Document headings vary by document type but may contain
                    the following: the agency or agencies that issued and signed a document
the number of the CFR title and the number of each part
                      the document amends, proposes to amend, or is directly
                      related to
the agency docket number / agency internal file number
the RIN which identifies each regulatory action listed in
                      the Unified Agenda of Federal Regulatory and Deregulatory
                      Actions See the
                    Document Drafting Handbook
                    for more details.
 Department of the Treasury
 DATES: Written comments should be received on or before December 27, 2000 to be assured of consideration. Internal Revenue Service (IRS) *OMB Number:*
                     1545-0949. *Form Number:*
                     IRS Form 2587. *Type of Review:*
                     Extension. *Title:*
                     Application for Special Enrollment Examination. *Description:*
                     This information relates to the determination of the eligibility of individual seeking enrollment status to practice before the Internal Revenue Service. *Respondents:*
                     Individuals or households. *Estimated Number of Respondents:*
                     8,000. *Estimated Burden Hours Per Respondent:*
                     6 minutes. *Frequency of Response:*
                     Other (one-time filing). *Estimated Total Reporting Burden:*
                     800 hours. *OMB Number:*
                     1545-1145. *Form Number:*
                     IRS Form 706-GS(T) and Schedules A and B. *Type of Review:*
                     Extension. *Title:*
                     Generation-Skipping Transfer Tax Return For Terminations. *Description:*
                     Form 706-GS(T) is used by trustees to compute and report the Federal Generation-Skipping Tax (GST) tax imposed by Internal Revenue Code (IRC) section 2601. IRS uses the information to enforce this tax and to verify that the tax has been properly computed. *Respondents:*
                     Individuals or households. *Estimated Number of Respondents/Recordkeepers:*
                     100. *Estimated Burden Hours Per Respondent/Recordkeeper:* Form
Recordkeeping 
                             (minutes)
Learning about the 
                             law or the form  
                             (minutes)
Preparing the form 
                             (minutes)
Copying, assembling, and sending the form to the IRS 
                             (minutes)705-GS(T)
39
32
32
20Schedule A
13
13
37
20Schedule B
13
9
19
20
 *Frequency of Response:*
                     Annually. *Estimated Total Reporting/Recordkeeping Burden:*
                     702 hours. *OMB Number:*
                     1545-1558. *Revenue Procedure Number:*
                     Revenue procedure 97-43. *Revenue Ruling Number:*
                     Revenue ruling 97-39. *Type of Review:*
                     Extension. 
                    ( print page 70760) *Title:*
                     Procedures for Electing Out of Exemptions Under Section 1.475(c)-1 (97-53); and Mark-to-Market Accounting Method for Dealers in Securities (97-39). *Description:*
                     Revenue procedure 97-43 provides taxpayers automatic consent to change to mark-to-market accounting for securities after the taxpayer elects under section 1.475(c)-1, subject to specified terms and conditions. Revenue Ruling 97-39 provides taxpayers additional mark-to-market guidance in a questions and answer format. *Respondents:*
                     Business or other for-profit. *Estimated Number of Reporting:*
                     200. *Estimated Burden Hours Per Respondent:*
                     5 hours. *Estimated Total Reporting Burden:*
                     1,000 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. 00-30067 Filed 11-24-00; 8:45 am] BILLING CODE 4830-01-U