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Federal Register / Vol. 71, No.

76 / Thursday, April 20, 2006 / Notices 20435

Description: The regulations clarify their employment taxes. The data is Estimated Total Burden Hours: 1,238
the reporting requirements of trustees used to verify that the items reported on hours.
and middlemen involved with widely the form is correct and also for general Clearance Officer: Glenn P. Kirkland,
held fixed investment trusts. statistical use. (202) 622–3428, Internal Revenue
Respondents: Business or other for- Respondents: Individuals or Service, Room 6516, 1111 Constitution
profit. households and Business or other for- Avenue, NW., Washington, DC 20224.
Estimated Total Burden Hours: 2,400 profit. OMB Reviewer: Alexander T. Hunt,
hours. Estimated Total Burden Hours: (202) 395–7316, Office of Management
OMB Number: 1545–1673. 1,027,515 hours. and Budget, Room 10235, New
Type of Review: Revision. OMB Number: 1545–1975. Executive Office Building, Washington,
Title: Revenue Procedure 2003–44— Type of Review: Extension. DC 20503.
Employee Plans Compliance Resolution Title: Profit or Loss from Farming.
System (RP 2002–47—revised). Form: IRS Schedule F, Parts 1 & 2 Michael A. Robinson,
Description: The information (Form 1040). Treasury PRA Clearance Officer.
requested in this revenue procedure is Description: Schedule F (Form 1040) [FR Doc. E6–5912 Filed 4–19–06; 8:45 am]
required to enable the Commissioner, is used by individuals to report their BILLING CODE 4830–01–P
Tax Exempt and Government Entities employment taxes. The data is used to
Division of the Internal Revenue Service verify that the items reported on the
to make determinations on the issuance form is correct and also for general DEPARTMENT OF THE TREASURY
of various types of closing agreements statistical use.
and compliance statements. The Respondents: Individuals or Submission for OMB Review;
issuance of these agreements and households and Business or other for- Comment Request
statements allows individual plans to profit.
Estimated Total Burden Hours: April 13, 2006.
maintain their tax-qualified status. As a
7,796,240 hours. The Department of the Treasury has
result, the favorable tax treatment of the
OMB Number: 1545–1976. submitted the following public
benefits of the eligible employees is Type of Review: Extension. information collection requirement(s) to
retained. Title: Profit or Loss from Farming.
Respondents: Individuals or OMB for review and clearance under the
Form: IRS Schedule F, Parts 2 & 3 Paperwork Reduction Act of 1995,
households; Business or other for-profit; (Form 1040).
Not-for-profit institutions; State, local or Public Law 104–13. Copies of the
Description: Schedule F (Form 1040) submission(s) may be obtained by
tribal government. is used by individuals to report their
Estimated Total Burden Hours: 56,272 calling the Treasury Bureau Clearance
employment taxes. The data is used to Officer listed. Comments regarding this
hours. verify that the items reported on the
OMB Number: 1545–1971. information collection should be
form is correct and also for general addressed to the OMB reviewer listed
Type of Review: Extension.
statistical use. and to the Treasury Department
Title: Household Employment Taxes. Respondents: Individuals or
Form: IRS Schedule H (Form 1040). Clearance Officer, Department of the
Description: Schedule H (Form 1040) households and Business or other for- Treasury, Room 11000, 1750
is used by individuals to report their profit. Pennsylvania Avenue, NW.,
Estimated Total Burden Hours: 49,356
employment taxes. The data is used to Washington, DC 20220.
hours.
verify that the items reported on the OMB Number: 1545–1987. Dates: Written comments should be
form is correct and also for general Type of Review: Extension. received on or before May 22, 2006 to
statistical use. Title: Notice 138529–05 Section be assured of consideration.
Respondents: Individuals or 1503(d) Failure to File Relief.
households and Business or other for- Internal Revenue Service (IRS)
Description: Treasury regulation
profit. section 1.1503–2(b) provides that a dual OMB Number: 1545–0168.
Estimated Total Burden Hours: 71,925 consolidated loss of a dual resident Type of Review: Extension.
hours. corporation cannot offset the taxable Title: Application for Exemption from
OMB Number: 1545–1972. income of any domestic affiliate in the Self-Employment Tax Use by Ministers,
Type of Review: Extension. Members of Religious Orders and
taxable year in which the loss is
Title: Supplemental Income and Loss. Christian Science Practitioners.
Form: IRS Schedule E (Form 1040). recognized or in any other taxable year.
To implement this general rule and its Form: IRS Form 4361.
Description: Schedule E (Form 1040) Description: Form 4361 is used by
is used by individuals to report their exceptions, Treas. Reg section 1.1503–2,
1.1503–2A, and 1.1503–2T require ministers, members of religious orders,
supplemental income. The data is used or Christian Science practitioners to file
to verify that the items reported on the various filings to be included in a timely
filed tax return. Taxpayers that fail to for an exemption from self-employment
form is correct and also for general tax on certain earnings and to certify
statistical use. include section 1503(d) filings on a
timely basis are currently required to that they have informed the church or
Respondents: Individuals or order that they are opposed to the
households and Business or other for- request an extension of time to file
under the provisions of section acceptance of certain public insurance
profit. benefits.
Estimated Total Burden Hours: 301.9100–1 through 301.9100–3. This
Notice announces that taxpayers will Respondents: Individuals or
284,599 hours.
OMB Number: 1545–1973. not be required to request extensions for households.
hsrobinson on PROD1PC61 with NOTICES

