Federal Register / Vol. 69, No. 203 / Thursday, October 21, 2004 / Notices 61905

DEPARTMENT OF THE TREASURY

Internal Revenue Service 

Proposed Collection; Comment 

Request for Form 6406

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 Form 

6406, Short Form Application for 

Determination for Minor Amendment of 

Employee Benefit Plan.

DATES: Written comments should be 

received on or before December 20, 

2004, to be assured of consideration.

ADDRESSES: Direct all written comments 

to Paul 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 form and instructions 

should be directed to Larnice Mack at 

Internal Revenue Service, room 6512, 

1111 Constitution Avenue, NW., 

Washington, DC 20224, or at (202) 622–

3179, or through the Internet at 

Larnice.Mack@irs.gov.

SUPPLEMENTARY INFORMATION: 

Title: Short Form Application for 

Determination for Minor Amendment of 

Employee Benefit Plan. 

OMB Number: 1545–0229. 

Form Number: 6406. 

Abstract: Form 6406 is used to apply 

for a determination for a minor 

amendment for an employee benefit 

plan if that plan has already received a 

favorable determination letter that takes 

into account the requirements of the Tax 

Reform Act of 1986. The information 

gathered will be used to decide whether 

the plan is qualified under Internal 

Revenue Code section 401(a). 

Current Actions: There are no changes 

being made to the form at this time. 

Type of Review: Extension of a 

currently approved collection. 

Affected Public: Business or other forprofit organizations. 

Estimated Number of Respondents:

25,000. 

Estimated Time Per Respondent: 21 

hrs., 32 minutes. 

Estimated Total Annual Burden 

Hours: 538,250. 

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 12, 2004. 

Paul Finger, 

IRS Reports Clearance Officer.

[FR Doc. 04–23601 Filed 10–20–04; 8:45 am] 

BILLING CODE 4830–01–P

DEPARTMENT OF THE TREASURY

Internal Revenue Service 

[REG–106177–98] 

Proposed Collection; Comment 

Request for Regulation Project

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 an 

existing final regulation, REG–106177–

98 (TD 8845), Adequate Disclosure of 

Gifts (§ 301.6501(c)–1).

DATES: Written comments should be 

received on or before December 20, 

2004, to be assured of consideration.

ADDRESSES: Direct all written comments 

to Paul 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 regulations should be 

directed to Larnice Mack at Internal 

Revenue Service, room 6512, 1111 

Constitution Avenue, NW., Washington, 

DC 20224, or at (202) 622–3179, or 

through the Internet at 

Larnice.Mack@irs.gov.

SUPPLEMENTARY INFORMATION: 

Title: Adequate Disclosure of Gifts. 

OMB Number: 1545–1637. 

Regulation Project Number: REG–

106177–98. 

Abstract: Section 301.6501(c)–1(f) 

requires that, in order to commence the 

running of the gift tax statute of 

limitations, the donor must file a Form 

709 and submit sufficient information 

about the transaction that will give the 

Service a complete and accurate 

description of the transfer. Such 

information includes a description of 

the transferred property, the identity 

and relationship of the parties to the 

transfer and any entities involved, a 

description of the methods used to 

value the transferred property, a 

description of any restrictions on the 

transferred property, and a statement of 

any potential controversy or legal issue 

involved. 

Current Actions: There is no change to 

this existing regulation. 

Type of Review: Extension of OMB 

approval. 

Affected Public: Individuals or 

households. 

The reporting burden contained in 

§ 301.6501(c)–1(f) is reflected in the 

burden for Form 709, U.S. Gift (and 

Generation-Skipping Transfer) Tax 

Return. 

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