Federal Register / Vol. 65, No. 122 / Friday, June 23, 2000 / Notices 39227

• Protests against decisions of the

Customs Service under 19 U.S.C. 1514;

• Petitions for refunds of Customs

duties or corrections of errors requiring

reliquidation pursuant to 19 U.S.C.

1520(c);

• Claims for refunds of Customs

duties when duty-free treatment was not

claimed at the time of entry under

NAFTA pursuant to 19 U.S.C. 1520(d);

and

• Interventions in an importer’s

protest by an exporter or producer of

merchandise from a country that is a

party to the North American Free Trade

Agreement under § 181.115 of the

Customs Regulations.

In addition, the system allows

amendments and addenda after the

initial filing to:

• Apply for further review of a protest

(if not requested at time of initial filing);

• Assert additional claims or

challenge an additional decision;

• Submit alternative claims and

additional grounds or arguments;

• Request review of denial of further

review of a protest;

• Request accelerated disposition of a

protest;

• Request that the denial of a protest

be voided; and

• Withdraw the protest or petition or

claim or intervention.

All of the above actions may be

transmitted to Customs from a remote

location anywhere in the United States.

Filers receive notification of all review

events, including the final decision,

electronically. Additionally, filers may

query their submissions at any time and

share access to those records with

designated third parties. The query

function provides the filer the option of

receiving either an abbreviated status

report (recap) on the protest, petition,

claim or intervention, or a complete

copy (full file) of the protest, petition,

claim or intervention record. The shared

access feature allows third parties to

query protest records and to submit

amendments and addenda.

The Client Representative Branch of

the Office of Information and

Technology will continue to market

electronic protest to all interested

parties. The Commercial Systems

Branch of the Office of Information and

Technology will continue to work with

vendors and filers in development, test

and implementation of their software for

electronic protest. The Commercial

Compliance Division of the Office of

Field Operations will continue to

respond to operational and procedural

questions and issues. Customs remains

open to comments and suggestions from

the international trade community

regarding the design, conduct, and

procedures of the electronic protest

program.

Dated: June 19, 2000.

John H. Heinrich,

Acting Assistant Commissioner, Office of

Field Operations.

[FR Doc. 00–15875 Filed 6–22–00; 8:45 am]

BILLING CODE 4820–02–P

DEPARTMENT OF THE TREASURY

Internal Revenue Service

Proposed Collection; Comment

Request For Form 8853

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

8853, Medical Savings Accounts and

Long-Term Care Insurance Contracts.

DATES: Written comments should be

received on or before August 22, 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 Carol Savage,

(202) 622–3945, Internal Revenue

Service, room 5242, 1111 Constitution

Avenue NW., Washington, DC 20224.

SUPPLEMENTARY INFORMATION:

Title: Medical Savings Accounts and

Long-Term Care Insurance Contracts.

OMB Number: 1545–1561.

Form Number: 8853.

Abstract: This form is used by

individuals to report general

information about their medical savings

accounts (MSAs), to figure their MSA

deductions, and to figure their taxable

distributions from MSAs. The form is

also used to report taxable payments

from long-term care (LTC) contracts.

Current Actions: Part I of Section A,

General Information, was deleted

because it is no longer needed. Section

301(k) of the Health Insurance

Portability and Accountability Act of

1996 required collection of the

information requested in Part I only

from returns filed before 2001. On page

5 of the instructions, a worksheet was

added to figure the amount of any

additional 50% tax on distributions

from a Medicare+Choice MSA. I.R.C.

§ 138(c)(2) provides that the amount of

any additional tax is affected by the

value of the MSA on December 31 of the

prior year. Because 1999 was the first

year for making contributions to

Medicare+Choice MSAs, 2000 is the

first year in which the I.R.C. § 138(c)(2)

limitation applies.

Type of Review: Revision of a

currently approved collection.

Affected Public: Individuals or

households.

Estimated Number of Respondents:

36,000.

Estimated Time Per Respondent: 1

hour, 44 minutes.

Estimated Total Annual Burden

Hours: 62,605.

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 of 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.

39228 Federal Register / Vol. 65, No. 122 / Friday, June 23, 2000 / Notices

Approved: June 16, 2000.

Garrick R. Shear,

IRS Reports Clearance Officer.

[FR Doc. 00–15868 Filed 6–22–00; 8:45 am]

BILLING CODE 4830–01–U

DEPARTMENT OF THE TREASURY

Internal Revenue Service

[FI–255–82]

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 notice of proposed rulemaking

and temporary regulations, FI–255-82

(TD 7852), Registration Requirements

With Respect to Debt Obligations

(§ 1.149–1(c)(4)).

DATES: Written comments should be

received on or before August 22, 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 Larnice Mack, (202) 622–

3179, Internal Revenue Service, room

5244, 1111 Constitution Avenue NW.,

Washington, DC 20224.

SUPPLEMENTARY INFORMATION:

Title: Registration Requirements With

Respect to Debt Obligations.

OMB Number: 1545–0945.

Regulation Project Number: FI–255–

82.

Abstract: These regulations require an

issuer of a registration-required

obligation and any person holding the

obligation as a nominee or custodian on

behalf of another to maintain ownership

records in a manner which will permit

examination by the Internal Revenue

Service in connection with enforcement

of the Internal Revenue laws.

Current Actions: There is no change to

this existing regulation.

Type of Review: Extension of OMB

approval.

Affected Public: Business or other forprofit organizations and, state, local or

tribal governments.

Estimated Number of Recordkeepers:

50,000.

Estimated Time Per Recordkeeper: 1

hour.

Estimated Total Annual Burden

Hours: 50,000.

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: June 16, 2000.

Garrick R. Shear,

IRS Reports Clearance Officer.

[FR Doc. 00–15869 Filed 6–22–00; 8:45 am]

BILLING CODE 4830–01–P

DEPARTMENT OF THE TREASURY

Internal Revenue Service

Proposed Collection; Comment

Request for Form 1099–MISC

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

1099–MISC, Miscellaneous Income.

DATES: Written comments should be

received on or before August 22, 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: Miscellaneous Income.

OMB Number: 1545–0115.

Form Number: 1099–MISC.

Abstract: Form 1099–MISC is used by

payers to report payments of $600 or

more of rents, prizes and awards,

medical and health care payments,

nonemployee compensation, and crop

insurance proceeds, $10 or more of

royalties, any amount of fishing boat

proceeds, certain substitute payments,

golden parachute payments, and an

indication of direct sales of $5,000 or

more.

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 for

profit organizations, individuals or

households, not-for-profit institutions,

farms, Federal government, and state,

local or tribal governments.

Estimated Number of Respondents:

77,317,951.

Estimated Time Per Respondent: 14

min.

Estimated Total Annual Burden

Hours: 17,783,128.

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.