Federal Register / Vol. 73, No. 154 / Friday, August 8, 2008 / Notices 46361 

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 existing 

proposed and final regulations, REG–

116641–01, (TD 9136 (final)) and REG–

163195–05 (NPRM), Information 

Reporting and Backup Withholding for 

Payment Card Transactions. 

DATES: Written comments should be 

received on or before October 7, 2008 to 

be assured of consideration. 

ADDRESSES: Direct all written comments 

to Glenn Kirkland, Internal Revenue 

Service, Room 6129, 1111 Constitution 

Avenue NW., Washington, DC 20224. 

FOR FURTHER INFORMATION CONTACT: 

Requests for additional information or 

copies of the regulations should be 

directed to R. Joseph Durbala at Internal 

Revenue Service, Room 6129, 1111 

Constitution Avenue, NW., Washington, 

DC 20224, or at (202) 622–3634, or 

through the Internet at 

RJoseph.Durbala@irs.gov. 

SUPPLEMENTARY INFORMATION: 

Title: Information Reporting and 

Backup Withholding for Payment Card 

Transactions. 

OMB Number: 1545–1819. 

Regulation Project Number: TD 9136. 

Abstract: This document contains 

proposed and final regulations relating 

to the information reporting 

requirements, information reporting 

penalties, and backup withholding 

requirements for payment card 

transactions. This document also 

contains final regulations relating to the 

IRS TIN Matching Program. 

Current Actions: As a result of the 

additional collection activities from the 

proposed regulations (REG–163195–05 

(NPRM)), we are reporting a total 

burden increase of 25,489,570 hours. 

Type of Review: Revision of a 

currently approved collection. 

Affected Public: Business or other forprofit organizations. 

Estimated Total Annual Reporting 

Burden: 37,239,570 hours. 

Estimated Average Annual Burden 

per Respondent: 1 hour 55 minutes. 

Estimated Number of Respondents: 

31,254,000. 

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: August 4, 2008. 

Glenn P. Kirkland, 

IRS Reports Clearance Officer. 

[FR Doc. E8–18219 Filed 8–7–08; 8:45 am] 

BILLING CODE 4830–01–P 

DEPARTMENT OF THE TREASURY 

Internal Revenue Service 

[REG–121063–97; TD 8972 (final)] 

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–121063–

97 (TD 8972), Averaging of Farm Income 

(§ 1.1301–1). 

DATES: Written comments should be 

received on or before October 7, 2008 to 

be assured of consideration. 

ADDRESSES: Direct all written comments 

to Glenn P. Kirkland, Internal Revenue 

Service, Room 6129, 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 R. Joseph Durbala 

at Internal Revenue Service, Room 6129, 

1111 Constitution Avenue, NW., 

Washington, DC 20224, or at (202) 622–

3634, or through the Internet at 

RJoseph.Durbala@irs.gov. 

SUPPLEMENTARY INFORMATION: 

Title: Averaging of Farm Income. 

OMB Number: 1545–1662. 

Form Number: REG–121063–97; TD 

8972(Final). 

Abstract: Section 1301 of the Internal 

Revenue Code allows an individual 

engaged in a farming business to elect 

to reduce his or her regular tax liability 

by treating all or a portion of the current 

year’s farming income as if it had been 

earned in equal proportions over the 

prior three years. To take advantage of 

income averaging, § 1301 requires that 

the taxpayer calculate the § 1 tax using 

the three prior years’ tax tables and, if 

applicable, Schedule D, Capital Gains 

and Losses, (to apply the maximum 

capital gains tax rates), as well as the 

current year’s tax tables or tax rate 

schedules. The regulation requires the 

taxpayer to use Schedule J of Form 1040 

to record and total the amount of tax for 

each year of the four year calculation. 

Current Actions: There are no changes 

to this existing regulation. 

Type of Review: Extension of a 

currently approved collection. 

