7630 Federal Register / Vol. 73, No. 27 / Friday, February 8, 2008 / Notices 

Title: Low Sulfur Diesel Fuel 

Production Credit. 

OMB Number: 1545–1914. 

Form Number: 8896. 

Abstract: IRC section 45H allows 

small business refiners to claim a credit 

for the production of low sulfur diesel 

fuel. The American Jobs Creation Act of 

2004 section 399 brought it into 

existence. Form 8896 will allow 

taxpayers to use a standardized format 

to claim this credit. 

Current Actions: 14 lines and 1 

attachment have been deleted, while 5 

code references have been added. 

Type of Review: Revision of a 

currently approved collection. 

Affected Public: Business or other forprofit organizations. 

Estimated Number of Respondents: 

66. 

Estimated Time per Respondent: 4 

hours, 44 minutes. 

Estimated Total Annual Burden 

Hours: 131. 

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: February 1, 2008. 

Allan Hopkins, 

IRS Reports Clearance Officer. 

[FR Doc. E8–2312 Filed 2–7–08; 8:45 am] 

BILLING CODE 4830–01–P 

DEPARTMENT OF THE TREASURY 

Internal Revenue Service 

[REG–120168–97] 

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–120168–

97 (TD 8798), Preparer Due Diligence 

Requirements for Determining Earned 

Income Credit Eligibility. 

DATES: Written comments should be 

received on or before April 8, 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 copies of the regulation 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@ors.gov. 

SUPPLEMENTARY INFORMATION: Title: 

Preparer Due Diligence Requirements 

for Determining Earned Income Credit 

Eligibility. 

OMB Number: 1545–1570. 

Regulation Project Number: REG–

120168–97. 

Abstract: Income tax return preparers 

who satisfy the due diligence 

requirements in this regulation will 

avoid the imposition of the penalty 

section 6695(g) of the Internal Revenue 

Code for returns or claims for refund 

due after December 31, 1997. The due 

diligence requirements include 

soliciting the information necessary to 

determine a taxpayer’s eligibility for, 

and amount of, the Earned Income Tax 

Credit and the retention of this 

information. 

Current Actions: There are no changes 

being made to this existing regulation. 

Type of Review: Extension of a 

currently approved collection. 

Affected Public: Business or other forprofit. 

Estimated Number of Respondents: 

100,000. 

Estimated Time per Respondent: 5 

hours, 4 minutes. 

Estimated Total Annual Burden 

Hours: 507,136. 

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: January 29, 2008. 

Glenn Kirkland, 

IRS Reports Clearance Officer. 

[FR Doc. E8–2313 Filed 2–7–08; 8:45 am] 

BILLING CODE 4830–01–P 

DEPARTMENT OF THE TREASURY 

Internal Revenue Service 

Open Season for Membership to the 

Electronic Tax Administration 

Advisory Committee (ETAAC) 

AGENCY: Internal Revenue Service (IRS), 

Treasury. 

ACTION: Notice. 

SUMMARY: The Electronic Tax 

Administration Advisory Committee 

(ETAAC) was established to provide 

continued input into the development 

and implementation of the Internal 

Revenue Service (IRS) strategy for 


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