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Federal Register / Vol. 70, No.

96 / Thursday, May 19, 2005 / Notices 28983

If you submit your comment via information to validate the receipts of DATES: Written comments should be
facsimile, send no more than five 8.5 × excise tax revenue by the Federal received on or before July 18, 2005 to be
11 inch pages in order to ensure government. The record retention assured of consideration.
electronic access to our equipment. period is only required as long as the ADDRESSES: Direct all written comments
FOR FURTHER INFORMATION CONTACT: To container is used for storing wine. to Glenn Kirkland Internal Revenue
obtain additional information, copies of Current Actions: There are no changes Service, room 6512, 1111 Constitution
the information collection and its to this information collection and it is Avenue, NW., Washington, DC 20224.
instructions, or copies of any comments being submitted for extension purposes FOR FURTHER INFORMATION CONTACT:
received, contact Mary A. Wood, only. Requests for additional information or
Alcohol and Tobacco Tax and Trade Type of Review: Extension. copies of the form and instructions
Bureau, P.O. Box 14412, Washington, Affected Public: Business or other for- should be directed to Larnice Mack at
DC 20044–4412; or telephone 202–927– profit. Internal Revenue Service, room 6512,
8210. Estimated Number of Respondents: 1111 Constitution Avenue, NW.,
SUPPLEMENTARY INFORMATION:
1,560. Washington, DC 20224, or at (202) 622–
Estimated Total Annual Burden 3179, or through the Internet at
Request for Comments Hours: One (1). (Larnice.Mack@irs.gov).
The Department of the Treasury and Title: Certification of Proper Cellar
Treatment for Imported Natural Wine. SUPPLEMENTARY INFORMATION:
its Alcohol and Tobacco Tax and Trade Title: Low Sulfur Diesel Fuel
OMB Number: 1513–0119.
Bureau, as part of their continuing effort Production Credit.
TTB Form or Record Number: None.
to reduce paperwork and respondent Abstract: TTB is requiring importers OMB Number: 1545–1914.
burden, invite the general public and of natural wine to certify compliance Form Number: 8896.
other Federal agencies to comment on with proper cellar treatment standards. Abstract: IRC section 45H allows
the proposed or continuing information This certification is necessary to comply small business refiners to claim a credit
collections listed below in this notice, with statutory requirements. for the production of low sulfur diesel
as required by the Paperwork Reduction fuel. The American Jobs Creation Act of
Act of 1995 (44 U.S.C. 3501 et seq.). Current Actions: There are no changes
to this information collection and it is 2004 section 399 brought it into
Comments submitted in response to existence. Form 8896 will allow
this notice will be included or being submitted for extension purposes
only. taxpayers to use a standardized format
summarized in our request for Office of to claim this credit.
Type of Review: Extension.
Management and Budget (OMB) Current Actions: There are no changes
Affected Public: Business or other for-
approval of the relevant information being made to the form at this time.
profit.
collection. All comments are part of the Estimated Number of Respondents: Type of Review: Extension of a
public record and subject to disclosure. 4,000. currently approved collection.
Please not do include any confidential Estimated Total Annual Burden Affected Public: Business or other for-
or inappropriate material in your Hours: 5,000. profit organizations.
comments. Estimated Number of Respondents:
We invite comments on: (a) Whether Dated: May 16, 2005. 100.
this information collection is necessary William H. Foster, Estimated Time Per Respondent: 9
for the proper performance of the Chief, Regulations and Procedures Division. hours, 5 minutes.
agency’s functions, including whether [FR Doc. 05–10005 Filed 5–18–05; 8:45 am] Estimated Total Annual Burden
the information has practical utility; (b) BILLING CODE 4810–31–P Hours: 980.
the accuracy of the agency’s estimate of The following paragraph applies to all
the information collection’s burden; (c) of the collections of information covered
ways to enhance the quality, utility, and DEPARTMENT OF THE TREASURY by this notice:
clarity of the information collected; (d) An agency may not conduct or
ways to minimize the information Internal Revenue Service sponsor, and a person is not required to
collection’s burden on respondents, respond to, a collection of information
Proposed Collection; Comment unless the collection of information
including through the use of automated
Request for Form 8896 displays a valid OMB control number.
collection techniques or other forms of
information technology; and (e) AGENCY: Internal Revenue Service (IRS), Books or records relating to a collection
estimates of capital or start-up costs and Treasury. of information must be retained as long
costs of operation, maintenance, and ACTION: Notice and request for as their contents may become material
purchase of services to provide the comments. in the administration of any internal
requested information. revenue law. Generally, tax returns and
SUMMARY: The Department of the tax return information are confidential,
Information Collections Open for Treasury, as part of its continuing effort as required by 26 U.S.C. 6103.
Comment to reduce paperwork and respondent Request For Comments: Comments
Currently, we are seeking comments burden, invites the general public and submitted in response to this notice will
on the following recordkeeping other Federal agencies to take this be summarized and/or included in the
requirement and certification: opportunity to comment on proposed request for OMB approval. All
Title: Marks on Wine Containers. and/or continuing information comments will become a matter of
OMB Number: 1513–0092. collections, as required by the public record.
TTB Recordkeeping Requirement Paperwork Reduction Act of 1995, Comments are invited on: (a) Whether
Number: 5120/3. Public Law 104–13 (44 U.S.C. the collection of information is
Abstract: TTB requires that wine on 3506(c)(2)(A)). Currently, the IRS is necessary for the proper performance of
wine premises be identified by soliciting comments concerning Form the functions of the agency, including
statements of information on labels or 8896, Low Sulfur Diesel Fuel whether the information shall have
contained in marks. TTB uses this Production Credit. practical utility; (b) the accuracy of the