The burden for this requirement is 

reflected in the burden estimate for 

Schedule J of Form 1040. 

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: 


pwalker on PROD1PC71 with NOTICES
46362 Federal Register / Vol. 73, No. 154 / Friday, August 8, 2008 / 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: August 4, 2008. 

Glenn P. Kirkland, 

IRS Reports Clearance Officer. 

[FR Doc. E8–18221 Filed 8–7–08; 8:45 am] 

BILLING CODE 4830–01–P 

DEPARTMENT OF THE TREASURY 

Internal Revenue Service 

[REG–146895–05; TD 9412] 

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 the 

existing proposed and temporary 

regulations, REG–146895–05 (TD 9412), 

Election To Expense Certain Refineries. 

DATES: Written comments should be 

received on or before October 7, 2008, 

to be assured of consideration. 

ADDRESSES: Direct all written comments 

to Glenn P. Kirkland, Internal Revenue 

Service, Room 6129, 1111 Constitution 

Avenue, NW., Washington, DC 20224. 

FOR FURTHER INFORMATION CONTACT: 

Requests for additional information or 

copies of the regulations should be 

directed to R. Joseph Durbala at Internal 

Revenue Service, Room 6129, 1111 

Constitution Avenue, NW., Washington, 

DC 20224, or at (202) 622–3634, or 

through the Internet at 

RJoseph.Durbala@irs.gov. 

SUPPLEMENTARY INFORMATION: 

Title: Election To Expense Certain 

Refineries. 

OMB Number: 1545–2103. 

Regulation Project Number: REG–

146895–05 (TD 9412). 

Abstract: This document contains 

temporary regulations relating to the 

election to expense qualified refinery 

property under section 179C of the 

Internal Revenue Code, and affects 

taxpayers who own refineries located in 

the United States. These temporary 

regulations reflect changes to the law 

made by the Energy Policy Act of 2005. 

The text of these temporary regulations 

also serves as the text of the proposed 

Regulations. 

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: 

12. 

Estimated Time per Respondent: 10 

Hours. 

Estimated Total Annual Burden 

Hours: 120. 

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: August 4, 2008. 

Glenn P. Kirkland, 

IRS Reports Clearance Officer. 

[FR Doc. E8–18223 Filed 8–7–08; 8:45 am] 

BILLING CODE 4830–01–P 

DEPARTMENT OF THE TREASURY 

Internal Revenue Service 

Proposed Collection; Comment 

Request for Form 13013, 13013–A, 

13013–B, and 13013–C 

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 the 

Form 13013, Citizen Advocacy Panel 

Membership Application—New York, 

13013–A, Citizen Advocacy Panel 

Membership Application—Midwest, 

13013–B, Citizen Advocacy Panel 

Membership Application—South 

Florida, and 13013–C, Citizen Advocacy 

Panel Membership Application—Pacific 

Northwest. 

DATES: Written comments should be 

received on or before October 7, 2008 to 

be assured of consideration. 

ADDRESSES: Direct all written comments 

to Glenn P. Kirkland, Internal Revenue 

Service, Room 6129, 1111 Constitution 

Avenue, NW., Washington, DC 20224. 

FOR FURTHER INFORMATION CONTACT: 

Requests for additional information or 

copies of the form should be directed to 

R. Joseph Durbala, (202) 622–3634, 

Internal Revenue Service, Room 6129, 

1111 Constitution Avenue, NW., 

Washington, DC 20224, or through the 

Internet at RJoseph.Durbala@irs.gov. 

SUPPLEMENTARY INFORMATION: 

Title: Taxpayer Advocacy Panel (TAP) 

Membership Application. 

OMB Number: 1545–1788. 

Form Number: 13013, 13013–A, 

13013–B, 13013–C. 

Abstract: These forms are used as an 

application to volunteer to serve on the 

Taxpayer Advocacy Panel (TAP), as an 


pwalker on PROD1PC71 with NOTICES