25424 Federal Register / Vol. 65, No. 84 / Monday, May 1, 2000 / Notices

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: April 20, 2000.

Garrick R. Shear,

IRS Reports Clearance Officer.

[FR Doc. 00–10817 Filed 4–28–00; 8:45 am]

BILLING CODE 4830–01–U

DEPARTMENT OF THE TREASURY

Internal Revenue Service

Proposed Collection; Comment

Request for Form 2106

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

2106, Employee Business Expenses.

DATES: Written comments should be

received on or before June 30, 2000, to

be assured of consideration.

ADDRESSES: Direct all written comments

to Garrick R. Shear, Internal Revenue

Service, room 5244, 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 Faye Bruce, (202)

622–6665, Internal Revenue Service,

room 5244, 1111 Constitution Avenue

NW., Washington, DC 20224.

SUPPLEMENTARY INFORMATION:

Title: Employee Business Expenses.

OMB Number: 1545–0139.

Form Number: 2106.

Abstract: IRC section 62 allows

employees to deduct their business

expenses to the extent of reimbursement

in computing adjusted gross income.

Expenses in excess of reimbursements

are allowed as an itemized deduction.

Unreimbursed meals and entertainment

are allowed to the extent of 50% of the

expense. Form 2106 is used to compute

these expenses.

Current Actions: Lines 22b and 22c

are being deleted from Part II of Form

2106 to comply with Revenue Procedure

99–38, which prescribes the new

standard mileage rate of 32.5 cents per

mile, effective 1/1/2000 for the entire

year. This is a change from last year’s

form when there were two different

rates during the year. This year there is

one rate and taxpayers need only one

line to make the computation.

Type of Review: Revision of a

currently approved collection.

Affected Public: Individuals or

households.

Estimated Number of Respondents:

762,514.

Estimated Time Per Respondent: 4 hr.,

11 min.

Estimated Total Annual Burden

Hours: 3,189,745.

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: April 20, 2000.

Garrick R. Shear,

IRS Reports Clearance Officer.

[FR Doc. 00–10818 Filed 4–28–00; 8:45 am]

BILLING CODE 4830–01–U

DEPARTMENT OF THE TREASURY

Internal Revenue Service

Proposed Collection; Comment

Request for Form 2106–EZ

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

2106–EZ, Unreimbursed Employee

Business Expenses.

DATES: Written comments should be

received on or before June 30, 2000, to

be assured of consideration.

ADDRESSES: Direct all written comments

to Garrick R. Shear, Internal Revenue

Service, room 5244, 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 Faye Bruce, (202)

622–6665, Internal Revenue Service,

room 5244, 1111 Constitution Avenue

NW., Washington, DC 20224.

SUPPLEMENTARY INFORMATION:

Title: Unreimbursed Employee

Business Expenses.

OMB Number: 1545–1441.

Form Number: 2106–EZ.

Abstract: IRC section 62 allows

employees to deduct their business

expenses to the extent of reimbursement

in computing adjusted gross income.

Expenses in excess of reimbursements

are allowed as an itemized deduction.

Unreimbursed meals and entertainment

are allowed to the extent of 50% of the

expense. Form 2106–EZ is used by

employees who are deducting expenses

attributable to their jobs and are not

reimbursed by their employer for any

expenses or who own a vehicle used for

business purposes and use the standard

mileage rate.

Current Actions: Lines 1b and 1c are

being deleted from Part I of Form 2106–

EZ to comply with Revenue Procedure

99–38, which prescribes the new

standard mileage rate of 32.5 cents per

mile, effective 1/1/2000 for the entire

year. This is a change from last year’s

form when there were two different

rates during the year. This year there is