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28984 Federal Register / Vol. 70, No. 96 / Thursday, May 19, 2005 / Notices

agency’s estimate of the burden of the Abstract: Form 8814 is used by DEPARTMENT OF THE TREASURY
collection of information; (c) ways to parents who elect to report the interest
enhance the quality, utility, and clarity and dividend income of their child Internal Revenue Service
of the information to be collected; (d) under age 14 on their own tax return. If
ways to minimize the burden of the Proposed Collection; Comment
this election is made, the child is not
collection of information on Request for Revenue Procedure 2005–
required to file a return.
respondents, including through the use 24
Current Actions: There are no changes
of automated collection techniques or AGENCY: Internal Revenue Service (IRS),
other forms of information technology; being made to Form 8814 at this time.
Treasury.
and (e) estimates of capital or start-up Type of Review: Extension of a
ACTION: Notice and request for
costs and costs of operation, currently approved collection.
comments.
maintenance, and purchase of services Affected Public: Individuals or
to provide information. households. SUMMARY: The Department of the
Approved: May 12, 2005. Estimated Number of Respondents: Treasury, as part of its continuing effort
Glenn Kirkland, 1,100,000. to reduce paperwork and respondent
IRS Reports Clearance Officer. burden, invites the general public and
Estimated Time Per Respondent: 1 hr., other Federal agencies to take this
[FR Doc. E5–2493 Filed 5–18–05; 8:45 am]
46 min. opportunity to comment on proposed
BILLING CODE 4830–01–P
Estimated Total Annual Burden and/or continuing information
Hours: 1,470,467. collections, as required by the
DEPARTMENT OF THE TREASURY Paperwork Reduction Act of 1995,
The following paragraph applies to all
Public Law 104–13 (44 U.S.C.
of the collections of information covered
Internal Revenue Service 3506(c)(2)(A)). Currently, the IRS is
by this notice: soliciting comments concerning
Proposed Collection; Comment An agency may not conduct or Revenue Procedure 2005–24, Waiver of
Request for Form 8814 sponsor, and a person is not required to Spousal Election.
respond to, a collection of information DATES: Written comments should be
AGENCY: Internal Revenue Service (IRS), unless the collection of information
Treasury. received on or before July 18, 2005 to be
displays a valid OMB control number. assured of consideration.
ACTION: Notice and request for Books or records relating to a collection ADDRESSES: Direct all written comments
comments. of information must be retained as long to Glenn P. Kirkland, Internal Revenue
SUMMARY: The Department of the
as their contents may become material Service, room 6516, 1111 Constitution
Treasury, as part of its continuing effort in the administration of any internal Avenue NW., Washington, DC 20224.
to reduce paperwork and respondent revenue law. Generally, tax returns and FOR FURTHER INFORMATION CONTACT:
burden, invites the general public and tax return information are confidential, Requests for additional information or
other Federal agencies to take this as required by 26 U.S.C. 6103. copies of the revenue procedure should
