Federal Register / Vol. 73, No. 90 / Thursday, May 8, 2008 / Notices 26189 

subchapter S trust (QSST) to an ESBT 

and the conversion of an ESBT to a 

QSST. The regulations allow certain S 

corporations to reinstate their previous 

taxable year that was terminated under 

§ 1.444–2T by filing Form 8716. 

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. 

Estimated Number of Respondents: 

7,500. 

Estimated Time per Respondent: 1 

hour. 

Estimated Total Annual Burden 

Hours: 7,500. 

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 startup 

costs and costs of operation, 

maintenance, and purchase of services 

to provide information. 

Approved: April 23, 2008. 

R. Joseph Durbala, 

IRS Reports Clearance Officer. 

[FR Doc. E8–10189 Filed 5–7–08; 8:45 am] 

BILLING CODE 4830–01–P 

DEPARTMENT OF THE TREASURY 

Internal Revenue Service 

[REG–242282–97] 

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 final regulation, REG–242282–

97 (TD 8734), General Revision of 

Regulations Relating to Withholding of 

Tax on Certain U.S. Source Income Paid 

to Foreign Persons and Related 

Collection, Refunds and Credits; 

Revision of Information Reporting and 

Backup Withholding Regulations; and 

Removal of Regulations Under Part 35a 

and of Certain Regulations Under 

Income Tax Treaties (1.1441–1(e), 

1.1441–4(a)(2), 1.1441–4(b)(1) and (2), 

1.1441–4(c), (d), and (e), 1.1441–

5(b)(2)(ii), 1.1441–5(c)(1), 1.1441–6(b) 

and (c), 1.1441–8(b), 1.1441–9(b), 

1.1461–1(b) and (c), 301.6114–1, 

301.6402–3(e), and 31.3401(a)(6)–1(e)). 

DATES: Written comments should be 

received on or before July 7, 2008 to be 

assured of consideration. 

ADDRESSES: Direct all written comments 

to R. Joseph Durbala, Internal Revenue 

Service, Room 6129, 1111 Constitution 

Avenue, NW., Washington, DC 20224. 

FOR FURTHER INFORMATION CONTACT: 

Requests for additional information or 

copies of the regulation should be 

directed to Allan Hopkins, at (202) 622–

6665, or at Internal Revenue Service, 

Room 6129, 1111 Constitution Avenue, 

NW., Washington, DC 20224, or through 

the Internet, at 

Allan.M.Hopkins@irs.gov. 

SUPPLEMENTARY INFORMATION: 

Title: General Revision of Regulations 

Relating to Withholding of Tax on 

Certain U.S. Source Income Paid to 

Foreign Persons and Related Collection, 

Refunds and Credits; Revision of 

Information Reporting and Backup 

Withholding Regulations; and Removal 

of Regulations Under Part 35a and of 

Certain Regulations Under Income Tax 

Treaties. 

OMB Number: 1545–1484. 

Regulation Project Number: REG–

242282–97 (formerly INTL–62–90; 

INTL–32–93; INTL–52–86; INTL–52–

94). 

Abstract: This regulation prescribes 

collections of information for foreign 

persons that received payments subject 

to withholding under sections 1441, 

1442, 1443, or 6114 of the Internal 

Revenue Code. This information is used 

to claim foreign person status and, in 

appropriate cases, to claim residence in 

a country with which the United States 

has an income tax treaty in effect, so 

that withholding at a reduced rate of tax 

may be obtained at source. The 

regulation also prescribes collections of 

information for withholding agents. 

This information is used by withholding 

agents to report to the IRS income paid 

to a foreign person that is subject to 

withholding under Code sections 1441, 

1442, and 1443. The regulation also 

requires that a foreign taxpayer claiming 

a reduced amount of withholding tax 

under the provisions of an income tax 

treaty must disclose its reliance upon a 

treaty provision by filing Form 8833 

with its U.S. income tax return. 

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, individuals or 

households, not-for-profit institutions, 

farms, and Federal, state, local or tribal 

governments. 

The burden for the reporting 

requirements is reflected in the burden 

of Forms W–8BEN, W08ECI, W–8EXP, 

W–8IMY, 1042, 1042S, 8233, 8833, and 

the income tax return of a foreign 

person filed for purposes of claiming a 

refund of tax. 

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 

mstockstill on PROD1PC66 with NOTICES

26190 Federal Register / Vol. 73, No. 90 / Thursday, May 8, 2008 / Notices 

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: April 23, 2008. 

R. Joseph Durbala, 

IRS Reports Clearance Officer. 

[FR Doc. E8–10190 Filed 5–7–08; 8:45 am] 

BILLING CODE 4830–01–P 

DEPARTMENT OF THE TREASURY 

Internal Revenue Service 

IRS/VA FFRDC Co-Sponsorship 

AGENCY: Internal Revenue Service (IRS) 

Treasury, National Office Procurement. 

