[Federal Register Volume 63, Number 75 (Monday, April 20, 1998)]
[Notices]
[Page 19576]
From the Federal Register Online via the Government Publishing Office [www.gpo.gov]
[FR Doc No: 98-10376]


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DEPARTMENT OF THE TREASURY

Internal Revenue Service


Proposed Collection: Comment Request for Regulation Project; 
Regulations Under Tax Conventions--Ireland

AGENCY: Internal Revenue Service (IRS), Treasury.

ACTION: Notice and request for comments.

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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 an 
existing regulation, Regulations Under Tax Conventions--Ireland (26 CFR 
Part 513).

DATES: Written comments should be received on or before June 19, 1998 
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 income tax treaty should be directed to Carol Savage, 
(202) 622-3945, Internal Revenue Service, room 5569, 1111 Constitution 
Avenue NW., Washington, DC 20224.

SUPPLEMENTARY INFORMATION:
    Title: Regulations Under Tax Conventions--Ireland.
    OMB Number: 1545-0834.
    Abstract: The information required by these regulations is needed 
to allow taxpayers to receive benefits under the tax treaty, and to 
allow withholding agents to permit those benefits to be immediately 
realized by the taxpayers. The information is used by the Internal 
Revenue Service to determine if the treaty benefits are being used 
properly, to aid in determining whether income is being reported 
accurately, and to prevent evasion of income taxes.
    Current Actions: These regulations were amended by TD 8734, 62 FR 
53497 and 53498. The amendments result in a burden reduction because 
the letters of notification formerly required by Secs. 513.3(b)(5), 
513.4(c), and 513.5(c) are no longer required under the amendments. 
However, letters of notification are still required by Sec. 513.6(b).
    Type of Review: Revision of a currently approved collection.
    Affected Public: Individuals or households, and business or other 
for-profit organizations.
    Estimated Number of Respondents: 20.
    Estimated Time Per Respondent: 15 minutes.
    Estimated Total Annual Burden Hours: 5.
    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: April 14, 1998.
Garrick R. Shear,
IRS Reports Clearance Officer.
[FR Doc. 98-10376 Filed 4-17-98; 8:45 am]
BILLING CODE 4830-01-U