000 hours.
OMB Number: 1545-1649.
Revenue Procedure Number: Revenue Procedure 99-21.
Type of Review: Extension.
Title: Disability Suspension.
Description: The information is needed to establish a claim that a
taxpayer was financially disabled for purposes of section 6511(h) of
the Internal Revenue Code (which was added by section 3203 of the
Internal Revenue Service Restructuring and Reform Act of 1998). Under
section 6511(h), the statute of limitations on claims for credit or
refund is suspended for any period of an individual's taxpayer's life
during which the taxpayer is unable to manage his or her financial
affairs because of a medically determinable mental or physical
impairment, if the impairment can be expected to result in death, or
has lasted (or can be expected to last) for a continuous period of not
less than 12 months. Section 6511(h)(2)(A) requires that prof of the
taxpayer's financial disability be furnished to the Internal Revenue
Service.
Respondents: Individuals or households.
Estimated Number of Respondents: 48,200.
Estimated Burden Hours Per Respondent: 30 minutes.
Frequency of Response: On occasion.
Estimated Total Reporting Burden: 24,100 hours.
Clearance Officer: Garrick Shear, Internal Revenue Service, Room
5571, 1111 Constitution Avenue, NW, Washington, DC 20224.
OMB Reviewer: Alexander T. Hunt (202) 395-7860, Office of
Management and Budget, Room 10202, New Executive Office Building,
Washington, DC 20503.
Lois K. Holland,
Departmental Reports Management Officer.
[FR Doc. 99-15884 Filed 6-22-99; 8: 45 am]
BILLING CODE 4830-01-P
