Federal Register / Vol. 63, No. 13 / Wednesday, January 21, 1998 / Notices 3185

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: January 13, 1998.

Garrick R. Shear,

IRS Reports Clearance Officer.

[FR Doc. 98–1284 Filed 1–20–98; 8:45 am]

BILLING CODE 4830–01–U

DEPARTMENT OF THE TREASURY

Internal Revenue Service

Proposed Collection; Comment

Request for Revenue Procedure 98–15

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 98–15, Reduced

Interest Election for Deferred Estate Tax.

DATES: Written comments should be

received on or before March 23, 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 revenue procedure should

be directed to Carol Savage, (202) 622–

3945, Internal Revenue Service, room

5569, 1111 Constitution Avenue, NW.,

Washington, DC 20224.

SUPPLEMENTARY INFORMATION:

Title: Reduced Interest Election for

Deferred Estate Tax.

OMB Number: 1545–1585.

Revenue Procedure Number: Revenue

Procedure 98–15.

Abstract: Revenue Procedure 98–15

provides procedures for making an

election under section 503 of the

Taxpayer Relief Act of 1997 to reduce

the rate of interest on estate taxes

deferred under section 6166 of the

Internal Revenue Code and to eliminate

the deduction for interest paid on the

deferred estate taxes.

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: Individuals or

households.

Estimated Number of Respondents:

6,600.

Estimated Time Per Respondent: 30

minutes.

Estimated Total Annual Burden

Hours: 3,300.

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: January 13, 1998.

Garrick R. Shear,

IRS Reports Clearance Officer.

[FR Doc. 98–1285 Filed 1–20–98; 8:45 am]

BILLING CODE 4830–01–U

DEPARTMENT OF VETERANS

AFFAIRS

Summary of Precedent Opinions of the

General Counsel; Correction

In a notice document published in the

Federal Register on December 1, 1997

(62 FR 63603), the VA published a

summary of precedent opinions of the

General Counsel. The document of

December 1, failed to include an

effective date for VAOPGCPREC 28–97.

In a correction document published in

the Federal Register on December 9,

1997 (62 FR 64910), the effective date

for VAOPGCPREC 28–97 was

incorrectly stated to be July 24, 1993.

The correct effective date is July 24,

1997.

Accordingly, in correction of notice

document 97–31329 appearing on page

64910, in the issue of Tuesday,

December 9, 1997, the effective date is

corrected to read ‘‘Effective Date: July

24, 1997’’.

Approved: January 12, 1998.

Thomas O. Gessel,

Director, Office of Regulations Management.

[FR Doc. 98–1313 Filed 1–20–98; 8:45 am]

BILLING CODE 8320–01–M