45476 Federal Register / Vol. 62, No. 166 / Wednesday, August 27, 1997 / Notices

By the Board, David M. Konschnik,

Director, Office of Proceedings.

Vernon A. Williams,

Secretary.

[FR Doc. 97–22812 Filed 8–26–97; 8:45 am]

BILLING CODE 4915–00–P

DEPARTMENT OF THE TREASURY

Submission for OMB Review;

Comment Request

August 15, 1997.

The Department of Treasury has

submitted the following public

information collection requirement(s) to

OMB for review and clearance under the

Paperwork Reduction Act of 1995, Pub.

L. 104–13. Copies of the submission(s)

may be obtained by calling the Treasury

Bureau Clearance Officer listed.

Comments regarding this information

collection should be addressed to the

OMB reviewer listed and to the

Treasury Department Clearance Officer,

Department of the Treasury, Room 2110,

1425 New York Avenue, NW.,

Washington, DC 20220.

Special Request

In order to begin the survey described

below during October-November 1997,

the Department of the Treasury is

requesting that the Office of

Management and Budget (OMB) review

and approve this information collection

by August 27, 1997. To obtain a copy of

this study, please contact the Internal

Revenue Service Clearance Officer at the

address listed below.

Internal Revenue Service (IRS)

OMB Number: 1545–1349.

Project Number: SOI–32.

Type of Review: Revision.

Title: 1997 Third Quarter Form 941

TeleFile System Customer Satisfaction

Survey.

Description: The 941 TeleFile system

will be pilot tested at the Tennessee

Computing Center during OctoberNovember 1997. During the test, a

selected group of businesses filing their

third quarter Federal tax return (Form

941) will be invited to use the 941

TeleFile system. The 941 TeleFile

automated customer satisfaction survey

is part of the 941 TeleFile Quality

Measurement Plan and is designed as

one means of evaluating the

effectiveness of the TeleFile system. The

survey requests information about

satisfaction and whether the business

filer would be willing to use the

TeleFile system again. Data collected

during the surveys will be kept

confidential and will only be used to

make recommendations and

improvements to the 941 TeleFile

system.

Respondents: Business or other forprofit.

Estimated Number of Respondents:

2,125.

Estimated Burden Hours Per

Response: 1 minute.

Frequency of Response: Quarterly.

Estimated Total Reporting Burden: 36

hours.

Clearance Officer: Garrick Shear (202)

622–3869, Internal Revenue Service,

Room 5571, 1111 Constitution Avenue,

N.W., Washington, DC 20224.

OMB Reviewer: Alexander T. Hunt,

(202) 395–7860, Office of Management

and Budget, Room 10226, New

Executive Office Building, Washington,

DC 20503.

Dale A. Morgan,

Departmental Reports Management Officer.

[FR Doc. 97–22833 Filed 8–26–97; 8:45 am]

BILLING CODE 4830–01–P

DEPARTMENT OF THE TREASURY

Fiscal Service

Financial Management Service;

Proposed Collection of Information:

Claim Against the United States for the

Proceeds of a Government Check

AGENCY: Financial Management Service,

Fiscal Service, Treasury.

ACTION: Notice and request for

comments.

SUMMARY: The Financial Management

Service, 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 a

continuing information collection. By

this notice, the Financial Management

Service solicits comments concerning

the form ‘‘Claims Against the United

States for the Proceeds of a Government

Check.’’

DATES: Written comments should be

received on or before October 27, 1997.

ADDRESSES: Direct all written comments

to Financial Management Service, 3361–

L 75th Avenue, Landover, Maryland

20785.

FOR FURTHER INFORMATION CONTACT:

Requests for additional information or

copies of the form(s) and instructions

should be directed to the Financial

Processing Division, 3700 East-West

Highway, Hyattsville, Maryland 20782,

(202) 874–8445.

SUPPLEMENTARY INFORMATION: Pursuant

to the Paperwork Reduction Act of 1995,

(44 U.S.C. 3506(c)(2)(A)), the Financial

Management Service solicits comments

on the collection of information

described below.

Title: Claim Against the U.S. for the

Proceeds of a Government Check.

OMB Number: 1510–0019.

Form Number: FMS 1133.

Abstract: This form is used to collect

information needed to process an

individual’s claim for non-receipt of

proceeds from a government check.

Once the information is analyzed a

determination is made and a

recommendation is submitted to the

program agency to either settle or deny

the claim.

Current Actions: Extension of

currently approved collection.

Type of Review: Regular.

Affected Public: Individuals or

households.