Type of Review: Extension. most section 1503(d) filings if they can Estimated Total Burden Hours: 10,168
Title: Net Profit From Business. demonstrate that the failure to timely hours.
Form: IRS Schedule C–EZ (Form file was due to reasonable cause and not OMB Number: 1545–0441.
1040). willful neglect. Type of Review: Extension.
Description: Schedule C–EZ (Form Respondents: Business or other for- Title: Form 6559, Transmitter Report
1040) is used by individuals to report profit. and Summary of Magnetic Media; Form

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20436 Federal Register / Vol. 71, No. 76 / Thursday, April 20, 2006 / Notices

6559–A, Continuation Sheet for Form Type of Review: Extension. DEPARTMENT OF THE TREASURY
6559. Title: Revenue Procedure 96–60,
Form: IRS Form 6559 and 6559–A. Procedure for filing Forms W–2 is Fiscal Service
Description: Forms 6559 and 6559–A certain Acquisitions.
are used by filers of Form W–2 wage Financial Management Service;
Description: Information is required
and tax data to transmit filing on Proposed Collection of Information:
by the Internal Revenue Service to assist
magnetic media. SSA and IRS need ACH Vendor/Miscellaneous Payment
predecessor and successor employers in
signed and summary data for processing Enrollment Form
complying with the reporting
purposes. The forms are used primarily requirements under Code sections 6051 AGENCY: Financial Management Service,
by large employers and tax filing and 6011 for Forms W–2 and 941. Fiscal Service, Treasury.
services (Service bureaus). Respondents: Business or other for- ACTION: Notice and request for
Respondents: Business or other for- profit. comments.
profit; Not-for-profit institutions; Farms;
Estimated Total Burden Hours:
Federal Government; State, local or SUMMARY: The Financial Management
110,700 hours.
tribal government. Service, as part of its continuing effort
Estimated Total Burden Hours: 27,000 OMB Number: 1545–1533. to reduce paperwork and respondent
hours. Type of Review: Extension. burden, invites the general public and
OMB Number: 1545–0919. Title: Revenue Procedure 97–22, 26 other Federal agencies to take this
Type of Review: Extension. CFR 601.105 Examination of returns and opportunity to comment on a
Title: Limitations on Percentage claims for refund, credits, or abatement, continuing information collection. By
Depletion in the Case of Oil and Gas determination of correct tax liability. this notice, the Financial Management
Wells (PS–105–75) Final. Description: The information Service solicits comments concerning
Description: The regulations require requested in Revenue Procedure 97–22 the SF 3881 ‘‘ACH Vendor/
each partner to separately keep records under sections 4 and 5 is required to Miscellaneous Payment Enrollment
of his share of the adjusted basis of ensure that records maintained in an Form.’’
partnership oil and gas property and electronic storage system will constitute DATES: Written comments should be
require each partnership, trusts, estate, records within the meaning of section received on or before June 19, 2006.
and operator to provide information 6001.
ADDRESSES: Direct all written comments
necessary to certain persons to compute Respondents: Individuals or
depletion with respect to oil and gas. to Financial Management Service,
households; Business or other for-profit; Records and Information Management
Respondents: Business or other for- Not-for-profit institutions; Farms;
