Federal Register / Vol. 65, No. 82 / Thursday, April 27, 2000 / Notices 24727

calling the Treasury Bureau Clearance

Officer listed. Comments regarding this

information collection should be

addressed to the OMB reviewer listed

and to the Treasury Department

Clearance Officer, Department of the

Treasury, Room 2110, 1425 New York

Avenue, NW., Washington, DC 20220.

DATES: Written comments should be

received on or before May 30, 2000, to

be assured of consideration.

Customs Service (CUS)

OMB Number: 1515–0021.

Form Number: Customs Form 3499.

Type of Review: Extension.

Title: Application and Approval to

Manipulate, Examine, Sample, or

Transfer Goods.

Description: Customs Form 3499 is

prepared by importers or consignees as

an application to request examination,

sampling, or transfer of merchandise

under Customs supervision. This form

is also an application for the

manipulation of merchandise in a

bonded warehouse and abandonment or

destruction of merchandise.

Respondents: Business or other forprofit, Not-for-profit institutions.

Estimated Number of Respondents:

2,290.

Estimated Burden Hours Per

Respondent: 6 minutes.

Frequency of Response: On occasion.

Estimated Total Reporting Burden:

13,740 hours.

OMB Number: 1515–0054.

Form Number: Customs Form 3173.

Type of Review: Extension.

Title: Application for Extension of

Bond for Temporary Importation.

Description: Importers merchandise

which is to remain in the U.S. Customs

territory for one year or less without

duty payment is entered as a temporary

importation. The importer may apply

for an extension of this period on

Customs Form 3173.

Respondents: Business or other forprofit, Not-for-profit institutions.

Estimated Number of Recordkeepers:

1,200.

Estimated Burden Hours Per

Recordkeeper: 10 minutes.

Frequency of Response: On occasion.

Estimated Total Recordkeeping

Burden: 348 hours.

Clearance Officer: J. Edgar Nichols,

(202) 927–1426, U.S. Customs Service,

Printing and Records Management

Branch, Ronald Reagan Building, 1300

Pennsylvania Avenue, NW., Room

3.2.C, Washington, DC 20229.

OMB Reviewer: Alexander T. Hunt,

(202) 395–7860, Office of Management

and Budget, Room 10202, New

Executive Office Building, Washington,

DC 20503.

Lois K. Holland,

Departmental Reports Management Officer.

[FR Doc. 00–10460 Filed 4–26–00; 8:45 am]

BILLING CODE 4820–02–U

DEPARTMENT OF THE TREASURY

Submission for OMB Review;

Comment Request

April 18, 2000.

The Department of the Treasury has

submitted the following public

information collection requirement(s) to

OMB for review and clearance under the

Paperwork Reduction Act of 1995,

Public Law 104–13. Copies of the

submission(s) may be obtained by

calling the Treasury Bureau Clearance

Officer listed. Comments regarding this

information collection should be

addressed to the OMB reviewer listed

and to the Treasury Department

Clearance Officer, Department of the

Treasury, Room 2110, 1425 New York

Avenue, NW., Washington, DC 20220.

DATES: Written comments should be

received on or before May 30, 2000 to

be assured of consideration.

Internal Revenue Service (IRS)

OMB Number: 1545–0066.

Form Number: IRS Form 2688.

Type of Review: Extension.

Title: Application for Additional

Extension of Time To File Income Tax

Return.

Description: Internal Revenue Code

(IRC) section 6081 permits the Secretary

to grant a reasonable extension of time

for filing any return, declaration,

statement, or other document. This form

is used by individuals to ask for an

additional extension of time to file U.S.

income tax returns after filing for the

automatic extension, but still needing

more time.

Respondents: Individuals or

households.

Estimated Number of Respondents:

1,453,000.

Estimated Burden Hours Per

Respondent:

Learning about the law

or the form.

13 min.

Preparing the form ...... 16 min.

Copying, assembling,

and sending the

form to the IRS.

17 min.

Frequency of Response: On occasion.

Estimated Total Reporting Burden:

1,104,280 hours.

OMB Number: 1545–0177.

Form Number: IRS Form 4684.

Type of Review: Extension.

Title: Casualties and Thefts.

Description: Form 4684 is sued by

taxpayers to compute their gain or loss

from casualties or thefts, and to

summarize such gains and losses. The

data is used to verify that the correct

gain or loss has been computed.

Respondents: Individuals or

households, Business or other for-profit.

Estimated Number of Respondents/

Recordkeepers: 300,000.

