32914 Federal Register / Vol. 63, No. 115 /Tuesday, June 16, 1998 / Notices

Abstract: Internal Revenue Code

section 6001 requires, in part, that every

person liable for tax, or for the

collection of that tax, keep such records

and comply with such rules and

regulations as the Secretary (of the

Treasury) may from time to time

prescribe. It also allows the Secretary, in

his or her judgement, to require any

person to keep such records that are

sufficient to show whether or not that

person is liable for tax. Under regulation

section 1.6001–1, in general, any person

subject to tax, or any person required to

file an information return, must keep

permanent books of account or records,

including inventories, that are sufficient

to establish the amount of gross income,

deductions, credits or other matters

required to be shown by such person in

any tax return or information return.

Books and records are to be kept

available for inspection by authorized

internal revenue officers or employees

and are to be retained so long as their

contents may become material in the

administration of any internal revenue

law.

Current Actions: There is no change to

this existing regulation.

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 Federal, state, local or tribal

governments.

The recordkeeping burden in this

regulation is already reflected in the

burden of all the tax forms.

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: June 10, 1998.

Garrick R. Shear,

IRS Reports Clearance Officer.

[FR Doc. 98–15993 Filed 6–15–98; 8:45 am]

BILLING CODE 4830–01–U

DEPARTMENT OF VETERANS

AFFAIRS

Scientific Review and Evaluation

Board for Health Services Research

and Development Service, Notice of

Meeting

The Department of Veterans Affairs,

Veterans Health Administration, gives

notice under Pub. L. 92–463, that a

meeting of the Scientific Review and

Evaluation Board for Health Services

Research and Development Service will

be held at the Embassy Suites Hotel,

1250 22nd Street, NW, Washington, DC,

from June 23 through June 26, 1998. On

June 23, the meeting will begin at 7:00

p.m. until 9:00 p.m. and on June 24

through June 26, 1998, from 7:30 a.m.

until 5:00 p.m. each day. The purpose

of the meeting is to review research and

development applications concerned

with the measurement and evaluation of

health care systems and with testing

new methods of health care delivery

and management. Applications are

reviewed for scientific and technical

merit. Recommendations regarding their

funding are prepared for the Chief

Research and Development Officer (12).

This meeting will be open to the

public at the start of the June 23 session

for approximately one-half hour to cover

administrative matters and to discuss

the general status of the program. The

closed portion of the meeting involves

discussion, examination, reference to,

and oral review of staff and consultant

critiques of research protocols and

similar documents. During this portion

of the meeting, discussion and

recommendations will deal with the

qualifications of the personnel

conducting the studies (the disclosure of

which would constitute a clearly

unwarranted invasion of personal

privacy), as well as research information

(the premature disclosure of which

would be likely to frustrate significantly

implementation of proposed agency

action regarding such research projects.

As provided by the subsection 10(d) of

Pub. L. 92–463, as amended by Pub. L.

94–409, closing portions of these

meetings is in accordance with 5 U.S.C.

552b(c)(6) and (9)(B).

Those who plan to attend the open

session should contact Mr. E. William

Judy, MSHA, Review Program Manager

(124F), Health Services Research and

Development Service, Department of

Veterans Affairs, 810 Vermont Avenue,

NW, Washington, DC, at least five days

before the meeting. For further

information, he can be reached at (202)

273–8254.

Dated: June 9, 1998.

By Direction of the Secretary:

Heyward Bannister,

Committee Management Officer.

[FR Doc. 98–15917 Filed 6–15–98; 8:45 am]

BILLING CODE 8320–01–M