Federal Register / Vol. 65, No. 186 / Monday, September 25, 2000 / Notices 57653

Description: The code requires tax

returns to be filed. It also authorizes IRS

to refund any overpayment of tax. If a

taxpayer inquires about their nonreceipt or refund and no return is found,

this letter is sent requesting the taxpayer

to file another return.

Respondents: Business or other forprofit, Individuals or households, Notfor-profit institutions.

Estimated Number of Respondents:

18,223.

Estimated Burden Hours Per

Respondent: 5 minutes.

Frequency of Response: On occasion.

Estimated Total Reporting Burden:

1,513 hours.

OMB Number: 1545–0984.

Form Number: IRS Form 8586.

Type of Review: Revision.

Title: Low-Income Housing Credit.

Description: The Tax Reform Act of

1986 (Code section 42) permits owners

of residential rental projects providing

low-income housing to claim a credit

against income tax for part of the cost

of constructing or rehabilitating such

low-income housing. Form 8586 is used

by taxpayers to compute the credit and

by IRS to verify that the correct credit

has been claimed.

Respondents: Individuals or

households, Business or other for-profit.

Estimated Number of Respondents/

Recordkeepers: 168,137.

Estimated Burden Hours Per

Respondent/Recordkeeper:

Recordkeeping—7 hr., 39 min.

Learning about the law or the form—

1 hr., 38 min.

Preparing the form—3 hr., 41 min.

Copying, assembling, and sending the

form to the IRS—32 min.

Frequency of Response: Annually.

Estimated Total Reporting/

Recordkeeping Burden: 2,271,531 hours.

OMB Number: 1545–1444.

Form Number: IRS Form 8844.

Type of Review: Revision.

Title: Empowerment Zone

Employment Credit.

Description: Employers who hire

employees who live and work in one of

the 11 designated empowerment zones

can receive a tax credit for the first

$15,000 of wages paid to each

employee. The credit is applicable from

the date of designation through the year

2004.

Respondents: Business or other forprofit, Individuals or households, Notfor-profit institutions, Farms.

Estimated Number of Respondents/

Recordkeepers: 40,000.

Estimated Burden Hours Per

Respondent/Recordkeeper:

Recordkeeping—9 hr., 5 min.

Learning about the law or the form—

2 hr., 29 min.

Preparing and sending the form to the

IRS—2 hr., 44 min.

Frequency of Response: Annually.

Estimated Total Reporting/

Recordkeeping Burden: 572,400 hours.

OMB Number: 1545–1560.

Regulation Project Number: REG–

246250–96 Final.

Type of Review: Extension.

Title: Public Disclosure of Material

Relating to Tax-Exempt Organizations.

Description: The collections of

information is section 301.6104(d)–3,

301–6104–4 and 301.6104(d)–5 are

necessary so that tax-exempt

organizations can make copies of their

applications for tax exemption and

annual information returns available to

the public.

Respondents: Not-for-profit

institutions.

Estimated Number of Respondents/

Recordkeepers: 1,100,000.

Estimated Burden Hours Per

Respondent/Recordkeepers: 30 minutes.

Frequency of Response: On occasion.

Estimated Total Reporting/

Recordkeeping Burden: 551,500 hours.

OMB Number: 1545–1693.

Form Number: IRS Form 8871.

Type of Review: Extension.

Title: Political Organization Notice of

Section 527 Status.

Description: Internal Revenue Code

section 527, as amended by Public Law

106–230, requires certain political

organizations to provide information to

the IRS regarding their name and

address, their purpose, and the names

and addresses of their officers, highly

compensated employees, Board of

Directors, and any related entities

(within the meaning of section

168(h)(4)). Form 8871 is used for this

purpose.

Respondents: Not-for-profit

institutions.

Estimated Number of Respondents/

Recordkeepers: 10,000.

Estimated Burden Hours Per

Respondent/Recordkeeper:

Recordkeeping—3 hr., 7 min.

Learning about the law or the form—

35 min.

Preparing, copying, assembling, and

sending the form to the IRS—41

min.

Frequency of Response: On occasion.

Estimated Total Reporting/

Recordkeeping Burden: 43,800 hours.

Clearance Officer: Garrick Shear,

Internal Revenue Service Room 5244,

1111 Constitution Avenue, NW.

Washington, DC 20224.

OMB Reviewer: Alexander T. Hunt,

(202) 395–7860, Office of Management

and Budget, Room 10202, New

Executive Office Building, Washington,

DC 20503.

Lois K. Holland,

Departmental Reports Management Officer.

[FR Doc. 00–24497 Filed 9–22–00; 8:45 am]

BILLING CODE 4830–01–U

DEPARTMENT OF THE TREASURY

Submission for OMB Review;

Comment Request

September 18, 2000.

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,

Public Law 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.

DATES: Written comments should be

received on or before October 25, 2000

to be assured of consideration.

Internal Revenue Service (IRS)

OMB Number: 1545–0054.

Form Number: IRS Form 1000.

Type of Review: Extension.

Title: Ownership Certificate.

Description: Form 1000 is used by

citizens, resident individuals,

fiduciaries, partnerships and

nonresident partnerships in connection

with interest on bonds of a domestic,

resident foreign, or nonresident foreign

corporation containing a tax-free

covenant and issued before January 1,

1934. IRS uses the information to verify

that the correct amount was withheld.

Respondents: Business or other forprofit, Individuals or households.

