Federal Register / Vol. 62, No. 31 / Friday, February 14, 1997 / Notices 7091

DATES: Written comments should be

received on or before April 15, 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 form and instructions

should be directed to Martha R. Brinson,

(202) 622–3869, Internal Revenue

Service, room 5571, 1111 Constitution

Avenue NW., Washington, DC 20224.

SUPPLEMENTARY INFORMATION:

Title: Notice Concerning Fiduciary

Relationship.

OMB Number: 1545–0013.

Form Number: 56.

Abstract: Form 56 is used to inform

the IRS that a person is acting for

another person in a fiduciary capacity

so that the IRS may mail tax notices to

the fiduciary concerning the person for

whom he/she is acting. The data is used

to ensure that the fiduciary relationship

is established or terminated and to mail

or discontinue mailing designated tax

notices to the fiduciary.

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 or

households.

Estimated Number of Respondents:

25,000.

Estimated Time Per Respondent: 11

hr., 43 min.

Estimated Total Annual Burden

Hours: 292,800.

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: February 5, 1997.

Garrick R. Shear,

IRS Reports Clearance Officer.

[FR Doc. 97–3814 Filed 2–13–97; 8:45 am]

BILLING CODE 4830–01–U

Proposed Collection; Comment

Request for Form 6765

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

6765, Credit for Increasing Research

Activities.

DATES: Written comments should be

received on or before April 15, 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 form and instructions

should be directed to Martha R. Brinson,

(202) 622–3869, Internal Revenue

Service, room 5571, 1111 Constitution

Avenue NW., Washington, DC 20224.

SUPPLEMENTARY INFORMATION:

Title: Credit for Increasing Research

Activities.

OMB Number: 1545–0619.

Form Number: 6765.

Abstract: IRC section 38 allows a

credit against income tax (Determined

under IRC section 41) for an increase in

research activities in a trade or business.

Form 6765 is used by businesses and

individuals engaged in a trade or

business to figure and report the credit.

The data is used to verify that the credit

claimed is correct.

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:

13,000.

Estimated Time Per Respondent: 18

hr., 37 min.

Estimated Total Annual Burden

Hours: 241,930.

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: February 5, 1997.

Garrick R. Shear,

IRS Reports Clearance Officer.

[FR Doc. 97–3815 Filed 2–13–97; 8:45 am]

BILLING CODE 4830–01–U

Privacy Act of 1974, as amended;

System of Records

AGENCY: Internal Revenue Service,

Treasury.
7092 Federal Register / Vol. 62, No. 31 / Friday, February 14, 1997 / Notices

ACTION: Notice of Proposed Amendment

to a Privacy Act System of Records.

SUMMARY: In accordance with the

requirements of the Privacy Act of 1974,

5 U.S.C. 552a, the Treasury Department,

Internal Revenue Service (Service),

gives notice of a proposed amendment

to the system of records entitled

‘‘Assault and Threat Investigation

Files—Treasury/IRS 60.001.’’ This

system notice was last published in its

entirety in the Federal Register, Vol. 60,

No. 217, page 56834, November 9, 1995.

DATES: Comments must be received no

later than March 17, 1997. The

alteration to the system of records will

be effective March 26, 1997, unless

comments are received which result in

a contrary determination.

FOR FURTHER INFORMATION CONTACT: Mr.

Brian C. Dwyer, Office of the Chief

Inspector, 1401 Wilson Boulevard, Suite

800, Arlington, VA 22209, Telephone:

(703) 235–0625. This is not a toll—free

number.

SUPPLEMENTARY INFORMATION:

The Potentially Dangerous Taxpayer

(PDT) program was established in 1984

as a tool to identify individuals and

groups espousing violence against the

Service employees engaged in the

performance of their official duties. The

purpose of this amendment is to clarify

certain existing criteria and add

additional criteria by which taxpayers

are designated as potentially dangerous.

This system of records includes

individuals who attempt to interfere

with the administration of internal

revenue laws through assaults, threats,

or forcible interference of any officer or

employee while discharging the official

duties of his/her position. Among such

individuals are those designated as

potentially dangerous, based on

verifiable evidence or information

which falls within any of the revised

five criteria.

The Service is authorized to

investigate attempts to interfere with the

administration of internal revenue laws

through assaults, threats, or forcible

interference. The Service is permitted to

collect and maintain information that

concerns individuals involved in efforts

to disrupt tax administration, by various

means, including actual as well as

potential assaults and threats directed

against Service employees.

The addition of new criteria by which

taxpayers are designated as potentially

dangerous can be expected to increase

the number of individuals who are

covered by this system of records. The

new criteria will permit designation as

potentially dangerous for those

individuals who attempt to interfere

with the administration of the internal

revenue laws by threatening, assaulting,

or intimidating members of Service

employees’ immediate families, and

those individuals who are active

members of groups that advocate

violence against Federal employees

where advocating such violence could

reasonably be understood to threaten

the safety of Service employees and

impede the performance of their official

duties. The system of record notice is

also revised to add a reference to the

Manager’s Security Handbook, IRM

1(16)12, with respect to the safeguard

requirements for paper storage of

records.

Because the changes can be expected

to increase the number of individuals

covered by the PDT program and

therefore the number of individuals

included within this system, a report

has been submitted to Congress and the

Office of Management and Budget

(OMB), pursuant to OMB Circular A–

130.

The system of records identified as

Assault and Threat Investigation Files—

Treasury/IRS 60.001, as set forth in the

Federal Register, 60 FR 56834 dated

November 9, 1995, is amended as

follows:

Treasury/IRS—60.001

SYSTEM NAME:

Assault and Threat Investigation

Files—Treasury/IRS.

* * * * *

CATEGORIES OF INDIVIDUALS COVERED BY THE

SYSTEM:

Individuals attempting to interfere

with the administration of internal

revenue laws through assaults, threats,

or forcible interference of any officer or

employee while discharging the official

duties of his/her position, including

individuals designated as potentially

dangerous taxpayers (PDTs), based on

verifiable evidence or information that

fit any of the following five criteria: (1)

Individuals who assault employees or

members of their immediate families; (2)

Individuals who attempt to intimidate

or threaten employees or members of

their immediate families through

specific threats of bodily harm, a show

of weapons, the use of animals, or

through other specific threatening or

intimidating behavior; (3) Individuals

who are active members of groups that

advocate violence against Internal

Revenue Service employees specifically,

or against Federal employees generally

where advocating such violence could

reasonably be understood to threaten

the safety of Service employees and

impede the performance of their official

duties; (4) Individuals who have

committed the acts set forth in any of

the above criteria, but whose acts have

been directed against employees of

other governmental agencies at Federal,

state, county, or local levels; and (5)

Individuals who are not designated as

potentially dangerous taxpayers through

application of the above criteria, but

who have demonstrated a clear

propensity toward violence through act

(s) of violent behavior within the five—

year period immediately preceding the

time of designation as potentially

dangerous.

* * * * *

SAFEGUARDS:

Access controls will not be less than

those provided by the Manager’s

Security Handbook, IRM 1(16)12. The

records are accessible to Inspection

personnel on a need—to—know basis,

all of whom have been the subject of a

background investigation. Disclosure of

information through remote terminals is

restricted through the use of passwords

and sign—on protocols which are

periodically changed; these terminals

are accessible only to authorized

persons.

* * * * *

Dated: February 3, 1997.

Alex Rodriguez,

Deputy Assistant Secretary (Administration).

[FR Doc. 97–3689 Filed 2–13–97; 8:45 am]

BILLING CODE: 4810–30–F