Document Headings

                    Document headings vary by document type but may contain                    the following:                  
                -                       the agency or agencies that issued and signed a document                    
                -                       the number of the CFR title and the number of each part                      the document amends, proposes to amend, or is directly                      related to                    
                -                       the agency docket number / agency internal file number                    
                -                       the RIN which identifies each regulatory action listed in                      the Unified Agenda of Federal Regulatory and Deregulatory                      Actions                    

                    See the                                          Document Drafting Handbook                                        for more details.                  

###### Department of the Treasury

# DATES:

Written comments should be received on or before July 9, 2001. 

## Internal Revenue Service (IRS) 

*OMB Number:*                     1545-0786.                

*Regulation Project Number:*                     INTL-50-86 Final (TD 8110).                

*Type of Review:*                     Extension.                

*Title:*                     Sanctions on Issuers and Holders of Registration-Required Obligations Not in Registered Form.                

*Description:*                     The Internal Revenue Service needs the information in order to ensure that purchasers of bearer obligations are not U.S. persons (other than those permitted to hold obligations under section 165(j) and to ensure that U.S. persons holding bearer obligations properly report income and gain on such obligations. The people reporting will be institutions holding bearer obligations.                 

*Respondents:*                     Business or other for-profit.                

*Estimated Number of Respondents:*                     1,000.                

*Estimated Burden Hours Per Respondent:*                     3 minutes.                

*Frequency of Response:*                     On occasion.                

*Estimated Total Reporting Burden:*                     39,742 hours.                

*OMB Number:*                     1545-0823.                

*Regulation Project Number:*                     FI-221-83 NPRM and FI-100-83 Temporary.                

*Type of Review:*                     Extension.                

*Title:*                     Indian Tribal Governments Treated as States for Certain Purposes.                

*Description:*                     The regulations provide that if the governing body of a tribe, or its subdivision, is not designated as an Indian tribal government or subdivision thereof for purpose of section 7701(a)(40) and 7871, it may apply for a ruling from the IRS.                 

*Respondents:*                     State, Local or Tribal Government.                

*Estimated Number of Respondents:*                     25.                

*Estimated Burden Hours Per Respondent:*                     1 hour.                

*Frequency of Response:*                     Other (once).                

*Estimated Total Reporting Burden:*                     25 hours.                

*OMB Number:*                     1545-1081.                

*Form Number:*                     IRS Form 8809.                

*Type of Review:*                     Extension.                

*Title:*                     Request for Extension of Time To File Information Returns.                

*Description:*                     Form 8809 is used to request an extension of time to file certain information returns. It is used by IRS to process requests expeditiously and to track from year to year those who repeatedly ask for an extension.                           ( print page 30789)    

*Respondents:*                     Business or other for-profit, Individuals or households, Not-for-profit institutions, Farms, Federal Government, State, Local or Tribal Government.                

*Estimated Number of Respondents/Recordkeepers:*                     50,000.                

*Estimated Burden Hours Per Respondent/Recordkeeper:*

 Recordkeeping—2 hrs., 3 min. 

 Learning about the law or the form—9 min. 

 Preparing and sending the form to the IRS—26 min. 

*Frequency of Response:*                     On occasion.                

*Estimated Total Reporting/Recordkeeping Burden:*                     132,500 hours.                

*OMB Number:*                     1545-1132.                

*Regulation Project Number:*                     INTL-536-89 Final.                

*Type of Review:*                     Extension.                

*Title:*                     Registration Requirements with Respect to Certain Debt Obligations; Application of Repeal of 30 Percent Withholding by the Tax Reform Act of 1984.                

*Description:*                     The Internal Revenue Service needs the information in order to ensure that purchasers of bearer obligations are not U.S. persons (other than those permitted to hold obligations under section 165(j) and to ensure that U.S. persons holding bearer obligations properly report income and gain on such obligations.                 

*Respondents:*                     Business or other for-profit.                

*Estimated Number of Respondents/Recordkeepers:*                     5,000.                

*Estimated Burden Hours Per Respondent/Recordkeeper:*                     10 minutes.                 

*Frequency of Response:*                     On occasion, Annually.                

*Estimated Total Reporting/Recordkeeping Burden:*                     852 hours.                

*OMB Number:*                     1545-1728.                

*Regulation Project Number:*                     REG-114082-00 NPRM and REG-109707-97 Temp and Final.                

*Type of Review:*                     Extension.                

*Title:*                     HIPAA Nondiscrimination (REG-114082-00); and Interim Final Rules for Nondiscrimination in Health Coverage in the Group Market (REG-109707-97).                

*Description:*                     This regulation requires group health plans, and the employers and employee organizations that sponsor them, to provide a notice to individuals previously discriminated against based on a health factor, informing the individuals of their right to enroll in the plan without regard to their health. The notice is necessary so that these individuals will now that they have the right to enroll in the plan.                 

*Respondents:*                     Business or other for-profit, Not-for-profit institutions.                

*Estimated Number of Respondents:*                     120,000.                

*Estimated Burden Hours Per Respondent:*                     3 minutes.                

*Frequency of Response:*                     Other (one time by July 2001).                

*Estimated Total Reporting/Recordkeeping Burden:*                     5,950 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.                

Lois K. Holland,

Departmental Reports, Management Officer.

[FR Doc. 01-14305 Filed 6-6-01; 8:45 am] 

BILLING CODE 4830-01-P