Sei sulla pagina 1di 1

7630 Federal Register / Vol. 73, No.

27 / Friday, February 8, 2008 / Notices

Title: Low Sulfur Diesel Fuel DEPARTMENT OF THE TREASURY Affected Public: Business or other for-
Production Credit. profit.
OMB Number: 1545–1914. Internal Revenue Service Estimated Number of Respondents:
Form Number: 8896. 100,000.
[REG–120168–97]
Abstract: IRC section 45H allows Estimated Time per Respondent: 5
small business refiners to claim a credit Proposed Collection; Comment hours, 4 minutes.
for the production of low sulfur diesel Request for Regulation Project Estimated Total Annual Burden
fuel. The American Jobs Creation Act of Hours: 507,136.
2004 section 399 brought it into AGENCY: Internal Revenue Service (IRS), An agency may not conduct or
existence. Form 8896 will allow Treasury. sponsor, and a person is not required to
taxpayers to use a standardized format ACTION: Notice and request for respond to, a collection of information
to claim this credit. comments. unless the collection of information
Current Actions: 14 lines and 1 displays a valid OMB control number.
attachment have been deleted, while 5 SUMMARY: The Department of the Books or records relating to a collection
code references have been added. Treasury, as part of its continuing effort of information must be retained as long
Type of Review: Revision of a to reduce paperwork and respondent as their contents may become material
currently approved collection. burden, invites the general public and in the administration of any internal
Affected Public: Business or other for- other Federal agencies to take this revenue law. Generally, tax returns and
profit organizations. opportunity to comment on proposed tax return information are confidential,
Estimated Number of Respondents: and/or continuing information as required by 26 U.S.C. 6103.
66. collections, as required by the Request for Comments: Comments
Estimated Time per Respondent: 4 Paperwork Reduction Act of 1995, submitted in response to this notice will
hours, 44 minutes. Public Law 104–13 (44 U.S.C.
Estimated Total Annual Burden be summarized and/or included in the
3506(c)(2)(A)). Currently, the IRS is request for OMB approval. All
Hours: 131. soliciting comments concerning an
The following paragraph applies to all comments will become a matter of
existing final regulation, REG–120168– public record. Comments are invited on:
of the collections of information covered
97 (TD 8798), Preparer Due Diligence (a) Whether the collection of
by this notice:
An agency may not conduct or Requirements for Determining Earned information is necessary for the proper
sponsor, and a person is not required to Income Credit Eligibility. performance of the functions of the
respond to, a collection of information DATES: Written comments should be agency, including whether the
unless the collection of information received on or before April 8, 2008 to information shall have practical utility;
displays a valid OMB control number. be assured of consideration. (b) the accuracy of the agency’s estimate
Books or records relating to a collection ADDRESSES: Direct all written comments of the burden of the collection of
of information must be retained as long to Glenn Kirkland, Internal Revenue information; (c) ways to enhance the
as their contents may become material Service, Room 6129, 1111 Constitution quality, utility, and clarity of the
in the administration of any internal Avenue, NW., Washington, DC 20224. information to be collected; (d) ways to
revenue law. Generally, tax returns and FOR FURTHER INFORMATION CONTACT: minimize the burden of the collection of
tax return information are confidential, Requests copies of the regulation should information on respondents, including
as required by 26 U.S.C. 6103. be directed to Allan Hopkins, at (202) through the use of automated collection
Request for Comments: Comments 622–6665, or at Internal Revenue techniques or other forms of information
submitted in response to this notice will Service, Room 6129, 1111 Constitution technology; and (e) estimates of capital
be summarized and/or included in the Avenue, NW., Washington, DC 20224, or start-up costs and costs of operation,
request for OMB approval. All or through the internet, at maintenance, and purchase of services
comments will become a matter of Allan.M.Hopkins@ors.gov. to provide information.
public record. Comments are invited on: Approved: January 29, 2008.
(a) Whether the collection of SUPPLEMENTARY INFORMATION: Title:
Preparer Due Diligence Requirements Glenn Kirkland,
information is necessary for the proper
for Determining Earned Income Credit IRS Reports Clearance Officer.
performance of the functions of the
agency, including whether the Eligibility. [FR Doc. E8–2313 Filed 2–7–08; 8:45 am]
information shall have practical utility; OMB Number: 1545–1570. BILLING CODE 4830–01–P

(b) the accuracy of the agency’s estimate Regulation Project Number: REG–
of the burden of the collection of 120168–97.
information; (c) ways to enhance the Abstract: Income tax return preparers DEPARTMENT OF THE TREASURY
quality, utility, and clarity of the who satisfy the due diligence
requirements in this regulation will Internal Revenue Service
information to be collected; (d) ways to
minimize the burden of the collection of avoid the imposition of the penalty
section 6695(g) of the Internal Revenue Open Season for Membership to the
information on respondents, including Electronic Tax Administration
through the use of automated collection Code for returns or claims for refund
due after December 31, 1997. The due Advisory Committee (ETAAC)
techniques or other forms of information
technology; and (e) estimates of capital diligence requirements include AGENCY: Internal Revenue Service (IRS),
or start-up costs and costs of operation, soliciting the information necessary to Treasury.
maintenance, and purchase of services determine a taxpayer’s eligibility for, ACTION: Notice.
to provide information. and amount of, the Earned Income Tax
Credit and the retention of this SUMMARY: The Electronic Tax
pwalker on PROD1PC71 with NOTICES

Approved: February 1, 2008. Administration Advisory Committee


information.
Allan Hopkins, Current Actions: There are no changes (ETAAC) was established to provide
IRS Reports Clearance Officer. being made to this existing regulation. continued input into the development
[FR Doc. E8–2312 Filed 2–7–08; 8:45 am] Type of Review: Extension of a and implementation of the Internal
BILLING CODE 4830–01–P currently approved collection. Revenue Service (IRS) strategy for

VerDate Aug<31>2005 17:11 Feb 07, 2008 Jkt 214001 PO 00000 Frm 00125 Fmt 4703 Sfmt 4703 E:\FR\FM\08FEN1.SGM 08FEN1

Potrebbero piacerti anche