Federal Register / Vol. 65, No. 84 / Monday, May 1, 2000 / Notices 25427

3506(c)(2)(A)). Currently, the IRS is

soliciting comments concerning Form

2031, Revocation of Exemption From

Self-Employment Tax for Use by

Ministers, Members of Religious Orders,

and Christian Science Practitioners.

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: Revocation of Exemption From

Self-Employment Tax for Use by

Ministers, Members of Religious Orders,

and Christian Science Practitioners.

OMB Number: 1545–1679.

Form Number: 2031.

Abstract: Public Law 106–170 allows

ministers, members of religious orders,

and Christian Science practitioners,

who have previously been granted

exemption from self-employment tax

under IRC section 1402(e), to revoke

that exemption. Form 2031 will be used

by these filers for this purpose.

Current Actions: There are no changes

being made to the form at this time.

Affected Public: Individuals or

households.

Estimated Number of Respondents:

5,000.

Estimated Time Per Respondent: 36

mins.

Estimated Total Annual Burden

Hours: 3,000.

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: April 25, 2000.

Garrick R. Shear,

IRS Reports Clearance Officer.

[FR Doc. 00–10823 Filed 4–28–00; 8:45 am]

BILLING CODE 4830–01–P

DEPARTMENT OF THE TREASURY

Internal Revenue Service

Proposed Collection; Comment

Request for Form 8611

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

8611, Recapture of Low-Income Housing

Credit.

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 Larnice Mack,

(202) 622–3179, Internal Revenue

Service, room 5244, 1111 Constitution

Avenue NW., Washington, DC 20224.

SUPPLEMENTARY INFORMATION:

Title: Recapture of Low-Income

Housing Credit.

OMB Number: 1545–1035.

Form Number: 8611.

Abstract: IRC section 42 permits

owners of residential rental projects

providing low-income housing to claim

a credit against their income tax. If the

property is disposed of or it fails to meet

certain requirements over a 15-year

compliance period and a bond is not

posted, the owner must recapture on

Form 8611 part of the credits taken in

prior years.

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 and individuals.

Estimated Number of Respondents:

1200.

Estimated Time Per Respondent: 8 hr.,

56 min.

Estimated Total Annual Burden

Hours: 10,723.

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 25, 2000.

Garrick R. Shear,

IRS Reports Clearance Officer.

[FR Doc. 00–10824 Filed 4–28–00; 8:45 am]

BILLING CODE 4830–01–P