Federal Register / Vol. 72, No. 90 / Thursday, May 10, 2007 / Notices 26685 

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 

W–8BEN, Certificate of Foreign Status of 

Beneficial Owner for United States Tax 

Withholding, Form W–8ECI, Certificate 

of Foreign Person’s Claim for Exemption 

From Withholding on Income 

Effectively Connected With the Conduct 

of a Trade or Business in the United 

States, Form W–8EXP, Certificate of 

Foreign Government or Other Foreign 

Organization for United States Tax 

Withholding, and Form W–8IMY, 

Certificate of Foreign Intermediary, 

Foreign Flow-Through Entity, or Certain 

U.S. Branches for United States Tax 

Withholding. 

DATES: Written comments should be 

received on or before July 9, 2007 to be 

assured of consideration. 

ADDRESSES: Direct all written comments 

to Glenn Kirkland, Internal Revenue 

Service, room 6512, 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 at 

Internal Revenue Service, room 6512, 

1111 Constitution Avenue, NW., 

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

3179, or through the Internet at 

(Larnice.Mack@irs.gov). 

SUPPLEMENTARY INFORMATION: 

Title: Form W–8BEN, Certificate of 

Foreign Status of Beneficial Owner for 

United States Tax Withholding, Form 

W–8ECI, Certificate of Foreign Person’s 

Claim for Exemption From Withholding 

on Income Effectively Connected With 

the Conduct of a Trade or Business in 

the United States, Form W–8EXP, 

Certificate of Foreign Government or 

Other Foreign Organization for United 

States Tax Withholding, and Form W–

8IMY, Certificate of Foreign 

Intermediary, Foreign Flow-Through 

Entity, or Certain U.S. Branches for 

United States Tax Withholding. 

OMB Number: 1545–1621. 

Form Number: W–8BEN, W–ECI, W–

8EXP, and W–8IMY. 

Abstract: Form W–8BEN is used for 

certain types of income to establish that 

the person is a foreign person, is the 

beneficial owner of the income for 

which Form W–8BEN is being provided 

and, if applicable, to claim a reduced 

rate of, or exemption from, withholding 

as a resident of a foreign country with 

which the United States has an income 

tax treaty. Form W–8ECI is used to 

establish that the person is a foreign 

person, is the beneficial owner of the 

income for which Form W–8ECI is being 

provided, and to claim that the income 

is effectively connected with the 

conduct of a trade or business within 

the United States. Form W–8EXP is 

used by a foreign government, 

international organization, foreign 

central bank of issue, foreign tax-exempt 

organization, or foreign private 

foundation. The form is used by such 

persons to establish foreign status, to 

claim that the person is the beneficial 

owner of the income for which Form 

W–8EXP is given and, if applicable, to 

claim a reduced rate of, or exemption 

from, withholding. Form W–8IMY is 

provided to a withholding agent or 

payer by a foreign intermediary, foreign 

partnership, and certain U.S. branches 

to make representations regarding the 

status of beneficial owners or to 

transmit appropriate documentation to 

the withholding agent. 

Current Actions: There are no changes 

being made to the forms at this time. 

Type of Review: Extension of a 

currently approved collection. 

Affected Public: Individuals, business 

or other for-profit organizations, and 

not-for-profit institutions. 

Estimated Number of Respondents: 

Form W–8BEN—3,000,000; Form W–

8ECI—180,000; Form W–8EXP—240; 

Form W–8IMY—400. 

Estimated Time per Respondent: 

Form W–8BEN—13 hr., 47 min.; Form 

W–8ECI—10 hr., 33 min.; Form W–

8EXP—18 hr., 28 min.; Form W–8IMY—

16 hr., 46 min. 

Estimated Total Annual Burden 

Hours: Form W–8BEN—41,370,000; 

Form W–8ECI—1,899,000; Form W–

8EXP—4,431; Form W–8IMY—6,704. 

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 1, 2007. 

Glenn Kirkland, 

IRS Reports Clearance Officer. 

[FR Doc. E7–8918 Filed 5–9–07; 8:45 am] 

BILLING CODE 4830–01–P 

DEPARTMENT OF THE TREASURY 

Internal Revenue Service 

Proposed Collection; Comment 

Request for Form 6627 

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 

6627, Environmental Taxes. 

DATES: Written comments should be 

received on or before July 9, 2007 to be 

assured of consideration. 

ADDRESSES: Direct all written comments 

to Glenn Kirkland, Internal Revenue 

Service, room 6512, 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 at 

Internal Revenue Service, room 6512, 

1111 Constitution Avenue, NW., 

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

3179, or through the Internet at 

(Larnice.Mack@irs.gov). 

SUPPLEMENTARY INFORMATION: 

Title: Environmental Taxes. 

OMB Number: 1545–0245. 

Form Number: 6627. 


pwalker on PROD1PC71 with NOTICES
26686 Federal Register / Vol. 72, No. 90 / Thursday, May 10, 2007 / Notices 

Abstract: Internal Revenue Code 

sections 4681 and 4682 impose a tax on 

ozone-depleting chemicals (ODCs) and 

on imported products containing ODCs. 

Form 6627 is used to compute the 

environmental tax on ODCs and on 

imported products that use ODCs as 

materials in the manufacture or 

production of the product. It is also 

used to compute the floor stocks tax on 

ODCs. 

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 individuals. 

Estimated Number of Respondents: 

2,894. 

Estimated Time per Respondent: 2 

hours; 25 minutes. 

Estimated Total Annual Burden 

Hours: 6,971. 

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 2, 2007. 

Glenn Kirkland, 

IRS Reports Clearance Officer. 

[FR Doc. E7–8919 Filed 5–9–07; 8:45 am] 

BILLING CODE 4830–01–P 

DEPARTMENT OF THE TREASURY 

Internal Revenue Service 

Proposed Collection; Comment 

Request for Revenue Procedure 2004–

35 

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 2004–35, Late 

Spousal S Corp Consents in Community 

Property States. 

DATES: Written comments should be 

received on or before July 9, 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: Late Spousal S Corp Consents in 

Community Property States. 

OMB Number: 1545–1886. 

Revenue Procedure Number: Revenue 

Procedure 2004–35. 

Abstract: Revenue Procedure 2004–35 

allows for the filing of certain late 

shareholder consents to be an S 

Corporation with the IRS Service 

Center. 

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: Business or other forprofit organizations. 

Estimated Number of Respondents: 

500. 

Estimated Annual Average Time per 

Respondent: 1 hour. 

Estimated Total Annual Hours: 500. 

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 2, 2007. 

Glenn P. Kirkland, 

IRS Reports Clearance Officer. 

[FR Doc. E7–8920 Filed 5–9–07; 8:45 am] 

BILLING CODE 4830–01–P 

DEPARTMENT OF THE TREASURY 

Internal Revenue Service 

Proposed Collection; Comment 

Request for Notice 89–102 

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. 


pwalker on PROD1PC71 with NOTICES