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2728 Federal Register / Vol. 72, No.

13 / Monday, January 22, 2007 / Notices

also requires PHMSA to submit the cost- Officer listed. Comments regarding this corporation election was filed late can
benefit analyses and risk assessment information collection should be obtain relief by filing Form 2553 and
information on each proposed standard addressed to the OMB reviewer listed attaching a statement explaining that the
to the appropriate advisory committee. and to the Treasury Department requirements of the revenue procedure
THLPSSC evaluates the merits of the Clearance Officer, Department of the have been met.
data and, when appropriate, provides Treasury, Room 11000, 1750 Respondents: Businesses and other
recommendations on the adequacy of Pennsylvania Avenue, NW., for-profit institutions.
the cost-benefit analyses. Washington, DC 20220. Estimated Total Burden Hours: 100
Dates: Written comments should be hours.
3. Background on the Proposed Rule
received on or before February 21, 2007 OMB Number: 1545–1817.
The THLPSSC will discuss and vote to be assured of consideration. Title: Application for United States
on the Notice of Proposed Rulemaking Residency Certification.
to extend pipeline safety regulations to Internal Revenue Service (IRS)
Type of Review: Extension.
rural onshore hazardous liquid OMB Number: 1545–1705. Form: 8802.
gathering lines and low stress lines. Type of Review: Extension. Description: All requests for U.S.
Discussion will include comments Title: REG–246249–96 (Final) residency certification must be received
received on the proposed rule published Information Reporting Requirements for on Form 8802, Application for United
on September 6, 2006, and the recently Certain Payments Made on Behalf of States Residency Certification. This
passed Congressional direction on the Another Person, Payments to Joint application must be sent to the
subject of this rulemaking. Payees, and Payments of Gross Proceeds Philadelphia Service Center. As proof of
On December 29, 2006, the President From Sales Involving. residency in the United States and of
signed the PIPES Act of 2006 (Pub. L. Description: The regulation under entitlement to the benefits of a tax
109–468) reauthorizing the pipeline section 6041 clarifies who is the payee treaty, U.S. treaty partner countries
safety program. The Act requires for information reporting purposes if a require a U.S. Government certification
PHMSA to extend regulation to all low check or other instrument is made that you are a U.S. citizen, U.S.
stress hazardous liquid pipelines. To payable to joint payees, provides corporation, U.S. partnership, or
accomplish this, we need additional information reporting requirements for resident of the United States for
information on the economic and energy escrow agents and other persons making purposes of taxation.
impacts extension of the regulations payments on behalf of another person, Respondents: Individuals or
will have on the operators of these and clarifies that the amount to be households.
pipelines. Many of these may be small reported as paid is the gross amount of Estimated Total Burden Hours:
operators. While we gather this the payment. The regulation also 421,000 hours.
information, we intend to act on the removes investment advisers from the OMB Number: 1545–1726.
current proposal to extend safety list of exempt recipients for information Title: TD 9011—Regulations
regulation to currently unregulated rural reporting purposes under section 6045. Governing Practice Before the Internal
onshore gathering lines and certain Respondents: Businesses and other Revenue Service.
unregulated low stress pipelines. This for-profit institutions. Type of Review: Extension.
will expedite safety protection for these Estimated Total Burden Hours: 1 Description: These regulations affect
pipelines. hours. individuals who are eligible to practice
PHMSA will issue a final rule based OMB Number: 1545–1852. before the Internal Revenue Service.
on the proposed rule, the comments Type of Review: Revision. These regulations also authorize the
received from the public, and the vote Title: REG–209373–81 (Final), Director of Practice to act upon
and comments of the advisory Election to Amortize Start-Up applications for enrollment to practice
committee. Expenditures for Active Trade or before the Internal Revenue Service. The
Authority: 49 U.S.C. 60102, 60115. Business. Director of Practice will use certain
Issued in Washington, DC on January 11,
Description: The information is information to ensure that: (1) Enrolled
2007. needed to comply with section 195 of agents properly complete continuing
Theodore L. Willke,
the Internal Revenue Code, which education requirements to obtain
requires taxpayers to make an election renewal; (2) practitioners properly
Acting Associate Administrator for Pipeline
Safety.
in order to amortize start-up obtain consent of taxpayers before
expenditures. The information will be representing conflicting interests; (3)
[FR Doc. E7–653 Filed 1–19–07; 8:45 am]
used for compliance and audit practitioners do not use e-commerce to
BILLING CODE 4910–60–P
purposes. make misleading solicitations.
Respondents: Businesses and other Respondents: Businesses and other
for-profit institutions. for-profit institutions.
DEPARTMENT OF THE TREASURY Estimated Total Burden Hours: 37,500 Estimated Total Burden Hours: 50,000
hours. hours.
Submission for OMB Review;
Comment Request OMB Number: 1545–1562. OMB Number: 1545–1719.
Title: Revenue Procedure 97–48, Title: REG–106446–98 (Final) Relief
January 16, 2007. Automatic Relief for Late S Corporation From Joint and Several Liability.
The Department of the Treasury has Elections. Type of Review: Extension.
submitted the following public Type of Review: Extension. Description: The regulation under
information collection requirement(s) to Description: The Small Business Job section 6015 provides guidance
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OMB for review and clearance under the Protection Act of 1996 provides the IRS regarding relief from the joint and
Paperwork Reduction Act of 1995, with the authority to grant relief for late several liability imposed by section
Public Law 104–13. Copies of the S corporation elections. This revenue 6013(d)(3). The regulations provide
submission(s) may be obtained by procedure provides that, in certain specific guidance on the three relief
calling the Treasury Bureau Clearance situations, taxpayers whose S provisions of section 6015 and on how