opportunity to comment on proposed Request For Comments: Comments be directed to R. Joseph Durbala at
and/or continuing information submitted in response to this notice will Internal Revenue Service, room 6516,
collections, as required by the be summarized and/or included in the 1111 Constitution Avenue NW.,
Paperwork Reduction Act of 1995, request for OMB approval. All Washington, DC 20224, or at (202) 622–
Public Law 104–13 (44 U.S.C. comments will become a matter of 3945, or through the internet at
3506(c)(2)(A)). Currently, the IRS is public record. Comments are invited on: RJoseph.Durbala@irs.gov.
soliciting comments concerning Form (a) Whether the collection of SUPPLEMENTARY INFORMATION:
8814, Parents’ Election To Report information is necessary for the proper Title: Waiver of Spousal Election.
Child’s Interest and Dividends. performance of the functions of the OMB Number: 1545–1936.
DATES: Written comments should be agency, including whether the Revenue Procedure Number: Revenue
received on or before July 18, 2005 to be information shall have practical utility; Procedure 2005–24.
assured of consideration. (b) the accuracy of the agency’s estimate Abstract: Revenue Procedure 2005–24
ADDRESSES: Direct all written comments of the burden of the collection of provides notice to a husband or wife
to Glenn P. Kirkland, Internal Revenue information; (c) ways to enhance the who has an interest in a Charitable
Service, Room 6516, 1111 Constitution quality, utility, and clarity of the Remainder Annuity Trust (CRAT) under
Avenue NW., Washington, DC 20224. information to be collected; (d) ways to section 664(d)(1) of the Internal
minimize the burden of the collection of Revenue Code or Charitable Remainder
FOR FURTHER INFORMATION CONTACT:
information on respondents, including Unitrust (CRUT) under section 664(d)(2)
Requests for additional information or
through the use of automated collection that was created by his or her spouse
copies of the form and instructions
techniques or other forms of information where, under applicable state law, such
should be directed to R. Joseph Durbala,
technology; and (e) estimates of capital spouse has a right to receive an elective
(202) 622–3634, Internal Revenue
share that could be satisfied with assets
Service, Room 6516, 1111 Constitution or start-up costs and costs of operation,
of the CRAT or CRUT. In cases where
Avenue NW., Washington, DC 20224, or maintenance, and purchase of services
such a CRAT or CRUT is established
through the internet at to provide information. after the date that is ninety days after
RJoseph.Durbala@irs.gov.
Approved: May 11, 2005. the date this revenue procedure is
SUPPLEMENTARY INFORMATION: Glenn P. Kirkland, published in the IRB, the husband or
Title: Parents’ Election To Report IRS Reports Clearance Officer. wife must waive the right to receive the
Child’s Interest and Dividends. elective share in order for the CRAT or
[FR Doc. E5–2494 Filed 5–18–05; 8:45 am]
OMB Number: 1545–1128. CRUT to continue to qualify under
BILLING CODE 4830–01–P
Form Number: 8814. section 664(d)(1)(b) or (d)(2)(B).

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