Estimated Number of Respondents:

120,192.

Estimated Time Per Respondent: 10

minutes.

Estimated Total Annual Burden

Hours: 20,072.

Comments: Comments submitted in

response to this notice will be

summarized and/or included in the

request for Office of Management and

Budget 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.

Dated: August 21, 1997.

Mitchell A. Levine,

Assistant Commissioner.

[FR Doc. 97–22729 Filed 8–26–97; 8:45 am]

BILLING CODE 4810–35–M

DEPARTMENT OF THE TREASURY

Internal Revenue Service

[Delegation Order No. 97 (Rev. 34)]

Delegation of Authority

AGENCY: Internal Revenue Service (IRS),

Treasury.
Federal Register / Vol. 62, No. 166 / Wednesday, August 27, 1997 / Notices 45477

ACTION: Delegation of Authority.

SUMMARY: The authority delegated by

the Commissioner of Internal Revenue

to the Assistant Commissioner

(Employee Plans and Exempt

Organizations), to enter into and

approve certain closing agreements, may

be redelegated to special assistants and

division directors reporting directly to

the Assistant Commissioner (Employee

Plans and Exempt Organizations). The

text of the delegation order appears

below.

EFFECTIVE DATE: August 18, 1997.

FOR FURTHER INFORMATION CONTACT: John

H. Turner, CP:E:EP:P:2, Room 6702,

1111 Constitution Avenue, NW.,

Washington, DC 20224, (202) 622–6214

(not a toll-free number).

Delegation Order No. 97 (Rev. 34)

Effective: August 18, 1997

Closing Agreements Concerning Internal

Revenue Tax Liability (Supplemented

by Delegation Orders No. 236, 245, 247

and 248)

1. Authority: To enter into and

approve a written agreement with any

person relating to the internal revenue

tax liability of such person (or of the

person or estate for whom he or she

acts) in respect to any prospective

transactions or completed transactions if

the request to the Chief Counsel for

determination or ruling was made

before any affected returns have been

filed. This does not include the

authority to set aside any closing

agreement.

Delegated to: The Chief Counsel in

cases under his/her jurisdiction.

Redelegation: This authority may be

redelegated no lower than the Deputy

Associate Chief Counsels for cases

under their respective jurisdictions and

to the Assistant Chief Counsels for cases

under their respective jurisdictions that

do not involve precedent issues.

2. Authority: To enter into and

approve a written agreement with any

person relating to the internal revenue

tax liability of such person (or of the

person or estate for whom he or she

acts) for a taxable period or periods

ended prior to the date of agreement and

related specific items affecting other

taxable periods. This does not include

the authority to set aside any closing

agreement.

Delegated to: The Associate Chief

Counsels and the Assistant

Commissioners (Examination) and

(International) for matters under their

respective jurisdictions.

Redelegation: The authority delegated

to the Associate Chief Counsels may be

redelegated, by the Deputy Chief

Counsel, to the Deputy Associate Chief

Counsels. The authority delegated to the

Assistant Commissioners (Examination)

and (International) may be redelegated,

respectively, to the Deputy Assistant

Commissioners (Examination) and

(International).

3. Authority: To enter into and

approve a written agreement with any

person relating to the internal revenue

tax liability of such person (or of the

person or estate for whom he or she

acts) with respect to the performance of

his or her functions as the competent

authority under the tax conventions of

the United States. This does not include

the authority to set aside any closing

agreement.

Delegated to: The Assistant

Commissioner (International).

Redelegation: This authority may be

redelegated to the Deputy Assistant

Commissioner (International).

4. Authority: To enter into and

approve a written agreement with any

person relating to the internal revenue

tax liability of such person (or of the

person or estate for whom he or she

acts). This does not include the

authority to set aside any closing

agreement.

Delegated to: The Assistant

Commissioner (Employee Plans and

Exempt Organizations) in cases under

his or her jurisdiction.

Redelegation: This authority may be

redelegated to special assistants and

division directors reporting directly to

the assistant commissioner.

5. Authority: To enter into and

approve a written agreement with any

person relating to the internal revenue

tax liability of such person (or of the

person or estate for whom he or she

acts), for a taxable period or periods

ended prior to the date of the agreement

and related specific items affecting other

taxable periods. This does not include

the authority to set aside any closing

agreement.

Delegated to: In cases under their

jurisdiction (but excluding cases

docketed before the United States Tax

Court), the Assistant Commissioner

(International); regional commissioners;

regional counsel; regional chief

compliance officers; service center

directors; district directors; regional

directors of appeals; assistant regional

directors of appeals; chiefs and associate

chiefs of appeals offices; and appeals

team chiefs with respect to their team

cases.