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Federal Register / Vol. 72, No. 13 / Monday, January 22, 2007 / Notices 2729

taxpayers would file a claim for such OMB Reviewer: Alexander T. Hunt, Estimated Total Burden Hours:
relief. In addition, the regulations (202) 395–7316, Office of Management 361,369,544 hours.
provide guidance regarding Tax Court and Budget, Room 10235, New OMB Number: 1545–1534.
review of certain types of claims for Executive Office Building, Washington, Type of Review: Extension.
relief, as well as information regarding DC 20503. Title: REG–252936–96 (Final)
the rights of the nonrequesting spouse. Robert Dahl, Rewards for Information Relating to
The regulations also clarify that, under Violations of Internal Revenue laws.
Treasury PRA Clearance Officer.
section 6013, a return is not a joint Description: The regulations relate to
return if one of the spouses signs the [FR Doc. E7–823 Filed 1–19–07; 8:45 am]
BILLING CODE 4830–01–P rewards for information that results in
return under duress. the detection and punishment of
Respondents: Individuals or violations of the Internal Revenue Laws.
households.
DEPARTMENT OF THE TREASURY Respondents: Individuals or
Estimated Total Burden Hours: 1
households.
hour. Submission for OMB Review; Estimated Total Burden Hours: 30,000
OMB Number: 1545–1583. Comment Request hours.
Title: REG–209322–82(Final), Return
of Partnership Income. January 17, 2007. OMB Number: 1545–1448.
Type of Review: Extension. The Department of the Treasury has Title: EE–81–88 (Final) Deductions for
Description: Information is required to submitted the following public Transfers of Property.
enable the IRS to verify that a taxpayer information collection requirement(s) to Type of Review: Extension.
is reporting the correct amount of OMB for review and clearance under the Description: These regulations
income or gain or claiming the correct Paperwork Reduction Act of 1995, concern the Secretary’s authority to
amount of losses, deductions, or credits Public Law 104–13. Copies of the require the filing of an information
from that taxpayer’s interest in the submission(s) may be obtained by return under Code section 6041 and
partnership. calling the Treasury Bureau Clearance expand the requirement to furnish forms
Respondents: Businesses and other Officer listed. Comments regarding this to certain corporate service providers.
for-profit institutions. information collection should be Respondents: Businesses and other
Estimated Total Burden Hours: 1 addressed to the OMB reviewer listed for-profit institutions.
hour. and to the Treasury Department Estimated Total Burden Hours: 1
Clearance Officer, Department of the hour.
OMB Number: 1545–1823. Treasury, Room 11000, 1750
Title: e-Services Registration TIN OMB Number: 1545–1704.
Pennsylvania Avenue, NW., Title: Revenue Procedure 2000–41
Matching—Application and Screens for
Washington, DC 20220. (Change in Minimum Funding Method).
TIN Matching Interactive/e-Services
DATES: Written comments should be Type of Review: Extension.
Products.
Type of Review: Extension. received on or before February 21, 2007 Description: This revenue procedure
Form: 13350. to be assured of consideration. provides a mechanism whereby a plan
Description: E-services is a system Internal Revenue Service (IRS) sponsor or plan administrator may
which will permit the Internal Revenue OMB Number: 1545–0029. obtain a determination from the Internal
Services to electronically communicate Type of Review: Extension. Revenue Service that its proposed
with third party users to support Title: Forms 941, 941-PR and 941-SS, change in the method of funding its
electronic filing and resolve tax Employer’s Quarterly Federal Tax pension plan(s) meets the standards of
administration issues for practitioners, Return; American Samoa, Guam, the section 412 of the Internal Revenue
payers, states, and Department of Commonwealth of the Northern Mariana Code.
Education Contractors Registration is Islands, and the U.S. Virgin Islands; Respondents: Businesses or other for-
required to authenticate users that plan Schedule B. profit institutions.
to access e-services products. This Forms: 941, 941-PR, 941-SS. Estimated Total Burden Hours: 5,400
system is a necessary outgrowth of Description: Form 941 is used by hours.
advanced information and employers to report payments made to Clearance Officer: Glenn P. Kirkland
communication technologies. TIN employees subject to income and social (202) 622–3428, Internal Revenue
Matching is one of the products security/Medicare taxes and the Service, Room 6516, 1111 Constitution
available through e-Services offered via amounts of these taxes. Form 941-PR is Avenue, NW., Washington, DC 20224.
the internet and accessible through the used by employers in Puerto Rico to OMB Reviewer: Alexander T. Hunt
irs.gov Web site. report social security and Medicare (202) 395–7316, Office of Management
Respondents: Businesses and other taxes only. Form 941-SS is used by and Budget, Room 10235, New
for-profit institutions. employers in the U.S. possessions to Executive Office Building, Washington,
Estimated Total Burden Hours: report social security and Medicare DC 20503.
3,670,000 hours. taxes only. Schedule B is used by
Clearance Officer: Glenn P. Kirkland employers to record their employment Robert Dahl,
(202) 622–3428, Internal Revenue tax liability. Treasury PRA Clearance Officer.
Service, Room 6516, 1111 Constitution Respondents: Businesses and other [FR Doc. E7–824 Filed 1–19–07; 8:45 am]
Avenue, NW., Washington, DC 20224. for-profit institutions. BILLING CODE 4830–01–P
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