36736 Federal Register / Vol. 63, No. 129 /Tuesday, July 7, 1998 / Notices

Dates: Written comments should be

received on or before August 6, 1998 to

be assured of consideration.

Internal Revenue Service (IRS)

OMB Number: 1545–0884.

Form Number: IRS Form 8279.

Type of Review: Extension.

Title: Election to be Treated as a FSC

or as a Small FSC.

Description: A foreign corporation

and its shareholders must elect to be a

Foreign Sales Corporation (FSC) or

Small FSC. Form 8279 is used to make

the election. Form 8279 provide IRS

with the necessary information to

determine that the foreign corporation

qualifies to be a FSC, number and types

of shareholders, and tax year of the FSC

and its principal shareholder.

Respondents: Business or other forprofit

Estimated Number of Respondents/

Recordkeepers: 5,000

Estimated Burden Hours Per

Respondent/Recordkeeper:

Recordkeeping: 4 hr., 32 min.

Learning about the law or the form:

1 hr., 47 min.

Preparing and sending the form to

the IRS: 1 hr., 56 min.

Frequency of Response: Other (onetime election).

Estimated Total Reporting/

Recordkeeping Burden: 41,350 hours.

Clearance Officer: Garrick Shear (202)

622–3869, Internal Revenue Service,

Room 5571, 1111 Constitution Avenue,

NW., Washington, DC 20224.

OMB Reviewer: Alexander T. Hunt

(202) 395–7860, Office of Management

and Budget, Room 10226, New

Executive Office Building, Washington,

DC 20503.

Lois K. Holland,

Departmental Reports Management Officer.

[FR Doc. 98–17869 Filed 7–6–98; 8:45 am]

BILLING CODE 4830–01–P

DEPARTMENT OF THE TREASURY

Submission for OMB Review;

Comment Request

June 29, 1998.

The Department of the Treasury has

submitted the following public

information collection requirement(s) to

OMB for review and clearance under the

Paperwork Reduction Act of 1995,

Public Law 104–13. Copies of the

submission(s) may be obtained by

calling the Treasury Bureau Clearance

Officer listed. Comments regarding this

information collection should be

addressed to the OMB reviewer listed

and to the Treasury Department

Clearance Officer, Department of the

Treasury, Room 2110, 1425 New York

Avenue, NW., Washington, DC 20220.

DATES: Written comments should be

received on or before July 22, 1998 to be

assured of consideration.

SPECIAL REQUEST: In order to conduct

the focus group interviews described

below within the next 150 days, the

Department of the Treasury is

requesting that the Office of

Management and Budget (OMB) review

and approve this information collection

by July 15, 1998. To obtain a copy of

this study, please contact the Internal

Revenue Service Clearance Officer at the

address listed below.

Internal Revenue Service (IRS)

OMB Number: 1545–1432.

Project Number: M:SP:V 98–015–G.

Type of Review: Revision.

Title: Focus Group Sessions and

Cognitive (In-Depth) Interviews for the

Analysis and Redesign of Publication

594.

Description: In order to improve tax

compliance, the Service needs to

evaluate the understandability and

usability of Publication 594 by meeting

with taxpayers whose past tax history

indicates that they received this

publication as part of their tax process

with the IRS.

Respondents: Individuals or

households, Business or other for-profit.

Estimated Number of Respondents:

28.

Estimated Burden Hours Per

Respondent: 4 hours.

Frequency of Response: Other (onetime only).

Estimated Total Reporting Burden:

282 hours.

Clearance Officer: Garrick Shear (202)

622–3869, Internal Revenue Service,

Room 5571, 1111 Constitution Avenue,

N.W., Washington, DC 20224.

OMB Reviewer: Alexander T. Hunt

(202) 395–7860, Office of Management

and Budget, Room 10226, New

Executive Office Building, Washington,

DC 20503.

Lois K. Holland,

Departmental Reports Management Officer.

[FR Doc. 98–17871 Filed 7–6–98; 8:45 am]

BILLING CODE 4830–01–P

DEPARTMENT OF THE TREASURY

Submission for OMB Rreview;

Comment Request

June 29, 1998.

The Department of the Treasury has

submitted the following public

information collection requirement(s) to

OMB for review and clearance under the

Paperwork Reduction Act of 1995,

Public Law 104–13. Copies of the

submission(s) may be obtained by

calling the Treasury Bureau Clearance

Officer listed. Comments regarding this

information collection should be

addressed to the OMB reviewer listed

and to the Treasury Department

Clearance Officer, Department of the

Treasury, Room 2110, 1425 New York

Avenue, NW., Washington, DC 20220.

DATES: Written comments should be

received on or before July 22, 1998 to be

assured of consideration.

SPECIAL REQUEST: In order to conduct

the focus group interviews described

below on July 13, 1998, the Department

of the Treasury is requesting that the

Office of Management and Budget

(OMB) review and approve this

information collection by July 6, 1998.

To obtain a copy of this study, please

contact the Internal Revenue Service

Clearance Officer at the address listed

below.

Internal Revenue Service (IRS)

OMB Number: 1545–1432.

Project Number: M:SP:V 98–017–G.

Type of Review: Revision.

Title: Child Tax Credit Focus Groups.

Description: The Tax Forms and

Publications Division must design forms

and other materials that accurately

reflect the law as passed by Congress

(Child Tax Credit enacted by Congress

as part of the Taxpayer Relief Act of

1997). Faced with the challenge of

keeping the reporting requirements

imposed by the law upon taxpayers as

simple as possible, the division wishes

to gain taxpayer reaction to the

materials it is developing. The division

believes focus groups will provide

valuable information from taxpayers

that can be used as part of the

development process.

The focus groups will be held in

Washington, DC (July 13); Boston,

Massachusetts (July 15); Los Angeles,

California (July 16); Chicago, Illinois

(July 20); and Richmond, Virginia (July

21).

Respondents: Individuals or

households.

Estimated Number of Respondents:

100.

Estimated Burden Hours Per

Respondent: 3 hours, 30 minutes.

Frequency of Response: Other (onetime only).

Estimated Total Reporting Burden:

282 hours.

Clearance Officer: Garrick Shear (202)

622–3869, Internal Revenue Service,

Room 5571, 1111 Constitution Avenue,

N.W., Washington, DC 20224.

OMB Reviewer: Alexander T. Hunt

(202) 395–7860, Office of Management