Redelegation: 1. Service center

directors and the Director, Austin

Compliance Center, may redelegate this

authority no lower than the Chief,

Examination Support Unit, with respect

to agreements concerning the

administrative disposition of certain tax

shelter cases, and no lower than the

Chief, Windfall Profit Tax Staff, Austin

Service Center or Austin Compliance

Center, with respect to entering into and

approving a written agreement with the

Tax Matters Partner/Person (TMP) and

one or more partners or shareholders

with respect to whether the partnership

or S corporation, acting through its

TMP, is duly authorized to act on behalf

of the partners or shareholders in the

determination of partnership or S

corporation items for purposes of the tax

imposed by Chapter 45, and for

purposes of assessment and collection

of the windfall profit tax for such

partnership or S corporation taxable

year.

2. The Assistant Commissioner

(International) and district directors

may redelegate this authority no lower

than the Chief, Quality Review Staff/

Section with respect to all matters, and

not below the Chief, Examination

Support Staff/Section, or Chief,

Planning and Special Programs Branch/

Section, with respect to agreements

concerning the administrative

disposition of certain tax shelter cases,

or Chief, Special Procedures function,

with respect to the waiver of right to

claim refunds for those responsible

officers who pay the corporate liability

in lieu of a trust fund recovery penalty

assessment under IRC 6672.

6. Authority: In cases under their

jurisdiction docketed in the United

States Tax Court and in other Tax Court

cases upon the request of Chief Counsel

or his/her delegate, to enter into and

approve a written agreement with any

person relating to the internal revenue

tax liability of such person (or of the

person or estate for whom he or she

acts), but only in respect to related

specific items affecting other taxable

periods. This does not include the

authority to set aside any closing

agreement.

Delegated to: The associate chief

counsels; the Assistant Commissioners

(Employee Plans and Exempt

Organizations) and (International);

regional commissioners; regional

counsel; regional directors of appeals;

assistant regional directors of appeals;

chiefs and associate chiefs of appeals

offices; and appeals team chiefs with

respect to their team cases.

Redelegation: This authority may not

be redelegated.

7. Authority: In cases under the

jurisdiction of the Assistant

Commissioner (International), to enter

into and approve a written agreement

with any person relating to the internal

revenue tax liability of such person (or

of the person or estate for whom he/she
45478 Federal Register / Vol. 62, No. 166 / Wednesday, August 27, 1997 / Notices

acts), and to provide for the mitigation

of economic double taxation under

section 3 of Revenue Procedure 64–54,

1964–2 C.B. 1008, under Revenue

Procedure 72–22, 1972–1 C.B. 747, and

under Revenue Procedure 69–13, 1969–

1 C.B. 402, and to enter into and

approve a written agreement providing

the treatment available under Revenue

Procedure 65–17, 1965–1 C.B. 833. This

does not include the authority to set

aside any closing agreement.

Delegated to: Assistant Commissioner

(International).

Redelegation: This authority may not

be redelegated.

Sources of Authority: 26 CFR

301.7121–1(a); Treasury Order No. 150–

07; Treasury Order No. 150–09; and

Treasury Order No. 150–17, subject to

the transfer of authority covered in

Treasury Order No. 120–01, as modified

by Treasury Order No. 150–27, as

revised.

To the extent that the authority

previously exercised consistent with

this order may require ratification, it is

hereby approved and ratified.

This order supersedes Delegation

Order No. 97 (Rev. 33), which was

effective March 15, 1996.

Dated: August 18, 1997.

Approved:

Michael P. Dolan,

Deputy Commissioner.

[FR Doc. 97–22693 Filed 8–26–97; 8:45 am]

BILLING CODE 4830–01–P

DEPARTMENT OF VETERANS

AFFAIRS

[OMB Control No. 2900–0112]

Agency Information Collection

Activities Under OMB Review

AGENCY: Veterans Benefits

Administration, Department of Veterans

Affairs.

ACTION: Notice.

SUMMARY: In compliance with the

Paperwork Reduction Act (PRA) of 1995

(44 U.S.C., 3501 et seq.), this notice

announces that the Veterans Benefits

Administration (VBA), Department of

Veterans Affairs, has submitted the

collection of information abstracted

below to the Office of Management and

Budget (OMB) for review and comment.

The PRA submission describes the

nature of the information collection and

its expected cost and burden; it includes

the actual data collection instrument.