Estimated Burden Hours Per

Respondent/Recordkeeper:

Recordkeeping ............. 1 hr., 58 min.

Learning about the law

or the form.

26 min.

Preparing the form ...... 1 hr., 5 min.

Copying, assembling,

and sending the

form to the IRS.

35 min.

Frequency of Response: Annually.

Estimated Total Reporting/

Recordkeeping Burden: 1,221,000 hours.

OMB Number: 1545–0441.

Form Number: IRS Forms 6559 and

6559–A.

Type of Review: Extension.

Title: Transmitter Report and

Summary of Magnetic Media (6559);

and Continuation Sheet for Form 6559

(6559–A).

Description: Forms 6559 and 6559–A

are used by filers of Form W–2 wage

and tax data to transmit on magnetic

media, SSA and IRS need signed and

summary data for processing purposes.

The forms are used primarily by large

employers and tax filing services

(service bureaus).

Respondents: Business or other forprofit, not-for-profit institutions, farms,

Federal Government, State, Local or

Tribal Government.

Estimated Number of Respondents:

90,000.

Estimated Burden Hours Per

Respondent: 15 minutes.

Frequency of Response: Annually.

Estimated Total Reporting Burden:

27,000 hours.

OMB Number: 1545–0619.

Form Number: IRS Form 6765.

Type of Review: Revision.

Title: Credit for Increasing Research

Activities.

Description: Internal Revenue Code

(IRC) section 38 allows a credit against

income tax (Determined under IRC

section 41) for an increase in research

activities in a trade or business. Form

6765 is used by businesses and

individuals engaged in a trade or

business to figure and report to the

credit. The data is used to verify that the

credit claimed is correct.

24728 Federal Register / Vol. 65, No. 82 / Thursday, April 27, 2000 / Notices

Respondents: Business or other forprofit, Individuals or households.

Estimated Number of Respondents/

Recordkeepers: 23,947.

Estimated Burden Hours Per

Respondent/Recordkeeper:

Recordkeeping .......................... 18 hr., 39

min.

Learning about the law or the

form.

1 hr. 47

min.

Preparing and sending the

form to the IRS.

2 hr., 10

min.

Frequency of Response: Annually.

Estimated Total Reporting/

Recordkeeping Burden: 541,442 hours.

OMB Number: 1545–1131.

Regulation Project Number: INTL–

485–89 Final.

Type of Review: Extension.

Title: Taxation of Gain or Loss from

Certain Nonfunctional Currency

Transactions (Section 988 Transactions).

Description: Sections 988(c)(1)(D) and

(E) require taxpayers to make elections

which determine whether section 988

applies. In addition sections 988(a)(1)(B)

and 988(d) require taxpayers to identify

transactions which generate capital gain

or loss or which are hedges of other

transactions.

Respondents: Business or other forprofit, Individuals or households.

Estimated Number of Respondents/

Recordkeepers: 5,000.

Estimated Burden Hours Per

Respondent/Recordkeeper: 40 minutes.

Frequency of Response: Annually.

Estimated Total Reporting/

Recordkeeping Burden: 3,333 hours.

OMB Number: 1545–1240.

Regulation Project Number: INTL–

116–90 NPRM.

Type of Review: Extension.

Title: Allocation of Charitable

Contributions.

Description: The recordkeeping

requirement affects businesses or other

for-profit institutions. This information

is required by the IRS to ensure the

proper application of section 1.861–

8(e)(iv) of the regulations. This

information will be used to verify the

U.S. source allocation of certain

charitable contributions.

Respondents: Business or other forprofit.

Estimated Number of Recordkeepers:

500.

Estimated Burden Hours Per

Recordkeeper: 1 hour.

Estimated Total Recordkeeping

Burden: 500 hours.

OMB Number: 1545–1502.

Form Number: IRS Forms 5304–

SIMPLE and 5305–SIMPLE and Notice

98–4 (Formerly Notice 97–6).

Type of Review: Extension.

Title: Form 5304–SIMPLE—Savings

Incentive Match Plan for Employees of

Small Employers (SIMPLE) (Not Subject

to the Designated Financial Institution

Rules); Form 5305–SIMPLE—Savings

Incentive Match Plan for Employees of

Small Employers (SIMPLE) (For Use

With a Designated Financial

Institution); and Notice 98–4—Simple

IRA Plan Guidance.

