Federal Register / Vol. 70, No. 184 / Friday, September 23, 2005 / Notices 55961 

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 Form 

4810, Request for Prompt Assessment 

Under Internal Revenue Code Section 

6501(d). 

DATES: Written comments should be 

received on or before November 22, 

2005 to be assured of consideration. 

ADDRESSES: Direct all written comments 

to Glenn P. Kirkland, Internal Revenue 

Service, room 6516, 1111 Constitution 

Avenue, NW., Washington, DC 20224. 

FOR FURTHER INFORMATION CONTACT: 

Requests for additional information or 

copies of the form and instructions 

should be directed to Allan Hopkins, at 

(202) 622–6665, or at Internal Revenue 

Service, room 6516, 1111 Constitution 

Avenue, NW., Washington, DC 20224, 

or through the Internet, at 

Allan.M.Hopkins@irs.gov. 

SUPPLEMENTARY INFORMATION: 

Title: Request for Prompt Assessment 

Under Internal Revenue Code Section 

6501(d). 

OMB Number: 1545–0430. 

Form Number: 4810. 

Abstract: Fiduciaries representing a 

dissolving corporation or a decedent’s 

estate may request a prompt assessment 

of tax under Internal Revenue Code 

section 6501(d). Form 4810 is used to 

help locate the return and expedite the 

processing of the taxpayer’s request. 

Current Actions: There are no changes 

being made to the form at this time. 

Type of Review: Extension of a 

currently approved collection. 

Affected Public: Individuals or 

households, business or other for-profit 

organizations, farms, and the Federal 

government. 

Estimated Number of Respondents: 

4,000. 

Estimated Time Per Respondent: 30 

minutes. 

Estimated Total Annual Burden 

Hours: 2,000. 

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: September 15, 2005. 

Glenn P. Kirkland, 

IRS Reports Clearance Officer. 

[FR Doc. 05–18996 Filed 9–22–05; 8:45 am] 

BILLING CODE 4830–01–P 

DEPARTMENT OF THE TREASURY 

Internal Revenue Service 

[EE–147–87] 

Proposed Collection; Comment 

Request for Regulation Project 

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 an 

existing final regulation, EE–147–87 (TD 

8376), Qualified Separate Lines of 

Business (§§ 1.414(r)–3, 1.414(r)–4, and 

1.414(r)–6). 

DATES: Written comments should be 

received on or before November 22, 

2005 to be assured of consideration. 

ADDRESSES: Direct all written comments 

to Glenn Kirkland, Internal Revenue 

Service, room 6516, 1111 Constitution 

Avenue, NW., Washington, DC 20224. 

FOR FURTHER INFORMATION CONTACT: 

Requests for additional information or 

copies of regulations should be directed 

to Allan Hopkins, at (202) 622–6665, or 

at Internal Revenue Service, room 6516, 

1111 Constitution Avenue, NW., 

Washington, DC 20224, or through the 

Internet, at Allan.M.Hopkins@irs.gov. 

SUPPLEMENTARY INFORMATION

Title: Qualified Separate Lines of 

Business. 

OMB Number: 1545–1221. 

Regulation Project Number: EE–147–

87. 

Abstract: Section 414(r) of the Internal 

Revenue Code requires that employers 

who wish to test their qualified 

retirement plans on a separate line of 

business basis, rather than on a 

controlled group basis, provide notice to 

the IRS that the employer treats itself as 

operating qualified separate lines of 

business. Additionally, an employer 

may request an IRS determination that 

such lines satisfy administrative 

scrutiny. This regulation elaborates on 

the notice requirement and the 

determination process. 

Current Actions: There is no change to 

this existing regulation. 

Type of Review: Extension of a 

currently approved collection. 

Affected Public: Business or other forprofit organizations. 

Estimated Number of Respondents: 

253. 

Estimated Time per Respondent: 3 

hours, 27 minutes. 

