Federal Register / Vol. 63, No. 89 / Friday, May 8, 1998 / Notices 25567

Abstract: Internal Revenue Code

section 1445 requires transferees to

withhold tax on the amount realized

from sales or other dispositions by

foreign persons of U.S. real property

interests. Form 8288 is used to report

and transmit the amount withheld to the

IRS. Form 8288–A is used by the IRS to

validate the withholding, and a copy is

returned to the transferor for his or her

use in filing a tax return.

Current Actions: There are no changes

being made to the forms at this time.

Type of Review: Extension of a

currently approved collection.

Affected Public: Business or other forprofit organizations and individuals or

households.

Estimated Number of Respondents:

4,918.

Estimated Time Per Respondent: 21

hr., 43 min.

Estimated Total Annual Burden

Hours: 106,784.

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 29, 1998.

Garrick R. Shear,

IRS Reports Clearance Officer.

[FR Doc. 98–12201 Filed 5–7–98; 8:45 am]

BILLING CODE 4830–01–P

DEPARTMENT OF THE TREASURY

Internal Revenue Service

Proposed Collection; Comment

Request for Form 8271

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 Form

8271, Investor Reporting of Tax Shelter

Registration Number.

DATES: Written comments should be

received on or before July 7, 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 form and instructions

should be directed to Martha R. Brinson,

(202) 622–3869, Internal Revenue

Service, room 5571, 1111 Constitution

Avenue NW., Washington, DC 20224.

SUPPLEMENTARY INFORMATION:

Title: Investor Reporting of Tax

Shelter Registration Number.

OMB Number: 1545–0881.

Form Number: 8271.

Abstract: All persons who are

claiming a deduction, loss, credit, or

other tax benefit, or reporting any

income on their tax return from a tax

shelter required to be registered under

Internal Revenue Code section 6111

must report the tax shelter registration

number to the IRS. Form 8271 is used

for this purpose. The IRS uses the

information provided on Form 8271 to

identify the tax shelter from which the

benefits are claimed and to determine if

any compliance actions are needed.

Current Actions: There are no changes

being made to the form at this time.

Type of Review: Extension of a

currently approved collection.

Affected Public: Individuals or

households, business or other for-profit

organizations, not-for-profit institutions,

farms, and state, local, or tribal

governments.

Estimated Number of Respondents:

297,500.

Estimated Time Per Respondent: 52

min.

Estimated Total Annual Burden

Hours: 258,825.

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 30, 1998.

Garrick R. Shear,

IRS Reports Clearance Officer

[FR Doc. 98–12202 Filed 5–7–98; 8:45 am]

BILLING CODE 4830–01–U

DEPARTMENT OF THE TREASURY

Internal Revenue Service

[Delegation Order No. 250]

Delegation of Authority

AGENCY: Internal Revenue Service,

Treasury.

ACTION: Delegation of Authority.
25568 Federal Register / Vol. 63, No. 89 / Friday, May 8, 1998 / Notices

SUMMARY: The specific authority to issue

Taxpayer Advocate Directives and

Proposed Taxpayer Advocate Directives.

The text of the delegation order appears

below.

EFFECTIVE DATE: March 17, 1998.

FOR FURTHER INFORMATION CONTACT:

Doug Peterson, Program Analyst, C:TA,

Room 1027, 1111 Constitution Ave, NW,

Washington, D.C. 20224, (202) 622–4315

(not a toll-free call).

Issuance of Taxpayer Advocate

Directives

Authority: To issue Taxpayer

Advocate Directives and Proposed

Taxpayer Advocate Directives.

(1) Taxpayer Advocate Directives

provide authority to the Taxpayer

Advocate to mandate that functional

areas make certain administrative or

procedural changes. These changes are

limited to situations in which the

Taxpayer Advocate has previously

requested a change be made to either

improve the operation of a functional

process or to grant relief to groups of

taxpayers (or all taxpayers) much in the

way that a Taxpayer Assistance Order

(under Section 7811 of the Internal

Revenue Code) is used to grant relief to

individual taxpayers. Directives will

only be used to order specific actions

when the Taxpayer Advocate believes

the action is necessary to implement a

recommendation designed to protect the

rights of taxpayers, prevent undue

burden, ensure equitable treatment, or

provide a essential service to taxpayers.

The only avenue of appeal, should a

functional area disagree with the

directive, is to the Deputy

Commissioner. A Taxpayer Advocate

Directive will not be issued to interpret

law.

(2) A Proposed Taxpayer Advocate

Directive will be issued to the Chief(s)

of the responsible area. This will

generally be the Headquarters functional

area. However, if the policy or

procedure is unique to a specific region,

district, or service center, the Proposed

Taxpayer Advocate Directive may be

addressed to the director of that region,

district, or center (with a copy of the

Directive to the headquarters functional

chief). A copy of the Proposed Taxpayer

Advocate Directive will be sent the

Deputy Commissioner. The proposed

directive will specify a time period to

respond (generally, 90 days). In certain

instances, an extension to this time

period may be granted. The response

can take the form of an agreed action to

resolve the problem, a counter-proposal

of a different action to resolve the

problem, or an explanation of why the

proposed action or change cannot or

should not take place. The Taxpayer

Advocate, at his or her option, may

accept an alternative suggestion or a

proposal by the function to jointly work

toward a solution to the problem.

Generally, a Proposed Taxpayer

Advocate Directive will not be issued

until after the function has been given

the opportunity to work with the

Advocate to resolve the issue.

(3) If a response that is not deemed

satisfactory (by the Advocate) is

received within the time period allowed

in the Proposed Taxpayer Advocate

Directive, or if no response has been

received, a formal Taxpayer Advocate

Directive may be issued. The Directive

will include an explanation of why the

function’s response is not satisfactory. A

copy of the Directive will be provided

to the function and the Deputy

Commissioner.

(4) If the Chief of the area subject to

the Taxpayer Advocate Directive

disagrees with the action required by

the directive, he/she may appeal the

proposed action to the Deputy

Commissioner within 10 calendar days

of the date on the Directive. An appeal

must include an analysis of why the

proposed action cannot or should not be

implemented. The Taxpayer Advocate

or the Deputy Commissioner may, at

their discretion, extend the 10-day

period if they determine that more time

is needed to provide information or

analysis that was not included in the

response to the Proposed Taxpayer

Advocate Directive.

(5) In instances where the Taxpayer

Advocate determines that the problem is

immediate in nature and will have a

significant negative impact on

taxpayers, the Advocate may issue a

Taxpayer Advocate Directive

immediately, without the intervening

step of a Proposed Taxpayer Advocate

Directive. This will be done only if, in

the opinion of the Advocate and the

Deputy Commissioner, allowing normal

time frames would prevent the

implementation of the action. Such

‘‘expedited’’ Taxpayer Advocate

Directives will receive immediate

review by the Deputy Commissioner. It

is anticipated that all parties involved

(the Advocate, the Deputy

Commissioner, and the Chief of any

impacted functions) would meet as soon

as possible to resolve the issue.

Delegated to: The National Taxpayer

Advocate.

Redelegation: This Authority may not

be redelegated.

Source of Authority: Treasury Order

150–10.

Approved:

Dated: March 17, 1998.

Charles O. Rossotti,

Commissioner.

[FR Doc. 98–12200 Filed 5–7–98; 8:45 am]

BILLING CODE 4830–01–U