49296 Federal Register / Vol. 62, No. 182 / Friday, September 19, 1997 / Notices

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.

Internal Revenue Service (IRS)

OMB Number: 1545–0203.

Form Number: IRS Form 5329.

Type of Review: Revision.

Title: Additional Taxes Attributable to

Qualified Retirement Plans (Including

IRAs), Annuities, Modified Endowment

Contracts, and MSAs.

Description: This form is used to

compute and collect taxes related to

distribution from individual retirement

arrangements (IRAs) and other qualified

plans. These taxes are for excess

contributions to an IRA, premature

distributions from an IRA and other

qualified retirement plans, excess

accumulations in an IRA and excess

distributions from qualified retirement

plans. The data is used to help verify

that the correct amount of tax has been

paid.

Respondents: Individuals or

households.

Estimated Number of Respondents/

Recordkeepers: 1,000,000.

Estimated Burden Hours Per

Respondent/Recordkeeper:

Recordkeeping—40 minutes

Learning about the law or the form—22

minutes

Preparing the form—35 minutes

Copying, assembling, and sending the

form to the IRS—35 minutes

Frequency of Response: On occasion.

Estimated Total Reporting/

Recordkeeping Burden: 2,190,000 hours.

Clearance Officer: Garrick Shear (202)

622–3869, Internal Revenue Service,

Room 5571, 1111 Constitution Avenue,

NW, 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.

Lois K. Holland,

Departmental Reports Management Officer.

[FR Doc. 97–24961 Filed 9–18–97; 8:45 am]

BILLING CODE 4830–01–U

DEPARTMENT OF THE TREASURY

Customs Service

Change of Address for Office of

Regulations and Rulings

AGENCY: U.S. Customs Service,

Department of the Treasury.

ACTION: Notice of change of address.

SUMMARY: The Office of Regulations and

Rulings of the U.S. Customs Service is

relocating on or about September 26–29,

1997, to the Ronald Reagan Building

and International Trade Center at 1300

Pennsylvania Avenue, NW, Washington,

DC. Consequently, all correspondence

directed to the Office of Regulations and

Rulings, including ruling requests and

comments regarding pending Customs

regulatory proposals, should be sent to

the new address indicated below.

Further, anyone wishing to view

comments on regulatory projects will

need to come to the new address. The

phone numbers of the Office of

Regulations and Rulings will also

change. This document gives notice of

the new address and phone numbers.

FOR FURTHER INFORMATION CONTACT:

Joseph Clark, Regulations Branch, (202)

482–6970.

SUPPLEMENTARY INFORMATION:

Background

The Office of Regulations and Rulings

(OR&R) of the U.S. Customs Service is

relocating on or about September 26–29,

1997, to the the Ronald Reagan Building

and International Trade Center at 1300

Pennsylvania Avenue, NW. Anyone

wishing to submit comments on a

regulatory proposal or submit a ruling

request to the United States Customs

Service should address the

correspondence to: U.S. Customs

Service, Office of Regulations and

Rulings, 1300 Pennsylvania Avenue,

NW., Washington, DC 20229, with

either the Regulations Branch or other

appropriate branch name inserted into

the address.

Viewing Comments

As of September 29, 1997, anyone

wishing to view comments that were

addressed to the Regulations Branch of

Customs on a proposal published in the

Federal Register should come to the

address set forth in the preceding

paragraph. It is highly recommended

that, until all offices at Customs have

relocated, you call Joseph Clark at (202)

927–2340 before coming to schedule an

appointment to view the comments.

Phone Numbers

The phone numbers for the Office of

Regulations and Rulings as of

September 26, 1997 are as follows:

Assistant Commissioner, OR&R—927–

0760

Operational Oversight Division—927–

0760

International Agreements Staff—927–

2255

International Trade Compliance

Division—927–2244

Regulations Branch—927–2340

Penalties Branch—927–2344

Entry Procedures and Carriers Branch—

927–2320

Intellectual Property Rights Branch—

927–2330

Value Branch—927–2399

Disclosure Law Branch—927–2333

Commercial Rulings Division 927–2244

Duty and Refund Determination

Branch—927–2077

Textile Branch—927-2380

Special Classification and Marking

Branch—927–2310

General Classification Branch—927–

2388

Dated: September 15, 1997.

Stuart P. Seidel,

Assistant Commissioner, Office of

Regulations and Rulings.

[FR Doc. 97–24952 Filed 9–18–97; 8:45 am]

BILLING CODE 4820–02–P

DEPARTMENT OF THE TREASURY

Internal Revenue Service

Proposed Collection; Comment

Request for Revenue Procedure 97–43

and Revenue Ruling 97–39

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, Pub.

L. 104–13 (44 U.S.C. 3506(c)(2)(A)).

Currently, the IRS is soliciting

comments concerning Revenue

Procedure 97–43, Procedures for

Electing Out of Exemptions Under

Section 1.475(c)–1, and Revenue Ruling

97–39, Mark to Market Accounting

Method for Dealers in Securities.

DATES: Written comments should be

received on or before November 18,

1997 to be assured of consideration.

ADDRESSES: Direct all written comments

to Garrick R. Shear, Internal Revenue

Service, room 5571, 1111 Constitution

Avenue NW., Washington, DC 20224.

FOR FURTHER INFORMATION CONTACT:

Requests for additional information or

copies of the information collection

should be directed to Carol Savage,

(202) 622–3945, Internal Revenue