Description: Forms 5304–SIMPLE and

5305–SIMPLE are used by an employer

to permit employees to make salary

reduction contributions to a savings

incentive match plan (SIMPLE IRA)

described in Code section 408(p). These

forms are not to be filed with IRS, but

to be retained in the employers’ records

as proof of establishing such a plan,

thereby justifying a deduction for

contributions made to this SIMPLE IRA.

The data is used to verify the deduction.

Notice 98–4—provides guidance for

employers and trustees regarding how

they can comply with the requirements

of Code section 408(p) in establishing

and maintaining a SIMPLE Plan,

including information regarding the

notification and reporting requirements

under Code section 408.

Respondents: Business or other forprofit, Individuals or households, Notfor-profit institutions.

Estimated Number of Respondents/

Recordkeepers: 600,000.

Estimated Burden Hours Per

Respondent/Recordkeeper:

Form/Notice Recordkeeping Learning about the law or

the form

Preparing the

form

5304–SIMPLE ................................................................................. 3 hr., 38 min ....................... 2 hr., 26 min ....................... 47 min.

5305–SIMPLE ................................................................................. 3 hr., 38 min ....................... 2 hr., 26 min ....................... 47 min.

Notice 98–4 ..................................................................................... 15 min ................................

Frequency of Response: On occasion.

Estimated Total Reporting/

Recordkeeping Burden: 2,127,000 hours.

OMB Number: 1545–1531.

Notice Number: Notice 97–19 and

Notice 98–34.

Type of Review: Extension.

Title: Guidance for Expatriates Under

Sections 877, 2501, 2107, and 6039F.

Description: Notice 97–19 and Notice

98–34 provide guidance for individuals

affected by amendments to Code

sections 877, 2107, and 2501, as

amended by the Health Insurance

Portability and Accountability Act.

These notices also provide guidance on

Code section 6039F.

Respondents: Individuals or

households.

Estimated Number of Respondents:

12,350.

Estimated Burden Hours Per

Respondent: 32 minutes.

Frequency of Response: Annually.

Estimated Total Reporting Burden:

6,525 hours.

OMB Number: 1545–1533.

Revenue Procedure Number: Revenue

Procedure 97–22.

Type of Review: Extension.

Title: 26 CFR 601.105 Examination of

Returns and Claims for Refund, Credits,

or Abatement, Determination of Correct

Tax Liability.

Description: The information

requested in Revenue Procedure 97–22

under sections 4 and 5 is required to

ensure that records maintained in an

electronic storage system will constitute

records within the meaning of section

6001.

Respondents: Business or other forprofit, Individuals or households, Notfor-profit institutions, Farms, Federal

Government, State, Local or Tribal

Government.

Estimated Number of Recordkeepers:

50,000.

Estimated Burden Hours Per

Recordkeeper: 20 hours, 1 minute.

Estimated Total Recordkeeping

Burden: 1,000,400 hours.

OMB Number: 1545–1539.

Regulation Project Number: REG–

208172–91 Final.

Type of Review: Extension.

Title: Basis Reduction Due to

Discharge of Indebtedness.

Description: The IRS will use the

information provided by taxpayers

owning interests in partnerships and

owning section 1221(l) real property to

verify compliance with sections

1017(b)(3)(C), 1017(b)(3)(E), 1017(b)(F),

and 1017(b)(4)(X).

Respondents: Individuals or

households, Business or other for-profit.

Estimated Number of Respondents/

Recordkeepers: 2,000.

Estimated Burden Hours Per

Respondent/Recordkeeper: 1,000.

Federal Register / Vol. 65, No. 82 / Thursday, April 27, 2000 / Notices 24729

Estimated Total Recordkeeping

Burden: 10,000 hours.

OMB Number: 1545–1540.

Regulation Project Number: REG–

209813–96 NPRM.

Type of Review: Extension.

Title: Reporting Requirements for

Widely Held Fixed Investment Trusts.

Description: The regulations clarify

the reporting requirements of trustees

and middlemen involved with widely

held fixed investment trusts.

Respondents: Business or other forprofit.

Estimated Number of Respondents:

1,200.

Estimated Burden Hours Per

Respondent: 2 hours.

Estimated Total Recordkeeping

Burden: 2,400 hours.

Clearance Officer: Garrick Shear,

Internal Revenue Service, Room 5244,

1111 Constitution Avenue, NW,

Washington, DC 20224.

OMB Reviewer: Alexander T. Hunt

(202) 395–7860, Office of Management

and Budget, Room 10202, New

Executive Office Building, Washington,

DC 20503.

Lois K. Holland,

Departmental Reports, Management Officer.

