Federal Register / Vol. 66, No. 79 / Tuesday, April 24, 2001 / Notices 20711

Regulation Project Number: LR–200–

76 Final.

Type of Review: Extension.

Title: Qualified Conservation

Contributions.

Description: The information is

necessary to comply with various

substantative requirements of section

170(h), which describes situation in

which a taypayer is entitled to an

income tax deduction for a charitable

contribution for conservation purposes

of a partial interest in real estate.

Respondents: Business or other forprofit, Individuals or households, Notfor-profit institutions, Farms, Federal

Government, State, Local or Tribal

Government.

Estimated Number of Respondents/

Recordkeeper: 1,000.

Estimated Burden Hours Per

Recordkeeper: 1 hour, 15 minutes

Estimated Total Recordkeeping

Burden: 1,250 hours.

OMB Number: 1545–1308.

Regulation Project Number: PS–260–

82 Final.

Type of Review: Extension.

Title: Election, Revocation,

Termination, and Tax Effect of

Subchapter S Status.

Description: Sections 1.1362–1

through 1.1362–7 of the Income Tax

Regulations provide the specific

procedures and requirements necessary

to implement section 1362, including

the filing of various elections and

statements with the Internal Revenue

Service.

Respondents: Individuals or

households, Business or other for-profit,

Farms.

Estimated Number of Respondents/

Recordkeeper: 133.

Estimated Burden Hours Per

Respondent/Recordkeeper: 2 hours, 25

minutes.

Frequency of Response: On occasion.

Estimated Total Reporting/

Recordkeeping Burden: 322 hours.

OMB Number: 1545–1595.

Revenue Procedure Number: Revenue

Procedure 98–25.

Type of Review: Extension.

Title: Automatic Data Processing.

Description: Revenue Procedure 98–

25 specifies the basic requirements that

the IRS considers to be essential in cases

where a taxpayer’s records are

maintained within an Automatic Data

Processing System (ADP). If machine—

sensible records are lost, stolen,

destroyed, or materially inaccurate, the

Revenue Procedure requires that a

taxpayer promptly notify its District

Director and submit a plan to replace

the affected records. The District

Director will notify the taxpayer of any

objection(s) to the taxpayer’s plan. Also,

the Revenue Procedure provides that a

taxpayer who maintains machinesensible records may request to enter

into a Record Retention Limitation

Agreement (RRLA) with its District

Director. The taxpayer’s request must

identify and describe those records the

taxpayer proposes not to retain and

explain why those records will not

become material to the administration of

any internal revenue law. The District

Director will notify the taxpayer

whether or not the District Director will

enter into an RRLA. Finally, Revenue

Procedure 98–25 provides that the

District Director may conduct an

evaluation of a taxpayer’s machinesensible records and may initiate testing

to establish the authenticity, readability,

completeness, and integrity of such

records.

Respondents: Business or other forprofit, Individuals or households, Notfor-profit institutions, Farms, Federal

Government, State, Local or Tribal

Government.

Estimated Number of Respondents/

Recordkeeper: 3,000.

Estimated Burden Hours Per

Respondent/Recordkeeper: 40 hours.

Frequency of Response: On occasion.

Estimated Total Reporting/

Recordkeeping Burden: 120,000 hours.

OMB Number: 1545–1722.

Form Number: IRS Form 8873.

Type of Review: Extension.

Title: Extraterritorial Income

Exclusion.

Description: A taxpayer uses Form

8873 to claim the gross income

exclusion provided for by section 114 of

the Internal Revenue Code.

Respondents: Business or other forprofit, Individuals or households.

Estimated Number of Respondents/

Recordkeeper: 1,000,000.

Estimated Burden Hours Per

Respondent/Recordkeeper:

Recordkeeping 21— 21 hr., 45 min.

Learning about the law or the form—1

hr., 53 min.

Preparing, copying, assembling, and

sending the form to the IRS—2 hr., 19

min.

Frequency of Response: Annually.

Estimated Total Reporting/

Recordkeeping Burden: 25,970,000

hours.

Clearance Officer: Garrick Shear,

Internal Revenue Service, Room 5244,

1111 Constitution Avenue, NW,

Washington, DC 20224.

OMB Reviewer: Alexander T. Hunt(202)

395–7860, Office of Management and

Budget, Room 10202, New Executive

Office Building, Washington, DC

20503.

Mary A. Able,

Departmental Reports, Management Officer.

[FR Doc. 01–10126 Filed 4–23–01; 8:45 am]

BILLING CODE 4830–01–P

DEPARTMENT OF THE TREASURY

Bureau of Alcohol, Tobacco and

Firearms

Proposed Collection; Comment

Request

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 Bureau of

Alcohol, Tobacco and Firearms within

the Department of the Treasury is

soliciting comments concerning the

User-Limited Permit (Explosives).

DATES: Written comments should be

received on or before June 25, 2001 to

be assured of consideration.

ADDRESSES: Direct all written comments

to Bureau of Alcohol, Tobacco and

Firearms, Linda Barnes, 650

Massachusetts Avenue, NW.,

Washington, DC 20226, (202) 927–8930.

