Federal Register / Vol. 72, No. 61 / Friday, March 30, 2007 / Notices 15191 

DEPARTMENT OF THE TREASURY 

Internal Revenue Service 

[Regulation Section 31.6001] 

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 existing 

regulations, 26 CFR 31.6001–1, Records 

in general; 26 CFR 31.6001–2 

Additional Records under FICA; 26 CFR 

31.6001–3, Additional records under 

Railroad Retirement Tax Act; 26 CFR 

31.6001–5, Additional records in 

connection with collection of income 

tax at source on wages; 26 CFR 31.6001–

6, Notice by District Director requiring 

returns, statements, or the keeping of 

records. 

DATES: Written comments should be 

received on or before May 29, 2007 to 

be assured of consideration. 

ADDRESSES: Direct all written comments 

to Glenn P. Kirkland, Internal Revenue 

Service, room 6516, 1111 Constitution 

Avenue, NW., Washington, DC 20224. 

FOR FURTHER INFORMATION CONTACT: 

Requests for additional information or 

copies of regulation sections should be 

directed to R. Joseph Durbala at Internal 

Revenue Service, room 6516, 1111 

Constitution Avenue, NW., Washington, 

DC 20224, or at (202) 622–3634, or 

through the internet at 

RJoseph.Durbala@irs.gov. 

SUPPLEMENTARY INFORMATION: 

Title: 26 CFR 31.6001–1, Records in 

general; 26 CFR 31.6001–2, Additional 

Records under FICA; 26 CFR 31.6001–

3, Additional records under Railroad 

Retirement Tax Act; 26 CFR 31.6001–5, 

Additional records in connection with 

collection of income tax at source on 

wages; 26 CFR 31.6001–6, Notice by 

District Director requiring returns, 

statements, or the keeping of records. 

OMB Number: 1545–0798. 

Abstract: Internal Revenue Code 

section 6001 requires, in part, that every 

person liable for tax, or for the 

collection of that tax must keep such 

records and comply with such rules and 

regulations as the Secretary may from 

time to time prescribe. The 

recordkeeping requirements under 26 

CRF 31.6001 have special application to 

employment taxes (and to employers) 

and are needed to ensure proper 

compliance with the Code. Upon 

examination, the records are needed by 

the taxpayer to establish the 

employment tax liability claimed on any 

tax return. 

Current Actions: There is no change to 

these existing regulations. 

Type of Review: Extension of a 

currently approved collection. 

Affected Public: Individuals or 

households, business or other for-profit 

organizations, not-for-profit institutions, 

farms, and Federal, state, local or tribal 

governments. 

Estimated Number of Recordkeepers: 

5,676,263. 

Estimated Time per Recordkeeper: 5 

hours, 20 minutes. 

Estimated Total Annual 

Recordkeeping Hours: 30,273,950. 

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: March 22, 2007. 

Glenn P. Kirkland, 

IRS Reports Clearance Officer. 

[FR Doc. E7–5839 Filed 3–29–07; 8:45 am] 

BILLING CODE 4830–01–P 

DEPARTMENT OF THE TREASURY 

Internal Revenue Service 

[PS–73–89] 

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, PS–73–89 (T.D. 

8370), Excise Tax on Chemicals That 

Deplete the Ozone Layer and on 

Products Containing Such Chemicals 

(§§ 52.4682–1(b), 52.4682–2(b), 

52,4682–2(d), 52.4682–3(c), 52.4682–

3(g), and 52.4682–4(f)). 

DATES: Written comments should be 

received on or before May 29, 2007 to 

be assured of consideration. 

ADDRESSES: Direct all written comments 

to Glenn P. Kirkland, Internal Revenue 

Service, room 6516, 1111 Constitution 

Avenue, NW., Washington, DC 20224. 

FOR FURTHER INFORMATION CONTACT: 

Requests for additional information or 

copies of the regulations should be 

directed to R. Joseph Durbala at Internal 

Revenue Service, room 6516, 1111 

Constitution Avenue, NW., Washington, 

DC 20224, or at (202)622–3634, or 

through the internet at 

RJoseph.Durbala@irs.gov. 

SUPPLEMENTARY INFORMATION: 

Title: Excise Tax on Chemicals That 

Deplete the Ozone Layer and on 

Products Containing Such Chemicals. 

OMB Number: 1545–1153. 

Regulation Project Number: PS–73–

89. 

Abstract: This regulation imposes 

reporting and recordkeeping 

requirements necessary to implement 

Internal Revenue Code sections 4681 

and 4682 relating to the tax on 

chemicals that deplete the ozone layer 


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