[FR Doc. 00–10461 Filed 4–26–00; 8:45 am]

BILLING CODE 4830–01–P

DEPARTMENT OF THE TREASURY

Submission for OMB Review;

Comment Request

April 20, 2000.

The Department of the Treasury has

submitted the following public

information collection requirement(s) to

OMB for review and clearance under the

Paperwork Reduction Act of 1995,

Public Law 104–13. Copies of the

submission(s) may be obtained by

calling the Treasury Bureau Clearance

Officer listed. Comments regarding this

information collection should be

addressed to the OMB reviewer listed

and to the Treasury Department

Clearance Officer, Department of the

Treasury, Room 2110, 1425 New York

Avenue, NW., Washington, DC 20220.

DATES: Written comments should be

received on or before May 30, 2000 to

be assured of consideration.

Internal Revenue Service (IRS)

OMB Number: 1545–0066.

Regulation Project Number: INTL–15–

91 NPRM.

Type of Review: Extension.

Title: Taxation of Gain or Loss From

Certain Nonfunctional Currency

Transactions (Section 988 Transactions).

Description: Certain taxpayers are

allowed to elect a mark to market

method of accounting for currency gains

and losses and to integrate certain

foreign currency denominated dividend,

rent and royalty payments with hedges

thereof.

Respondents: Business or other forprofit, Individuals or households.

Estimated Number of Respondents/

Recordkeeping: 1,500.

Estimated Burden Hours Per

Respondent/Recordkeeping: 40 minutes.

Frequency of Response: Annually,

Other (one-time only).

Estimated Total Reporting/

Recordkeeping Burden: 1,000 hours.

OMB Number: 1545–1517.

Form Number: IRS Form 1099–MSA.

Type of Review: Extension.

Title: Distribution From Medical

Savings Account (MSA) or

Medicare+Choice MSA.

Description: This form is used to

report distributions from a medical

savings account as set forth in section

220(h).

Respondents: Business or other forprofit.

Estimated Number of Respondents:

10,336.

Estimated Burden Hours Per

Respondent: 8 minutes.

Frequency of Response: Annually.

Estimated Total Reporting Burden:

3,617 hours.

Clearance Officer: Garrick Shear,

Internal Revenue Service, Room 5244,

1111 Constitution Avenue, NW,

Washington, DC 20224.

OMB Reviewer: Alexander T. Hunt

(202) 395–7860, Office of Management

and Budget, Room 10202, New

Executive Office Building, Washington,

DC 20503.

Lois K. Holland,

Departmental Reports, Management Officer.

[FR Doc. 00–10462 Filed 4–26–00; 8:45 am]

BILLING CODE 4830–01–P

DEPARTMENT OF THE TREASURY

Office of Thrift Supervision

Submission for OMB Review;

Comment Request

April 6, 2000.

The Office of Thrift Supervision

(OTS) has submitted the following

public information collection

requirement(s) to OMB for review and

clearance under the Paperwork

Reduction Act of 1995, Public Law 104–

13. Interested persons may obtain copies

of the submission(s) by calling the OTS

Clearance Officer listed. Send comments

regarding this information collection to

the OMB reviewer listed and to the OTS

Clearance Officer, Office of Thrift

Supervision, 1700 G Street, NW.,

Washington, D.C. 20552.

DATES: Submit written comments on or

before May 30, 2000.

OMB Number: 1550–0092.

Form Number: Not applicable.

Type of Review: Regular.

Title: Deposits.

Description: 12. CFR Part 557 relies

on the disclosure requirements

applicable to savings associations under

the Federal Reserve Board’s Regulation

DD (12 CFR Part 230). The information

required by Regulation DD is needed by

OTS in order to supervise savings

associations and develop regulatory

policy.

Respondents: Savings and Loan

Associations and Savings Banks.

Estimated Number of Responses:

1,104.

Estimated Burden Hours Per

Response: 1,484 hours.

Frequency of Response: Once per

event.

Estimated Total Reporting Burden:

1,638,704 hours.

Clearance Officer: Mary RawlingsMilton, (202) 906–6028, Office of Thrift

Supervision, 1700 G Street, NW.,

Washington, D.C. 20552.

OMB Reviewer: Alexander Hunt, (202)

395–7860, Office of Management and

Budget, Room 10202, New Executive

Office Building, Washington, D.C.

20503.

John E. Werner,

Director, Information & Management Services

Division.

[FR Doc. 00–10449 Filed 4–26–00; 8:45 am]

BILLING CODE 6720–01–P