FOR FURTHER INFORMATION CONTACT:

Requests for additional information or

copies of the form(s) and instructions

should be directed to Guy Hummel,

Chief, Arson and Explosives Programs

Division, 650 Massachusetts Avenue,

NW., Washington, DC 20226, (202) 927–

7930.

SUPPLEMENTARY INFORMATION:

Title: User-Limited Permit

(Explosives).

OMB Number: 1512–0242.

Form Number: ATF F 5400.6.

Abstract: The user-limited permit is

useful to the person making a one-time

purchase from out-of-state. It is used

one time only and is nonrenewable. The

explosives distributor makes entries on

the form and returns the form to the

permittee to prevent reuse of the permit.

Dealers maintain copies of the form on

file for a period of 5 years.

Current Actions: There are no changes

to this information collection and it is

being submitted for extension purposes

only.

20712 Federal Register / Vol. 66, No. 79 / Tuesday, April 24, 2001 / Notices

Type of Review: Extension.

Affected Public: Business or other forprofit.

Estimated Number of Respondents:

1,092.

Estimated Time Per Respondent: 12

minutes.

Estimated Total Annual Burden

Hours: 22.

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.

Dated: April 12, 2001.

William T. Earle,

Assistant Director (Management) CFO.

[FR Doc. 01–10098 Filed 4–23–01; 8:45 am]

BILLING CODE 4810–31–P

DEPARTMENT OF THE TREASURY

Bureau of Alcohol, Tobacco and

Firearms

Proposed Collection; Comment

Request

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 Bureau of

Alcohol, Tobacco and Firearms within

the Department of the Treasury is

soliciting comments concerning the

Federal Firearms and Ammunition

Excise Tax Deposit.

DATES: Written comments should be

received on or before June 25, 2001 to

be assured of consideration.

ADDRESS: Direct all written comments to

Bureau of Alcohol, Tobacco and

Firearms, Linda Barnes, 650

Massachusetts Avenue, NW.,

Washington, DC 20226, (202) 927–8930.

FOR FURTHER INFORMATION CONTACT:

Requests for additional information or

copies of the form(s) and instructions

should be directed to Thomas Stewart,

Chief, Revenue Operations Branch, 650

Massachusetts Avenue, NW.,

Washington, DC 20226, (202) 927–8200.

SUPPLEMENTARY INFORMATION:

Title: Federal Firearms and

Ammunition Excise Tax Deposit.

OMB Number: 1512–0509.

Form Number: ATF F 5300.27.

Abstract: A federal excise tax is

imposed by 26 U.S.C. 4181 on the sale

of pistols and revolvers, other firearms,

shells and cartridges sold by

firearms,manufacturers, producers, and

importers. Sections 6001, 6301, and

6302 of Title 26 U.S.C. establish the

authority for a deposit of excise tax to

be made. The information on the form

identifies the taxpayer and establishes

the taxpayer’s deposit.

Current Actions: There are no changes

to this information collection and it is

being submitted for extension purposes

only.

Type of Review: Extension.

Affected Public: Business or other forprofit, individuals or households.

Estimated Number of Respondents:

283.

Estimated Time Per Respondent: 9

minutes.

Estimated Total Annual Burden

Hours: 770.

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.

Dated: April 12, 2001.

William T. Earle,

Assistant Director (Management) CFO.

[FR Doc. 01–10099 Filed 4–23–01; 8:45 am]

BILLING CODE 4810–31–P

DEPARTMENT OF THE TREASURY

Bureau of Alcohol, Tobacco and

Firearms

Proposed Collection; Comment

Request

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 Bureau of

Alcohol, Tobacco and Firearms within

the Department of the Treasury is

soliciting comments concerning the

Application For License or Permit

Under 18 U.S.C. Chapter 40, Explosives.

DATES: Written comments should be

received on or before June 25, 2001 to

be assured of consideration.

ADDRESSES: Direct all written comments

to Bureau of Alcohol, Tobacco and

Firearms, Linda Barnes, 650

Massachusetts Avenue, NW.,

Washington, DC 20226, (202) 927–8930.

FOR FURTHER INFORMATION CONTACT:

Requests for additional information or

copies of the form(s) and instructions

should be directed to Richard Van Loan,

Chief, Public Safety Branch, 650

Massachusetts Avenue, NW.,

Washington, DC 20226, (202) 927–8054.

SUPPLEMENTARY INFORMATION:

Title: Application For License or

Permit Under 18 U.S.C. Chapter 40,

Explosives.

OMB Number: 1512–0182.

Form Number: ATF F 5400.13/

5400.16.

Abstract: Chapter 40, Title 18, U.S.C.

provides that any person engaged in the

business of explosive materials as a

dealer, manufacturer, or importer shall

be licensed. The information collected

on the form is used to determine if the

applicant is qualified to be a licensee or

permittee under the provisions of the

statute. There is no record retention

requirement for the applicant.

Current Actions: There are no changes

to this information collection and it is