77426 Federal Register / Vol. 65, No. 238 / Monday, December 11, 2000 / Notices

Frequency of Response: Other (Once).

Estimated Total Reporting/

Recordkeeping Burden: 23,060 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. 00–31375 Filed 12–8–00; 8:45 am]

BILLING CODE 4830–01–U

DEPARTMENT OF THE TREASURY

Submission for OMB Review;

Comment Request

December 5, 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 January 10, 2001,

to be assured of consideration.

Internal Revenue Service (IRS)

OMB Number: 1545–1701.

Revenue Procedure Number: Revenue

Procedure 2000–37.

Type of Review: Extension.

Title: Reverse Like-Kind Exchanges.

Description: The revenue procedure

provides a safe harbor for reverse likekind exchanges under which a

transaction using a ‘‘qualified exchange

accommodation agreement’’ will qualify

for non-recognition treatment under

§ 1031 of the Internal Revenue Code.

Respondents: Business or other forprofit, Individuals or households, farms.

Estimated Number of Respondents/

Recordkeepers: 1,600.

Estimated Burden Hours Per

Respondent/Recordkeeper: 2 hours.

Frequency of Response: Other (one

time per transaction).

Estimated Total Reporting/

Recordkeeping Burden: 3,200 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. 00–31376 Filed 12–8–00; 8:45 am]

BILLING CODE 4830–01–U

DEPARTMENT OF THE TREASURY

Bureau of Alcohol, Tobacco and

Firearms

Proposed Collection; Comment

Request

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 Bureau of

Alcohol, Tobacco and Firearms within

the Department of the Treasury is

soliciting comments concerning the

Brewer’s Operations Reports.

DATES: Written comments should be

received on or before February 9, 2001

to be assured of consideration.

ADDRESSES: Direct all written comments

to Bureau of Alcohol, Tobacco and

Firearms, Linda Barnes, 650

Massachusetts Avenue, NW.,

Washington, DC 20226, (202) 927–8930.

FOR FURTHER INFORMATION CONTACT:

Requests for additional information or

copies of the form(s) and instructions

should be directed to William H. Foster,

Regulations Division, 650 Massachusetts

Avenue, NW., Washington, DC 20226,

(202) 927–8210.

SUPPLEMENTARY INFORMATION:

Title: Brewer’s Operations Report.

OMB Number: 1512–0052.

Form Number: ATF F 5130.9,

Brewer’s Report of Operations and ATF

F 5130.26, Brewpub Report of

Operations.

Abstract: The Internal Revenue Code

requires brewers to pay excise taxes on

beer they remove for consumption or

sale. The tax is imposed by 26 U.S.C.

5051. Related operational requirements

are imposed by Section 5415, including

a requirement to report production and

other elements of brewery operations to

ATF. Brewers must file operations

reports for various periods, depending

on the quantity of beer they produce.

The reports must be available for

inspection by ATF officers during

normal business hours. The brewers

must keep the reports for a period of 3

years.

Current Actions: The Brewer’s Report

of Operations, ATF F 5130.9 is being

reduced in size and a new form, ATF F

5130.26, Brewpub Report of Operations

is being created for certain smaller

brewers whose production is not more

than 5,000 barrels per year and who do

not bottle or keg their beer. Both forms

are in the plain language style, include

more extensive instructions, and

eliminate current formatting

deficiencies. There is an increase in

burden hours.

Type of Review: Revision.

Affected Public: Business or other forprofit.

Estimated Number of Respondents:

1,750.

Estimated Time Per Respondent: 30

minutes for each ATF F 5130.26 and 45

minutes for each ATF F 5130.9.

Estimated Total Annual Burden

Hours: 5,405.

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.

Dated: September 4, 2000.

William T. Earle,

Assistant Director (Management) CFO.

[FR Doc. 00–31474 Filed 12–8–00; 8:45 am]

BILLING CODE 4810–31–P