Estimated Number of Respondents/

Recordkeepers: 1,500.

Estimated Burden Hours Per

Respondent/Recordkeeper: 3 hr., 22

min.

Frequency of Response: On occasion.

Estimated Total Reporting/

Recordkeeping Burden: 5,040 hours.

OMB Number: 1545–0142.

Form Number: IRS Form 2220.

Type of Review: Extension.

Title: Underpayment of Estimated Tax

by Corporations.

Description: Form 2220 is used by

corporations to determine whether they

are subject to the penalty for

underpayment of estimated tax and, if

so, the amount of the penalty. The IRS

57654 Federal Register / Vol. 65, No. 186 / Monday, September 25, 2000 / Notices

uses Form 2220 to determine if they

penalty was correctly computed.

Respondents: Business or other forprofit, Farms.

Estimated Number of Respondents/

Recordkeepers: 702,000.

Estimated Burden Hours Per

Respondent/Recordkeeper:

Form Recordkeeping

Learning about the law

and the form

(in minutes)

Preparing and sending

the form to the IRS

(in minutes)

2220 ................................................................................................... 26 hr., 33 min .......... 5 34

2220, Schedule A, Part I ................................................................... 11 hr., 14 min .......... 12 23

2220, Schedule A, Part II .................................................................. 23 hr., 26 min .......... 0 22

2220, Schedule A, Part III ................................................................. 5 hr., 15 min ............ 0 5

Frequency of Response: Annually.

Estimated Total Reporting/

Recordkeeping Burden: 20,557,607

hours.

OMB Number: 1545–0717.

Form Number: IRS Form W–4S.

Type of Review: Extension.

Title: Request for Federal Income Tax

Withholding From Sick Pay.

Description: Section 3402(o) of the

Internal Revenue Code extends income

tax withholding to sick pay payments

made by third parties upon request of

the payee. The information is used to

determine the amount to be withheld

from the third-party sick pay payment.

Respondents: Individuals or

households.

Estimated Number of Respondents/

Recordkeepers: 500,000.

Estimated Burden Hours Per

Respondent/Recordkeeper:

Recordkeeping: 39 min.

Learning about the law or the form: 10

min.

Preparing the form: 25 min.

Copying, assembling, and sending the

form to the IRS: 16 min.

Frequency of Response: On occasion.

Estimated Total Reporting/

Recordkeeping Burden: 765,000 hours.

Clearance Officer: Garrick Shear,

Internal Revenue Service, Room 5244,

1111 Constitution Avenue, NW,

Washington, DC 20224.

OMB Reviewer: Alexander T. Hunt,

(202) 395–7860, Office of Management

and Budget, Room 10202, New

Executive Office Building, Washington,

DC 20503.

Lois K. Holland,

Departmental Reports, Management Officer.

[FR Doc. 00–24498 Filed 9–22–00; 8:45 am]

BILLING CODE 4830–01–U

DEPARTMENT OF THE TREASURY

Submission for OMB Review;

Comment Request

September 14, 2000.

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,

Public Law 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.

DATES: Written comments should be

received on or before October 25, 2000

to be assured of consideration.

Internal Revenue Service (IRS)

OMB Number: 1545–1680.

Form Number: IRS Form 706–D.

Type of Review: Extension.

Title: United States Additional Estate

Tax Return Under Code Section 2057.

Description: Form 706–D is used by

individuals to compute and pay the

additional taxes due under Code section

2057. IRS uses the information to

determine that the taxes have been

properly computed.

Respondents: Individuals or

households.

Estimated Number of Respondents:

180.

Estimated Burden Hours Per

Respondent/Recordkeeper:

Recordkeeping: 40 min.

Learning about the law or the form: 40

min.

Preparing the form: 56 min.

Copying, assembling, and sending the

form to the IRS: 35 min.

Frequency of Response: Other

(Section 2057 taxable event.)

Estimated Total Reporting/

Recordkeeping Burden: 511 hours.

Clearance Officer: Garrick Shear,

Internal Revenue Service, Room 5244,

1111 Constitution Avenue, NW.,

Washington, DC 20224.

OMB Reviewer: Alexander T. Hunt

(202) 395–7860, Office of Management

and Budget, Room 10202, New

Executive Office Building, Washington,

DC 20503.

Mary A. Able,

Departmental Reports, Management Officer.

[FR Doc. 00–24499 Filed 9–22–00; 8:45 am]

BILLING CODE 4830–01–U

DEPARTMENT OF VETERANS

AFFAIRS

[OMB Control No. 2900–0572]

Proposed Information Collection

Activity: Proposed Collection;

Comment Request

AGENCY: Veterans Benefits

Administration, Department of Veterans

Affairs.

ACTION: Notice.

SUMMARY: The Veterans Benefits

Administration (VBA), Department of

Veterans Affairs (VA) is announcing an

opportunity for public comment on the

proposed collection of information by

the agency. Under the Paperwork

Reduction Act (PRA) of 1995, Federal

agencies are required to publish notice

in the Federal Register concerning each

proposed collection of information,

including each proposed reinstatement,

without change, of a previously

approved collection for which approval

has expired, and allow 60 days for

public comment in response to the

notice. This notice solicits comments on

information needed to determine the

monetary allowance for a child born

with spina bifida who is the natural

child of a Vietnam veteran.

DATES: Written comments and

recommendations on the proposed

collection of information should be

received on or before November 24,

2000.