16588 Federal Register / Vol. 77, No. 55 / Wednesday, March 21, 2012 / Notices 

OMB Number: 1545–1994. 

Notice Number: Notice 2008–36. 

Abstract: This notice supersedes 

Notice 2006–28 by substantially 

republishing the guidance contained in 

that publication. This notice clarifies 

the meaning of the terms equivalent 

rating network and eligible contractor, 

and permits calculation procedures 

other than those identified in Notice 

2006–28 to be used to calculate energy 

consumption. Finally, this notice 

clarifies the process for removing 

software from the list of approved 

software and reflects the extension of 

the tax credit through December 31, 

2008. Notice 2006–28, as updated, 

provided guidance regarding the 

calculation of heating and cooling 

energy consumption for purposes of 

determining the eligibility of a 

manufactured home for the New Energy 

Efficient Home Credit under Internal 

Revenue Code § 45L. Notice 2006–28 

also provided guidance relating to the 

public list of software programs that 

may be used to calculate energy 

consumption. Guidance relating to 

dwelling units other than manufactured 

homes is provided in Notice 2008–35. 

Current Actions: There are no changes 

being made to the notice at this time. 

Type of Review: Extension of a 

currently approved collection. 

Affected Public: Individuals or 

Households. 

Estimated Number of Respondents: 

15. 

Estimated Average Time per 

Respondent: 4 hrs. 

Estimated Total Annual Burden 

Hours: 60. 

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: March 7, 2012. 

Yvette B. Lawrence, 

IRS Reports Clearance Officer. 

[FR Doc. 2012–6755 Filed 3–20–12; 8:45 am] 

BILLING CODE 4830–01–P 

DEPARTMENT OF THE TREASURY 

Internal Revenue Service 

Proposed Collection; Comment 

Request for Form 8023 

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 

8023, Elections Under Section 338 for 

Corporations Making Qualified Stock 

Purchases. 

DATES: Written comments should be 

received on or before May 21, 2012 to 

be assured of consideration. 

ADDRESSES: Direct all written comments 

to Yvette B. Lawrence, Internal Revenue 

Service, room 6129, 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 Joel Goldberger, at 

(202) 927–9368, or at Internal Revenue 

Service, Room 6516, 1111 Constitution 

Avenue NW., Washington, DC 20224, or 

through the Internet, at 

Joel.P.Goldberger@irs.gov. 

SUPPLEMENTARY INFORMATION: Title: 

Elections Under Section 338 for 

Corporations Making Qualified Stock 

Purchases. 

OMB Number: 1545–1428. 

Form Number: 8023. 

Abstract: Form 8023 is used by a 

corporation that acquires the stock of 

another corporation to elect to treat the 

purchase of stock as a purchase of the 

other corporation’s assets. This election 

allows the acquiring corporation to 

depreciate these assets and claim a 

deduction on its income tax return. IRS 

uses Form 8023 to determine if the 

election is properly made and as a check 

against the acquiring corporation’s 

deduction for depreciation. The form is 

also used to determine if the selling 

corporation reports the amount of sale 

in its income. 

Current Actions: There are no changes 

being made to Form 8023 at this time. 

Type of Review: Extension of a 

currently approved collection. 

Affected Public: Businesses or other 

for-profit organizations. 

Estimated Number of Respondents: 

201. 

Estimated Time per Respondent: 12 

hr., 44 min. 

Estimated Total Annual Burden 

Hours: 2,559. 

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. 


erowe on DSK2VPTVN1PROD with NOTICES
Federal Register / Vol. 77, No. 55 / Wednesday, March 21, 2012 / Notices 16589 

Approved: March 14, 2012. 

Yvette B. Lawrence, 

IRS Reports Clearance Officer. 

[FR Doc. 2012–6756 Filed 3–20–12; 8:45 am] 

BILLING CODE 4830–01–P 

DEPARTMENT OF THE TREASURY 

Internal Revenue Service 

Proposed Collection; Comment 

Request for Form 3949–A 

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 

3949–A, Information Referral. 

DATES: Written comments should be 

received on or before May 21, 2012 to 

be assured of consideration. 

ADDRESSES: Direct all written comments 

to Yvette B. Lawrence, Internal Revenue 

Service, Room 6129, 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 Joel Goldberger, 

(202) 927–9368, or at Internal Revenue 

Service, Room 6129, 1111 Constitution 

Avenue NW., Washington, DC 20224, or 

through the Internet at 

Joel.P.Goldberger@irs.gov. 

SUPPLEMENTARY INFORMATION: 

Title: Information Referral. 

OMB Number: 1545–1960. 

Form Number: 3949–A. 

Abstract: Form 3949–A is used by 

certain taxpayer/investors to wishing to 

report alleged tax violations. The form 

will be designed capture the essential 

information needed by IRS for an initial 

evaluation of the report. Upon return, 

the Service will conduct the same backend processing required under present 

IRM guidelines. 

Submission of the information to be 

included on the form is entirely 

voluntary on the part of the caller and 

is not a requirement of the Tax Code. 

Current Actions: There is no change 

in the paperwork burden previously 

approved by OMB. This form is being 

submitted for renewal purposes only. 

Type of Review: Extension of a 

currently approved collection. 

Affected Public: Individuals and 

Households. 

Estimated Number of Respondents: 

215,000. 

Estimated Time per Respondent: 15 

minutes. 

Estimated Total Annual Burden 

Hours: 53,750. 

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: March 14, 2012. 

Yvette B. Lawrence, 

IRS Reports Clearance Officer. 

[FR Doc. 2012–6760 Filed 3–20–12; 8:45 am] 

BILLING CODE 4830–01–P 

DEPARTMENT OF THE TREASURY 

Internal Revenue Service 

Proposed Collection; Comment 

Request for Form 4876–A 

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 

4876–A, Election to Be Treated as an 

Interest Charge DISC. 

DATES: Written comments should be 

received on or before May 21, 2012 to 

be assured of consideration. 

ADDRESSES: Direct all written comments 

to Yvette B. Lawrence, Internal Revenue 

Service, room 6129, 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 Joel Goldberger at 

(202) 927–9368, Internal Revenue 

Service, room 6129, 1111 Constitution 

Avenue NW., Washington, DC 20224, or 

through the Internet at 

Joel.P.Goldberger@irs.gov. 

SUPPLEMENTARY INFORMATION: 

Title: Election To Be Treated as an 

Interest Charge DISC. 

OMB Number: 1545–0190. 

Form Number: 4876–A. 

Abstract: A domestic corporation and 

its shareholders must elect to be an 

interest charge domestic international 

sales corporation (IC–DISC). Form 

4876–A is used to make the election. 

The IRS uses the information to 

determine if the corporation qualifies to 

be an IC–DISC. 

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. 

Estimated Number of Responses: 

1,000. 

Estimated Time per Response: 6 hrs., 

22 minutes. 

Estimated Total Annual Burden 

Hours: 6,360. 

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 


erowe on DSK2VPTVN1PROD with NOTICES