30476 Federal Register / Vol. 65, No. 92 / Thursday, May 11, 2000 / Notices

Estimated Total Reporting/

Recordkeeping Burden: 1,821,000 hours.

OMB Number: 1545–1682.

Form Number: None.

Type of Review: Extension.

Title: Return-Free Tax Filing System

Focus Group Interviews.

Description: As required by the IRS

Restructuring and Reform Act of 1998,

the IRS will be reporting to Congress

annually on its progress in developing

a Return-Free Tax Filing System. The

purpose of these focus groups is to

collect information to accurately and

objectively establish a benchmark of

current levels of taxpayer acceptance

and potential use of a Return-Free Tax

System. The focus groups would also

provide the IRS with information to be

used in marketing and communications

efforts related to Return-Free. Such a

system may eliminate the need for

taxpayer-initiated filing with the IRS,

even electronic filing.

Respondents: Individuals or

households.

Estimated Number of Respondents:

480.

Estimated Burden Hours Per

Respondent: 2 hours, 30 minutes.

Frequency of Response: Other (onetime only).

Estimated Total Reporting Burden:

160 hours.

OMB Number: 1545–1684.

Form Number: None.

Type of Review: Extension.

Title: Pre-Filing Agreements Pilot

Program.

Description: Notice 2000–12 describes

a pilot program under which certain

large business taxpayers may request

examination and resolution of a specific

issues relating to tax returns they expect

to file between September and

December, 2000. The resolution of such

issues under the pilot program will be

memorialized by a type of closing

agreement under Code section 7121

called a pre-filing agreement.

Respondents: Business or other forprofit.

Estimated Number of Respondents/

Recordkeepers: 24.

Estimated Burden Hours Per

Respondent/Recordkeeper: 40 hours, 17

minutes.

Frequency of Response: On occasion.

Estimated Total Reporting/

Recordkeeping Burden: 967 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. 00–11754 Filed 5–10–00; 8:45 am]

BILLING CODE 4830–01–P

DEPARTMENT OF THE TREASURY

Internal Revenue Service

Proposed Collection; Comment

Request for Form 8752

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

8752, Required Payment or Refund

Under Section 7519.

DATES: Written comments should be

received on or before July 10, 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: Required Payment or Refund

Under Section 7519.

OMB Number: 1545–1181.

Form Number: 8752.

Abstract: Partnerships and S

corporations use Form 8752 to compute

and report the payment required under

Internal Revenue Code section 7519 or

to obtain a refund of net prior year

payments. Such payments are required

of any partnership or S corporation that

has elected under Code section 444 to

have a tax year other than a required tax

year.

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 farms.

Estimated Number of Respondents:

72,000.

Estimated Time Per Respondent: 7 hr.,

34 min.

Estimated Total Annual Burden

Hours: 545,040.

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: May 3, 2000.

Garrick R. Shear,

IRS Reports Clearance Officer.

[FR Doc. 00–11740 Filed 5–10–00; 8:45 am]

BILLING CODE 4830–01–P

DEPARTMENT OF THE TREASURY

Internal Revenue Service

Proposed Collection; Comment

Request for Form 8824

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