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 March 12, 2001 to be assured of consideration. Internal Revenue Service (IRS) *OMB Number:*
                     1545-0073. *Form Number:*
                     IRS Form 1310. *Type of Review:*
                     Extension. *Title:*
                     Statement of Person Claiming Refund Due a Deceased Taxpayer. *Description:*
                     Form 1310 is used by a claimant to secure payment of a refund on behalf of a deceased taxpayer. The information enables IRS to send the refund to the correct person. *Respondents:*
                     Individuals or households. *Estimated Number of Respondents/Recordkeepers:*
                     7,500. *Estimated Burden Hours Per Respondent/Recordkeeper:* Recordkeeping
6 min.Learning about the law or the form
3 min.( print page 9629)Preparing the form
15 min.Copying, assembling, and sending the form to the IRS
16 min.
 *Frequency of Response:*
                     On occasion. *Estimated Total Reporting/Recordkeeping Burden:*
                     5,250 hours. *OMB Number:*
                     1545-1459. *Form Number:*
                     IRS Form 8498. *Type of Review:*
                     Extension. *Title:*
                     Program Sponsor Agreement for Continuing Education for Enrolled Agents. *Description:*
                     This information relates to the approval of continuing professional education programs for the individuals enrolled to practice before the Internal Revenue Service (enrolled agents). *Respondents:*
                     Individuals or households, Business or other for-profit. *Estimated Number of Respondents:*
                     500. *Estimated Burden Hours Per Respondent:*
                     36 minutes. *Frequency of Response:*
                     Other (one-time filing). *Estimated Total Reporting Burden:*
                     300 hours. *OMB Number:*
                     1545-1565. *Notice Number:*
                     Notice 97-64. *Type of Review:*
                     Extension. *Title:*
                     Temporary Regulations To Be Issued Under Section (h) of the Internal Revenue Code (Applying Section 1(h) to Capital Gain Dividends of RICs and REITs). *Description:*
                     Notice 97-64 provides notice of forthcoming temporary regulations that will permit Regulated Investment Companies (RICs) and Real Estate Investment Trusts (REITs) to distribute multiple classes of capital gain dividends. *Respondents:*
                     Individuals or households, Business or other for-profit. *Estimated Number of Respondents:*
                     1. *Estimated Burden Hours Per Respondent:*
                     1 hour. *Frequency of Response:*
                     Other (once). *Estimated Total Reporting Burden:*
                     1 hour. 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. 01-3266 Filed 2-7-01; 8:45 am] BILLING CODE 4830-01-U