ACTION: Notice. 

SUMMARY: The Internal Revenue Service 

(IRS) and The Department of Veterans 

Affairs (VA) executed a Memorandum of 

Understanding (MOU) on February 7, 

2008 to designate VA as a Co-Sponsor 

of the Federally Funded Research and 

Development Center (FFRDC), titled The 

Center for Enterprise Modernization 

(CEM). CEM is operated by The MITRE 

Corporation (MITRE). IRS remains the 

primary sponsor of this enterprise 

systems engineering and integration 

FFRDC; VA is a Co-Sponsor. 

VA has determined that it requires an 

FFRDC mission partner to assist in the 

achievement of its strategic and 

business enterprise modernization goals 

and the IRS FFRDC meets this need. 

DATES: The Agency must receive 

comments on or before June 9, 2008. 

ADDRESSES: Comments may be 

submitted by one of the following 

methods: Mail to: 6009 Oxon Hill Road, 

Suite 500, Oxon Hill, MD, attn: Carol 

Gentry, subject: Co-Sponsor Comments, 

or e-mail to Carol.A.Gentry@irs.gov, 

subject: Co-Sponsor Comments. 

FOR FURTHER INFORMATION CONTACT: For 

further information contact Carol Gentry 

at Carol.A.Gentry@irs.gov. 

Carol A. Gentry, 

Contracting Officer, Internal Revenue Service. 

[FR Doc. E8–10188 Filed 5–7–08; 8:45 am] 

BILLING CODE 4830–01–P 

DEPARTMENT OF THE TREASURY 

Internal Revenue Service 

Quarterly Publication of Individuals, 

Who Have Chosen To Expatriate, as 

Required by Section 6039G 

AGENCY: Internal Revenue Service (IRS), 

Treasury. 

ACTION: Notice. 

SUMMARY: This notice is provided in 

accordance with IRC section 6039G, as 

amended, by the Health Insurance 

Portability and Accountability Act 

(HIPAA) of 1996. This listing contains 

the name of each individual losing their 

United States citizenship (within the 

meaning of section 877(a)) with respect 

to whom the Secretary received 

information during the quarter ending 

March 31, 2008. 

Last name First name Middle name/initials 

LEONTE ............................................................................... LUCIAN.

FERRARI .............................................................................. BRUNO ................................................................................ F 

LEONTE ............................................................................... MARIE.

KAFIE ................................................................................... CHRISTOPHER.

HARTWELL .......................................................................... CAROL ................................................................................. R 

HARTWELL .......................................................................... PETER ................................................................................. D 

KWAN ................................................................................... KENNETH ............................................................................ KWOK YUNG 

WONG .................................................................................. WING-WAH .......................................................................... MARY 

GARRY ................................................................................. NORENE.

YIN ....................................................................................... ALEC.

NISHIDA ............................................................................... HISAOKI.

LEE ....................................................................................... BRIAN .................................................................................. JUN-JAEH 

LEE ....................................................................................... BRIAN .................................................................................. JUN-JAEH 

ZENI ..................................................................................... VICTORIA ............................................................................ C 

LU ......................................................................................... CLARK ................................................................................. CHIA-CHUEH 

SOSKINE ............................................................................. MICHEL.

WU ....................................................................................... ALAN .................................................................................... KAN WING 

FAULK-ANTONAKIS ............................................................ E ........................................................................................... SASKIA 

SCHREY nee FRAZIER ....................................................... DAVID .................................................................................. NEIL 

GERRY ................................................................................. JAMES ................................................................................. T 

YEH ...................................................................................... CHIA LIN .............................................................................. CAROLYN 

HODGINS ............................................................................. JESSIE ................................................................................. ELEANOR 

SIE ........................................................................................ WINSTON.

LAM ...................................................................................... PETER ................................................................................. AR-FU 

TATEMATSU ........................................................................ KAORI.

GATTI ................................................................................... MARCEL .............................................................................. FOSTER 

WU ....................................................................................... ADRIAN ................................................................................ Y 

HO ........................................................................................ LUCIA ................................................................................... M 

NELSON ............................................................................... RENEE ................................................................................. C 

JENNINGS ........................................................................... ALICE ................................................................................... W 

HOLMES .............................................................................. PAMELA ............................................................................... EVANS 

FULLER ................................................................................ STEWART.

TANG ................................................................................... HING CHI ............................................................................. WILLIAM 

MADELEY ............................................................................ CAROL ................................................................................. A 

MCKERN .............................................................................. ROBERT .............................................................................. BRUCE 

CHRISTENSEN .................................................................... BARBARA ............................................................................ D. 

D’ARENBERG ...................................................................... PIERRE.

OHLSTEIN ........................................................................... ADAM ................................................................................... LEE 

mstockstill on PROD1PC66 with NOTICES