DATES: Comments must be submitted on

or before September 26, 1997.

FOR FURTHER INFORMATION OR A COPY OF

THE SUBMISSION CONTACT: Ron Taylor,

Information Management Service

(045A4), Department of Veterans

Affairs, 810 Vermont Avenue, NW,

Washington, DC 20420, (202) 273–8015

or FAX (202) 273–5981. Please refer to

‘‘OMB Control No. 2900–0112.’’

SUPPLEMENTARY INFORMATION:

Title and Form Number: Statement of

Holder or Servicer of Veteran’s Loan,

Form Letter 26–559.

OMB Control Number: 2900–0112.

Type of Review: Reinstatement,

without change, of a previously

approved collection for which approval

has expired.

Abstract: Veteran-borrowers may sell

their home subject to the existing VAguaranteed mortgage lien without the

prior approval of the VA if the

commitment for the loan was made

prior to March 1, 1988. However, if they

wish to be released from personal

liability to the Government in the event

of a subsequent default by a transferee,

the VA must determine, pursuant to 38

U.S.C. 3713(a), that: (1) The loan

payments are current; (2) the transferee

will assume the veteran’s legal liabilities

in connection with the loan; and (3) the

purchaser qualifies from a credit

standpoint. Also, veteran-borrowers

may sell their home to veterantransferees in accordance with 38 U.S.C.

3702(b)(2). However, eligible transferees

must meet all the requirements of 38

U.S.C. 3713(a) in addition to having

sufficient available loan guaranty

entitlement to replace the amount of

entitlement used by the seller in

obtaining the original loan.

In performing the credit underwriting

functions associated with processing a

veteran’s request for release from

liability and/or substitution of

entitlement, loan specialists at VA field

stations must collect and verify

information from the current holder or

servicer of the loan. Form Letter 26–559

collects information on the mortgage

loan amount, payment terms, taxes,

insurance and liens which are used to

compute the total monthly mortgage

cost to the borrower.

An agency may not conduct or

sponsor, and a person is not required to

respond to a collection of information

unless it displays a currently valid OMB

control number. The Federal Register

Notice with a 60-day comment period

soliciting comments on this collection

of information was published on May

27, 1997 at page 28755–28756.

Affected Public: Business or other forprofit—Individuals or households.

Estimated Annual Burden: 1,167

hours.

Estimated Average Burden Per

Respondent: 10 minutes.

Frequency of Response: One-time.

Estimated Number of Respondents:

7,000.

Send comments and

recommendations concerning any

aspect of the information collection to

VA’s OMB Desk Officer, Allison Eydt,

OMB Human Resources and Housing

Branch, New Executive Office Building,

Room 10235, Washington, DC 20503

(202) 395–4650. Please refer to ‘‘OMB

Control No. 2900–0112’’ in any

correspondence.

Dated: July 29, 1997.

By direction of the Secretary.

Donald L. Neilson,

Director, Information Management Service.

[FR Doc. 97–22715 Filed 8–26–97; 8:45 am]

BILLING CODE 8320–01–P

DEPARTMENT OF VETERANS

AFFAIRS

[OMB Control No. 2900–0113]

Agency Information Collection

Activities Under OMB Review

AGENCY: Veterans Benefits

Administration, Department of Veterans

Affairs

ACTION: Notice.

SUMMARY: In compliance with the

Paperwork Reduction Act (PRA) of 1995

(44 U.S.C., 3501 et seq.), this notice

announces that the Veterans Benefits

Administration (VBA), Department of

Veterans Affairs, has submitted the

collection of information abstracted

below to the Office of Management and

Budget (OMB) for review and comment.

The PRA submission describes the

nature of the information collection and

its expected cost and burden; it includes

the actual data collection instrument.

DATES: Comments must be submitted on

or before September 26, 1997.

FOR FURTHER INFORMATION OR A COPY OF

THE SUBMISSION CONTACT: Ron Taylor,

Information Management Service

(045A4), Department of Veterans

Affairs, 810 Vermont Avenue, NW,

Washington, DC 20420, (202) 273–8015

or FAX (202) 273–5981. Please refer to

‘‘OMB Control No. 2900–0113.’’

SUPPLEMENTARY INFORMATION:

Title and Form Number: Application

for Fee Personnel Designation, VA Form

26–6681.

OMB Control Number: 2900–0113.

Type of Review: Extension of a

currently approved collection.

Abstract: The form solicits

information on the fee personnel

applicant’s background and experience

in the real estate valuation field. VA