61084 Federal Register / Vol. 69, No. 198 / Thursday, October 14, 2004 / Notices 

DEPARTMENT OF THE TREASURY

Internal Revenue Service 

Proposed Collection; Comment 

Request for Revenue Procedure 2004–

59

AGENCY: Internal Revenue Service (IRS), 

Treasury.

ACTION: Notice and request for 

comments. 

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 

Revenue Procedure 2004–59; Offer to 

Resolve Issues Arising from Certain Tax, 

Withholding, and Reporting Obligations 

of U.S. Withholding Agents with 

Respect to Payments to Foreign Persons.

DATES: Written comments should be 

received on or before December 13, 2004 

to be assured of consideration.

ADDRESSES: Direct all written comments 

to Paul H. Finger, Internal Revenue 

Service, room 6512, 1111 Constitution 

Avenue NW. Washington, DC 20224.

FOR FURTHER INFORMATION CONTACT:

Requests for additional information or 

copies of the revenue procedure should 

be directed to Carol Savage at Internal 

Revenue Service, room 6516, 1111 

Constitution Avenue NW., Washington, 

DC 20224, or at (202) 622–3945, or 

through the Internet at 

CAROL.A.SAVAGE@irs.gov.

SUPPLEMENTARY INFORMATION: 

Title: Offer to Resolve Issues Arising 

from Certain Tax, Withholding, and 

Reporting Obligations of U.S. Agents 

with Respect to Payments to Foreign 

Persons. 

OMB Number: 1545–1901. 

Revenue Procedure Number: Revenue 

Procedure 2004–59. 

Abstract: Revenue Procedure 2004–59 

describes the section 1441 Voluntary 

Compliance Program (‘‘VCP’’), which is 

available to certain withholding agents 

with respect to the payment, 

withholding, and reporting of certain 

taxes due on payments made to foreign 

persons. 

Current Actions: There are no changes 

being made to the revenue procedure at 

this time. 

Type of Review: Extension of a 

currently approved collection. 

Affected Public: Business or other forprofit organizations. 

Estimated Number of Respondents:

500. 

Estimated Annual Average Time Per 

Respondent: 400 hours. 

Estimated Total Annual Hours:

200,000. 

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: October 8, 2004. 

Paul H. Finger, 

IRS Reports Clearance Officer.

[FR Doc. 04–23090 Filed 10–13–04; 8:45 am] 

BILLING CODE 4830–01–P