Federal Register / Vol. 69, No. 24 / Thursday, February 5, 2004 / Notices 5665

DATES: Written comments should be 

received on or before April 5, 2004, to 

be assured of consideration.

ADDRESSES: Direct all written comments 

to Glenn P. Kirkland, Internal Revenue 

Service, room 6411, 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 6407, 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: Voluntary Compliance on Alien 

Withholding Program (‘‘VCAP’’). 

OMB Number: 1545–1735. 

Revenue Procedure Number: Revenue 

Procedure 2001–20. 

Abstract: The revenue procedure will 

improve voluntary compliance of 

colleges and universities in connection 

with their obligations to report, 

withhold and pay taxes due on 

compensation paid to foreign students 

and scholars (nonresident aliens). The 

revenue procedure provides an optional 

opportunity for colleges and universities 

which have not fully complied with 

their tax obligations concerning 

nonresident aliens to self-audit and 

come into compliance with applicable 

reporting and payment requirements. 

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: Not-for-profit 

institutions, and state, local or tribal 

governments. 

Estimated Number of Respondents:

495. 

Estimated Time Per Respondent: 700 

hours. 

Estimated Total Annual Burden 

Hours: 346,500. 

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: February 2, 2004. 

Glenn P. Kirkland, 

IRS Reports Clearance Officer.

[FR Doc. 04–2503 Filed 2–4–04; 8:45 am] 

BILLING CODE 4830–01–P

DEPARTMENT OF THE TREASURY

Internal Revenue Service 

Proposed Collection; Comment 

Request for Form 8865

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 

8865, Return of U.S. Persons With 

Respect to Certain Foreign Partnerships.

DATES: Written comments should be 

received on or before April 5, 2004, to 

be assured of consideration.

ADDRESSES: Direct all written comments 

to Glenn P. Kirkland, Internal Revenue 

Service, room 6411, 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 Carol Savage at 

Internal Revenue Service, room 6407, 

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: Return of U.S. Persons With 

Respect to Certain Foreign Partnerships. 

OMB Number: 1545–1668. 

Form Number: 8865. 

Abstract: The Taxpayer Relief Act of 

1997 significantly modified the 

information reporting requirements with 

respect to foreign partnerships. The Act 

made the following three changes: (1) 

Expanded Code section 6038B to require 

U.S. persons transferring property to 

foreign partnerships in certain 

transactions to report those transfers; (2) 

expanded Code section 6038 to require 

certain U.S. partners of controlled 

foreign partnerships to report 

information about the partnerships; and 

(3) modified the reporting required 

under Code section 6046A with respect 

to acquisitions and dispositions of 

foreign partnership interests. Form 8865 

is used by U.S. persons to fulfill their 

reporting obligations under Code 

sections 6038B, 6038, and 6046A. 

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, individuals, and 

not-for-profit institutions. 

Estimated Number of Respondents:

5,000. 

Estimated Time Per Respondent: 91 

hours, 42 minutes. 

Estimated Total Annual Burden 

Hours: 458,510. 

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 

5666 Federal Register / Vol. 69, No. 24 / Thursday, February 5, 2004 / Notices 

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: January 30, 2004. 

Glenn P. Kirkland, 

IRS Reports Clearance Officer.

[FR Doc. 04–2504 Filed 2–4–04; 8:45 am] 

BILLING CODE 4830–01–P

DEPARTMENT OF THE TREASURY

Internal Revenue Service 

Proposed Collection; Comment 

Request for Form 8316

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 

8316, Information Regarding Request for 

Refund of Social Security Tax 

Erroneously Withheld on Wages 

Received by a Nonresident Alien on an 

F, J, or M Type Visa.

DATES: Written comments should be 

received on or before April 5, 2004, to 

be assured of consideration.

ADDRESSES: Direct all written comments 

to Glenn P. Kirkland, Internal Revenue 

Service, room 6411, 1111 Constitution 

Avenue, NW., Washington, DC 20224.

FOR FURTHER INFORMATION CONTACT:

Requests for additional information or 

copies of the form should be directed to 

Carol Savage at Internal Revenue 

Service, room 6407, 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: Information Regarding Request 

for Refund of Social Security Tax 

Erroneously Withheld on Wages 

Received by a Nonresident Alien on an 

F, J, or M Type Visa. 

OMB Number: 1545–1862. 

Form Number: 8316. 

Abstract: Certain foreign students and 

other nonresident visitors are exempt 

from FICA tax for services performed as 

specified in the Immigration and 

Naturalization Act. Applicants for 

refund of this FICA tax withheld by 

their employer must complete Form 

8316 to verify that they are entitled to 

a refund of the FICA, that the employer 

has not paid back any part of the tax 

withheld and that the taxpayer has 

attempted to secure a refund from his/

her employer. 

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: Individuals. 

Estimated Number of Respondents:

22,000. 

Estimated Time Per Respondent: 15 

minutes. 

Estimated Total Annual Burden 

Hours: 5,500. 

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: January 30, 2004. 

Glenn P. Kirkland, 

IRS Reports Clearance Officer.

[FR Doc. 04–2505 Filed 2–4–04; 8:45 am] 

BILLING CODE 4830–01–P

DEPARTMENT OF THE TREASURY

Internal Revenue Service 

[REG–104691–97] 

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–104691–

97 (TD 8910), Electronic Tip Reports 

(§§ 31.6053–1 and 31.6053–4).

DATES: Written comments should be 

received on or before April 5, 2004, to 

be assured of consideration.

ADDRESSES: Direct all written comments 

to Glenn P. Kirkland, Internal Revenue 

Service, room 6411, 1111 Constitution 

Avenue, NW., Washington, DC 20224.

FOR FURTHER INFORMATION CONTACT:

Requests for additional information or 

copies of the regulation should be 

directed to Carol Savage at Internal 

Revenue Service, room 6407, 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: Electronic Tip Reports. 

OMB Number: 1545–1603. 

Regulation Project Number: REG–

104691–97. 

Abstract: The regulations provide 

rules authorizing employers to establish 

electronic systems for use by their 

tipped employees in reporting tips to 

their employer. The information will be 

used by employers to determine the 

amount of income tax and FICA tax to 

withhold from the tipped employee’s 

wages. 

Current Actions: There are no changes 

being made to this existing regulation. 

Type of Review: Extension of a 

currently approved collection.