57432 Federal Register / Vol. 65, No. 185 / Friday, September 22, 2000 / Notices

Title: Notice of Inconsistent

Treatment or Administrative

Adjustment Request (AAR).

OMB Number: 1545–0790.

Form Number: 8082.

Abstract: A partner, S corporation

shareholder, or the holder of a residual

interest in a real estate mortgage

investment conduit (REMIC) generally

must report items consistent with the

way they were reported by the

partnership or S corporation on

Schedule K–1 or by the REMIC on

Schedule Q. Also, an estate or domestic

trust beneficiary, or a foreign trust

owner or beneficiary, is subject to the

consistency reporting requirements for

returns filed after August 5, 1997. Form

8082 is used to notify the IRS of any

inconsistency between the tax treatment

of items reported by the partner,

shareholder, etc., and the way the passthrough entity treated and reported the

same item on its tax return.

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, individuals, and

farms.

Estimated Number of Respondents:

10,600.

Estimated Time Per Respondent: 5 hr.,

48 min.

Estimated Total Annual Burden

Hours: 61,480.

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: September 15, 2000.

Garrick R. Shear,

IRS Reports Clearance Officer.

[FR Doc. 00–24447 Filed 9–21–00; 8:45 am]

BILLING CODE 4830–01–P

DEPARTMENT OF THE TREASURY

Internal Revenue Service

Proposed Collection; Comment

Request for Form CT–2

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

CT–2, Employee Representative’s

Quarterly Railroad Tax Return.

DATES: Written comments should be

received on or before November 21,

2000 to be assured of consideration.

ADDRESSES: Direct all written comments

to Garrick R. Shear, Internal Revenue

Service, room 5244, 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 Larnice Mack,

(202) 622–3179, Internal Revenue

Service, room 5244, 1111 Constitution

Avenue NW., Washington, DC 20224.

SUPPLEMENTARY INFORMATION:

Title: Employee Representative’s

Quarterly Railroad Tax Return.

OMB Number: 1545–0002.

Form Number: Form CT–2.

Abstract: Employee representatives

file Form CT–2 quarterly to report

compensation on which railroad

retirement taxes are due. The IRS uses

this information to ensure that

employee representatives have paid the

correct tax. Form CT–2 also transmits

the tax payment.

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: Individuals or

households.

Estimated Number of Responses: 112.

Estimated Time Per Response: 1 hr.,

28 min.

Estimated Total Annual Burden

Hours: 165.

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: September 14, 2000.

Garrick R. Shear,

IRS Reports Clearance Officer.

[FR Doc. 00–24448 Filed 9–21–00; 8:45 am]

BILLING CODE 4830–01–P

DEPARTMENT OF THE TREASURY

Internal Revenue Service

Proposed Collection; Comment

Request for Forms 941, 941–PR, 941–

SS, Schedule B (Form 941), and

Schedule B (Form 941–PR)

AGENCY: Internal Revenue Service (IRS),

Treasury.

ACTION: Notice and request for

comments.