Federal Register / Vol. 62, No. 44 / Thursday, March 6, 1997 / Notices 10309

that it has exercised the authority

granted and fully abandoned the line. If

consummation has not been effected by

CSXT’s filing of a notice of

consummation by March 6, 1998, and

there are no legal or regulatory barriers

to consummation, the authority to

abandon will automatically expire.

Decided: February 25, 1997.

By the Board, David M. Konschnik,

Director, Office of Proceedings.

Vernon A. Williams,

Secretary.

[FR Doc. 97–5546 Filed 3–5–97; 8:45 am]

BILLING CODE 4915–00–P

DEPARTMENT OF THE TREASURY

Internal Revenue Service

Proposed Collection; Comment

Request for Notice 97–19

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 Notice

97–19, Guidance for Expatriates under

Internal Revenue Code sections 877,

2501, 2107 and 6039F.

DATES: Written comments should be

received on or before May 5, 1997 to be

assured of consideration.

ADDRESSES: Direct all written comments

to Garrick R. Shear, Internal Revenue

Service, room 5571, 1111 Constitution

Avenue NW., Washington, DC 20224.

FOR FURTHER INFORMATION CONTACT:

Requests for additional information or

copies of the information collection

should be directed to Carol Savage,

(202) 622–3945, Internal Revenue

Service, room 5569, 1111 Constitution

Avenue NW., Washington, DC 20224.

SUPPLEMENTARY INFORMATION:

Title: Guidance for Expatriates under

Internal Revenue Code sections 877,

2501, 2107 and 6039F.

OMB Number: 1545–1531.

Notice Number: Notice 97–19.

Abstract: Notice 97–19 provides

guidance regarding the federal tax

consequences for certain individuals

who lose U.S. citizenship, cease to be

taxed as U.S. lawful permanent

residents, or are otherwise subject to tax

under Code section 877. The

information required by the notice will

be used to help make a determination as

to whether these taxpayers expatriated

with a principal purpose to avoid tax.

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.

Estimated Number of Respondents:

12,300.

Estimated Time Per Respondent: 31

minutes.

Estimated Total Annual Burden

Hours: 6,300.

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: February 25, 1997.

Garrick R. Shear,

IRS Reports Clearance Officer.

[FR Doc. 97–5553 Filed 3–5–97; 8:45 am]

BILLING CODE 4830–01–U

Proposed Collection; Comment

Request for Revenue Procedure 97–19

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

Revenue Procedure 97–19, 26 CFR

301.7502–1: Timely mailing treated as

timely filing.

DATES: Written comments should be

received on or before May 5, 1997 to be

assured of consideration.

ADDRESSES: Direct all written comments

to Garrick R. Shear, Internal Revenue

Service, room 5571, 1111 Constitution

Avenue NW., Washington, DC 20224.

FOR FURTHER INFORMATION CONTACT:

Requests for additional information or

copies of the information collection

should be directed to Carol Savage,

(202) 622–3945, Internal Revenue

Service, room 5569, 1111 Constitution

Avenue NW., Washington, DC 20224.

SUPPLEMENTARY INFORMATION:

Title: 26 CFR 301.7502–1: Timely

mailing treated as timely filing.

OMB Number: 1545–1535.

Revenue Procedure Number: Revenue

Procedure 97–19.

Abstract: Revenue Procedure 97–19

provides the criteria that will be used by

the Internal Revenue Service to

determine whether a private delivery

service qualifies as a designated private

delivery service under section 7502 of

the Internal Revenue Code.

Current Actions: There are no changes

being made to the revenue procedure at

this time.

Type of Review: Extension of a

currently approved collection.

Affected Public: Business or other forprofit organizations.

Estimated Number of Respondents: 5.

Estimated Time Per Respondent: 613

hours, 48 minutes.

Estimated Total Annual Burden

Hours: 3,069.

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