Federal Register / Vol. 65, No. 13 / Thursday, January 20, 2000 / Notices 3271

the benefits available to them under the

CODA.

Current Actions: There are no changes

being made to the notice at this time.

Type of Review: Extension of a

currently approved collection.

Affected Public: Business or other forprofit organizations, and not-for-profit

institutions.

Estimated Number of Respondents:

6,000.

Estimated Time Per Respondent: 1

hour, 20 minutes.

Estimated Total Annual Burden

Hours: 8,000.

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: January 11, 2000.

Garrick R. Shear,

IRS Reports Clearance Officer.

[FR Doc. 00–1383 Filed 1–19–00; 8:45 am]

BILLIING CODE 4830–01–U

DEPARTMENT OF THE TREASURY

Internal Revenue Service

[IA–17–90]

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, IA–17–90 (TD

8571), Reporting Requirements for

Recipients of Points Paid on Residential

Mortgages (§§ 1.6050H–1 and 1.6050H–

2).

DATES: Written comments should be

received on or before March 20, 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 regulation should be

directed to Carol Savage, (202) 622–

3945, Internal Revenue Service, room

5242, 1111 Constitution Avenue NW.,

Washington, DC 20224.

SUPPLEMENTARY INFORMATION:

Title: Reporting Requirements for

Recipients of Points Paid on Residential

Mortgages.

OMB Number: 1545–1380.

Regulation Project Number: IA–17–

90.

Abstract: These regulations require

the reporting of certain information

relating to payments of mortgage

interest. Taxpayers must separately state

on Form 1098 the amount of points and

the amount of interest (other than

points) received during the taxable year

on a single mortgage and must provide

to the payer of the points a separate

statement setting forth the information

being reported to the IRS.

Current Actions: There is no change to

this existing regulation.

Type of Review: Extension of a

currently approved collection.

Affected Public: Business or other forprofit organizations.

Estimated Number of Respondents:

37,644.

Estimated Time Per Respondent: 7

hours, 31 minutes.

Estimated Total Annual Burden

Hours: 283,056.

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 11, 2000.

Garrick R. Shear,

IRS Reports Clearance Officer.

[FR Doc. 00–1384 Filed 1–19–00; 8:45 am]

BILLIING CODE 4830–01–U

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