2924 Federal Register / Vol. 72, No. 14 / Tuesday, January 23, 2007 / Notices 

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, REG–104691–

97 (TD 8910), Electronic Tip Reports 

(§§ 31.6053–1 and 31.6053–4). 

DATES: Written comments should be 

received on or before March 26, 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 regulation should be 

directed to Carolyn N. Brown at Internal 

Revenue Service, Room 6516, 1111 

Constitution Avenue, NW., Washington, 

DC 20224, or at (202) 622–6688, or 

through the internet at 

Carolyn.N.Brown@irs.gov. 

SUPPLEMENTARY INFORMATION:

Title: Electronic Tip Reports. 

OMB Number: 1545–1603. 

Regulation Project Number: REG–

104691–97. 

Abstract: The regulations provide 

rules authorizing employers to establish 

electronic systems for use by their 

tipped employees in reporting tips to 

their employer. The information will be 

used by employers to determine the 

amount of income tax and FICA tax to 

withhold from the tipped employee’s 

wages. 

Current Actions: There are no changes 

being made to this existing regulation. 

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: 

300,000. 

Estimated Time per Respondent: 2 

hours. 

Estimated Total Annual Burden 

Hours: 600,000. 

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 12, 2007. 

Glenn P. Kirkland, 

IRS Reports Clearance Officer. 

[FR Doc. E7–854 Filed 1–22–07; 8:45 am] 

BILLING CODE 4830–01–P 

DEPARTMENT OF THE TREASURY 

Internal Revenue Service 

[EG–109704–97] 

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, REG–

109704–97 (TD 8471), HIPAA Mental 

Health Parity Act (§ 54.9812). 

DATES: Written comments should be 

received on or before March 26, 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 Carolyn N. Brown at Internal 

Revenue Service, Room 6516, 1111 

Constitution Avenue, NW., Washington, 

DC 20224, or at (202) 622–6688, or 

through the internet at 

Carolyn.N.Brown@irs.gov. 

SUPPLEMENTARY INFORMATION:

Title: HIPPAA Mental Health Parity 

Act. 

OMB Number: 1545–1577. 

Regulation Project Number: Reg–

109704–97. 

Abstract: The regulations provide 

guidance for group health plans with 

mental health benefits about 

requirements relating to parity in the 

dollar limits imposed on mental health 

benefits and medical/surgical benefits. 

Current Actions: There are no changes 

being made to these existing regulations. 

Type of Review: Extension of a 

currently approved collection. 

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

governments, and not-for-profit 

institutions. 

Estimated Number of Respondents: 

7,053. 

Estimated Time per Respondent: 28 

min. 

Estimated Total Annual Burden 

Hours: 3,280. 

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 

mstockstill on PROD1PC70 with NOTICES

Federal Register / Vol. 72, No. 14 / Tuesday, January 23, 2007 / Notices 2925 

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, 2007. 

Glenn P. Kirkland, 

IRS Reports Clearance Officer. 

[FR Doc. E7–855 Filed 1–22–07; 8:45 am] 

BILLING CODE 4830–01–P 

DEPARTMENT OF THE TREASURY 

Internal Revenue Service 

Proposed Collection; Comment 

Request for Form 8875 

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 

8875, Taxable REIT Subsidiary Election. 

DATES: Written comments should be 

received on or before March 26, 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 form and instructions 

should be directed to Carolyn N. Brown, 

at (202) 622–6688, or at Internal 

Revenue Service, Room 6516, 1111 

Constitution Avenue, NW., Washington, 

DC 20224, or through the internet, at 

Carolyn.N.Brown@irs.gov. 

SUPPLEMENTARY INFORMATION: 

Title: Taxable REIT Subsidiary 

Election. 

OMB Number: 1545–1721. 

Form Number: 8875. 

Abstract: A corporation and a REIT 

use Form 8875 to jointly elect to have 

the corporation treated as a taxable REIT 

subsidiary as provided in section 856(l). 

Current Actions: There are no changes 

being made to the form at this time. 

Affected Public: Business or other forprofit organizations. 

Estimated Number of Respondents: 

1,000. 

Estimated Time per Respondent: 7 hr., 

40 min. 

Estimated Total Annual Burden 

Hours: 7,660. 

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 12, 2007. 

Glenn P. Kirkland, 

IRS Reports Clearance Officer. 

[FR Doc. E7–856 Filed 1–22–07; 8:45 am] 

BILLING CODE 4830–01–P 

DEPARTMENT OF THE TREASURY 

Internal Revenue Service 

Proposed Collection; Comment 

Request for Revenue Procedure 2004–

18 

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 

Revenue Procedure 2004–18, Average 

Area Purchase Price Safe Harbors and 

Nationwide Purchase Prices under 

section 143. 

DATES: Written comments should be 

received on or before March 26, 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 revenue procedure should 

be directed to Carolyn N. Brown at 

Internal Revenue Service, Room 6516, 

1111 Constitution Avenue, NW., 

Washington, DC 20224, or at (202) 622–

6688, or through the internet at 

Carolyn.N.Brown@irs.gov. 

SUPPLEMENTARY INFORMATION: 

Title: Average Area Purchase Price 

Safe Harbors and Nationwide Purchase 

Prices under section 143. 

OMB Number: 1545–1877. 

Revenue Procedure Number: Revenue 

Procedure 2004–18. 

Abstract: Revenue Procedure 2004–18 

provides issuers of qualified mortgage 

bonds, as defined in section 143(a) of 

the Internal Revenue Code, and issuers 

of mortgage credit certificates, as 

defined in section 25(c), with (1) 

nationwide average purchase prices for 

residences located in the United States, 

and (2) average area purchase price safe 

harbors for residences located in 

statistical areas in each state, the District 

of Columbia, Puerto Rico, the Northern 

Mariana Islands, American Samoa, the 

Virgin Islands, and Guam. 

Current Actions: There are no changes 

being made to the revenue procedure at 

this time. 

Type of Review: Extension of a 

currently approved collection. 

Affected Public: State, local and tribal 

governments. 

Estimated Number of recordkeepers: 

60. 

Estimated Time Per recordkeeper: 15 

minutes. 

Estimated Total Annual Burden 

Hours: 15. 

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 

mstockstill on PROD1PC70 with NOTICES