[Federal Register: March 19, 2004 (Volume 69, Number 54)]
[Notices]
[Page 13126]
From the Federal Register Online via GPO Access [wais.access.gpo.gov]
[DOCID:fr19mr04-104]
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DEPARTMENT OF THE TREASURY
Internal Revenue Service
[FI-221-83 and FI-100-83]
Proposed Collection; Comment Request For Regulation Project
AGENCY: Internal Revenue Service (IRS), Treasury.
ACTION: Notice and request for comments.
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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, Pub. L. 104-13 (44 U.S.C.
3506(c)(2)(A)). Currently, the IRS is soliciting comments concerning an
existing notice of proposed rulemaking (FI-221-83) and temporary
regulation (FI-100-83), Indian Tribal Governments Treated as States for
Certain Purposes (Sec. Sec. 305.7701-1 and 305.7871-1).
DATES: Written comments should be received on or before May 18, 2004 to
be assured of consideration.
ADDRESSES: Direct all written comments to Glenn Kirkland, Internal
Revenue Service, room 6411, 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, at (202) 622-6665, or at Internal Revenue Service, room 6407,
1111 Constitution Avenue, NW., Washington, DC 20224, or through the
Internet, at Allan.M.Hopkins@irs.gov.
SUPPLEMENTARY INFORMATION:
Title: Indian Tribal Governments Treated as States for Certain
Purposes.
OMB Number: 1545-0823.
Regulation Project Number: FI-221-83 (notice of proposed
rulemaking) and FI-100-83 (temporary regulation).
Abstract: These regulations relate to the treatment of Indian
tribal governments as States for certain Federal tax purposes. The
regulations provide that if the governing body of a tribe, or its
subdivision, is not designated as an Indial tribal government or
subdivision thereof for purpose of sections 7701(a)(40) and 7871 of the
Internal Revenue Code, it may apply for a ruling to that effect from
the Internal Revenue Service.
Current Actions: There is no change to these existing regulations.
Type of Review: Extension of a currently approved collection.
Affected Public: State, local or tribal governments.
Estimated Number of Respondents: 25.
Estimated Time Per Respondent: 1 hour.
Estimated Total Annual Burden Hours: 25.
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: March 15, 2004.
Glenn Kirkland,
IRS Reports Clearance Officer.
[FR Doc. 04-6225 Filed 3-18-04; 8:45 am]
BILLING CODE 4830-01-P