Estimated Total Annual Burden 

Hours: 899. 

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: 

55962 Federal Register / Vol. 70, No. 184 / Friday, September 23, 2005 / Notices 

(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: September 13, 2005. 

Glenn P. Kirkland, 

IRS Reports Clearance Officer. 

[FR Doc. 05–18997 Filed 9–22–05; 8:45 am] 

BILLING CODE 4830–01–P 

DEPARTMENT OF THE TREASURY 

Internal Revenue Service 

[REG–209828–96] 

Proposed Collection; Comment 

Request for Regulation Project 

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 an 

existing final regulation, REG–209828 

(TD 8758), Nuclear Decommissioning 

Funds; Revised Schedules of Ruling 

Amounts (§ 1.468A–3). 

DATES: Written comments should be 

received on or before November 22, 

2005 to be assured of consideration. 

ADDRESSES: Direct all written comments 

to Glenn Kirkland, Internal Revenue 

Service, room 6516, 1111 Constitution 

Avenue, NW., Washington, DC 20224. 

FOR FURTHER INFORMATION CONTACT: 

Requests for additional information or 

copies of the regulation should be 

directed to Allan Hopkins, at (202) 622–

6665, or at Internal Revenue Service, 

room 6516, 1111 Constitution Avenue, 

NW., Washington, DC 20224, or through 

the Internet at Allan.M.Hopkins@irs.gov. 

SUPPLEMENTARY INFORMATION: 

Title: Nuclear Decommissioning 

Funds; Revised Schedules of Ruling 

Amounts. 

OMB Number: 1545–1511. 

Regulation Project Number: REG–

209828–96. 

Abstract: This regulation relates to 

requests for revised schedules of ruling 

amounts for nuclear decommisioning 

reserve funds under section 468A(d) of 

the Internal Revenue Code. The 

regulation eases the burden on affected 

taxpayers by permitting electing 

taxpayers with qualifying interests in 

nuclear power plants to adjust their 

ruling amounts under a formula or 

method rather than by filing a request 

for a revised schedule of ruling 

amounts. 

Current Actions: There is no change to 

this existing regulation. 

Type of Review: Extension of a 

currently approved collection. 

Affected Public: Business or other forprofit organizations. 

Estimated Number of Respondents: 

20. 

Estimated Time per Respondent: 5 

hours. 

Estimated Total Annual Burden 

Hours: 100. 

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: September 13, 2005. 

Glenn Kirkland, 

IRS Reports Clearance Officer. 

[FR Doc. 05–18998 Filed 9–22–05; 8:45 am] 

BILLING CODE 4830–01–P 

DEPARTMENT OF THE TREASURY 

Internal Revenue Service 

Proposed Collection; Comment 

Request for Form 56 

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 Form 

56, Notice Concerning Fiduciary 

Relationship. 

DATES: Written comments should be 

received on or before November 22, 

2005 to be assured of consideration. 

ADDRESSES: Direct all written comments 

to Glenn Kirkland, Internal Revenue 

Service, room 6516, 1111 Constitution 

Avenue, NW., Washington, DC 20224. 

FOR FURTHER INFORMATION CONTACT: 

Requests for additional information or 

copies of the form and instructions 

should be directed to Allan Hopkins, at 

(202) 622–6665, or at Internal Revenue 

Service, room 6516, 1111 Constitution 

Avenue, NW., Washington, DC 20224, 

or through the Internet, at 

Allan.M.Hopkins@irs.gov. 

SUPPLEMENTARY INFORMATION: 

Title: Notice Concerning Fiduciary 

Relationship. 

OMB Number: 1545–0013. 

Form Number: 56. 

Abstract: Form 56 is used to inform 

the IRS that a person is acting for 

another person in a fiduciary capacity 

so that the IRS may mail tax notices to 

the fiduciary concerning the person for 

whom he/she is acting. The data is used 

to ensure that the fiduciary relationship 

is established or terminated and to mail