profit. Branch, Room 135, 3700 East West
Federal Government; State, local or Highway, Hyattsville, Maryland 20782.
Estimated Total Burden Hours: 1 tribal government.
hour. FOR FURTHER INFORMATION CONTACT:
Estimated Total Burden Hours:
OMB Number: 1545–1347. Requests for additional information or
1,000,400 hours.
Type of Review: Extension. copies of the form(s) and instructions
OMB Number: 1545–1667. should be directed to Victor Robledo,
Title: FI–7–94 and FI–36–92 (Final).
Description: The Code limits the Type of Review: Extension. EFT Strategy Division, Room 419A, 401
ability of State and local government Title: Revenue Procedure 99–50 14th Street, SW., Washington, DC
issuers of tax-exempt bonds to earn and/ Combined Information Reporting. 20227, (202) 874–6919.
or keep arbitrage profits earned with Description: The revenue procedure SUPPLEMENTARY INFORMATION: Pursuant
bond proceeds. This regulation requires permits combined information reporting to the Paperwork Reduction Act of 1995,
recordkeeping of certain interest rate by a successor ‘‘business entity’’ (i.e., a (44 U.S.C. 3506(c)(2)(A)), the Financial
hedges so that the hedges are taken into corporation, partnership, or sole Management Service solicits comments
account in determining those profits. proprietorship) in certain situations on the collection of information
Respondents: State, local or tribal following a merger or an acquisition. described below:
government. The successor must file a statement with Title: ACH Vendor/Miscellaneous
Estimated Total Burden Hours: 42,050 the Internal Revenue Service indicating Payment Enrollment Form.
hours. what forms are being filed on a OMB Number: 1510–0056.
combined basis. Form Number: SF 3881.
OMB Number: 1545–1431. Abstract: This form is used to collect
Type of Review: Extension. Respondents: Business or other for-
profit; Not-for-profit institutions; Farms. payment data from vendors doing
Title: Substantiation Requirement for
Estimated Total Burden Hours: 500 business with the Federal Government.
Certain Contributions 1A–74–93 (Final)
hours. The Treasury Department, Financial
Description: These regulations
Management Service, will use the
provide that, for purposes of Clearance Officer: Glenn P. Kirkland,
information to electronically transmit
substantiation for certain charitable (202) 622–3428, Internal Revenue
payment to vendors’ financial
contributions, consideration does not Service, Room 6516, 1111 Constitution
institutions.
include de minimis goods or services. It Avenue, NW., Washington, DC 20224. Current Actions: Extension of
also provides guidance on how OMB Reviewer: Alexander T. Hunt, currently approved collection.
taxpayers may satisfy the substantiation (202) 395–7316, Office of Management Type of Review: Regular.
requirement for contributions of $250 or and Budget, Room 10235, New Affected Public: Business or other for-
more. Executive Office Building, Washington, profit institutions.
hsrobinson on PROD1PC61 with NOTICES

Respondents: Individuals or DC 20503. Estimated Number of Respondents:


households; Business or other for-profit; 70,000.
Not-for-profit institutions. Michael A. Robinson, Estimated Time Per Respondent: 15
Estimated Total Burden Hours: 51,500 Treasury PRA Clearance Officer. minutes.
hours. [FR Doc. E6–5914 Filed 4–19–06; 8:45 am] Estimated Total Annual Burden
OMB Number: 1545–1510. BILLING CODE 4830–01–P Hours: 17,500.

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