Federal Register / Vol. 73, No. 157 / Wednesday, August 13, 2008 / Notices 47253 

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 Allan Hopkins, at (202) 622–

6665, or at Internal Revenue Service, 

Room 6129, 1111 Constitution Avenue, 

NW., Washington, DC 20224, or through 

the Internet, at Allan.M.Hopkins@ 

irs.gov. 

SUPPLEMENTARY INFORMATION: 

Title: Qualified Lessee Construction 

Allowances for Short-Term Leases. 

OMB Number: 1545–1661. 

Regulation Project Number: REG–

106010–98. 

Abstract: The regulations provide 

guidance with respect to § 110, which 

provides a safe harbor whereby it will 

be assumed that a construction 

allowance provided by a lessor to a 

lessee is used to construct or improve 

lessor property when long-term property 

is constructed or improved and used 

pursuant to a short-term lease. The 

regulations ensure that both the lessee 

and the lessor consistently treat the 

property subject to construction 

allowance as nonresidential real 

property owned by the lessor. 

Current Actions: There is no change to 

these existing regulations. 

Type of Review: Extension of a 

currently approved collection. 

Affected Public: Business or other forprofit organizations. 

Estimated Number of Respondents: 

10,000. 

Estimated Average Time per 

Respondent: 1 hour. 

Estimated Total Annual Reporting 

Burden Hours: 10,000. 

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: July 31, 2008. 

Glenn Kirkland, 

IRS Reports Clearance Officer. 

[FR Doc. E8–18757 Filed 8–12–08; 8:45 am] 

BILLING CODE 4830–01–P 

DEPARTMENT OF THE TREASURY 

Internal Revenue Service 

[REG–154000–04] 

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 

proposed rulemaking regulations, REG–

154000–04 Notice of Proposed 

Rulemaking) Diesel Fuel and Kerosene 

Excise Tax; Dye Injection. 

DATES: Written comments should be 

received on or before October 14, 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 Allan Hopkins at Internal 

Revenue Service, Room 6129, 1111 

Constitution Avenue, NW., Washington, 

DC 20224, or at (202) 622–6665, or 

through the Internet at 

Allan.M.Hopkins@irs.gov. 

SUPPLEMENTARY INFORMATION: 

Title: Notice of Proposed Rulemaking 

Diesel Fuel and Kerosene Excise Tax; 

Dye Injection. 

OMB Number: 1545–1418. 

Regulation Project Number: REG–

154000–04. 

Abstract: In order for diesel fuel and 

kerosene that is used in a nontaxable 

use to be exempt from tax under section 

4082(a), it must be indelibly dyed by 

use of a mechanical dye injection 

system that satisfies the requirements in 

the regulations. 

Current Actions: There are no changes 

being made to this existing regulation. 

Burden hours have been adjusted to 

correct a prior erroneous calculation. 

Type of Review: Revision of currently 

approved collection. 

Affected Public: Business or other forprofit organizations. 

Estimated Number of Respondents: 

200. 

Estimated Time per Respondent: 7 

hours. 

Estimated Total Annual Burden 

Hours: 1,400. 

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. 


ebenthall on PRODPC60 with NOTICES
47254 Federal Register / Vol. 73, No. 157 / Wednesday, August 13, 2008 / Notices 

Approved: July 31, 2008. 

Glenn Kirkland, 

IRS Reports Clearance Officer. 

[FR Doc. E8–18758 Filed 8–12–08; 8:45 am] 

BILLING CODE 4830–01–P 

DEPARTMENT OF THE TREASURY 

Internal Revenue Service 

[IA–83–90] 

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, IA–83–90 (TD 

8383), Disclosure of Tax Return 

Information for Purposes of Quality or 

Peer Reviews, Disclosure of Tax Return 

Information Due to Incapacity or Death 

of Tax Return Preparer (§ 301.7216–

2(o)). 

DATES: Written comments should be 

received on or before October 14, 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 information collection 

should be directed to Allan Hopkins, 

(202) 622–6665, Internal Revenue 

Service, Room 6129, 1111 Constitution 

Avenue, NW., Washington, DC 20224, 

or through the Internet at 

Allan.M.Hopkins@irs.gov. 

SUPPLEMENTARY INFORMATION: 

Title: Disclosure of Tax Return 

Information for Purposes of Quality or 

Peer Reviews, Disclosure of Tax Return 

Information Due to Incapacity or Death 

of Tax Return Preparer. 

OMB Number: 1545–1209. 

Regulation Project Number: IA–83–90 

(Final). 

Abstract: These regulations govern the 

circumstances under which tax return 

information may be disclosed for 

purposes of conducting quality or peer 

reviews, and disclosures that are 

necessary because of the tax return 

preparer’s death or incapacity. 

Current Actions: There is no change to 

this existing regulation. 

Type of Review: Extension of OMB 

approval. 

Affected Public: Business or other forprofit organizations. 

Estimated Number of Respondents: 

250,000. 

Estimated Time per Respondent: 1 

hour. 

Estimated Total Annual Burden 

Hours: 250,000. 

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: July 31, 2008. 

Glenn P. Kirkland, 

IRS Reports Clearance Officer. 

[FR Doc. E8–18759 Filed 8–12–08; 8:45 am] 

BILLING CODE 4830–01–P 

DEPARTMENT OF THE TREASURY 

Internal Revenue Service 

[REG–150313–01] 

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 proposed regulations, REG–

150313–01, Redemptions Taxable as 

Dividends. 

DATES: Written comments should be 

received on or before October 14, 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 information collection 

should be directed to Allan Hopkins, 

(202) 622–6665, 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: Redemptions Taxable as 

Dividends. 

OMB Number: 1545–1811. 

Regulation Project Number: REG–

150313–01. 

Abstract: This information is 

necessary to ensure that the redeemed 

shareholder’s suspended basis account 

is properly taken into account as a loss 

under the Code or regulations to the 

extent of the lesser of the amount of the 

suspended basis account or the gain 

recognized upon a disposition of other 

stock in the redeeming corporation. 

Current Actions: There is no change to 

this existing regulation. 

Type of Review: Extension of OMB 

approval. 

Affected Public: Individuals or 

households, and business or other forprofit organizations. 

Estimated Number of Respondents: 

3,000. 


ebenthall on PRODPC60 with NOTICES