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soliciting comments concerning Form agency, including whether the Form Number: 843.
3115, Application for Change in information shall have practical utility; Abstract: Internal Revenue Code
Accounting Method. (b) the accuracy of the agency’s estimate section 6402, 6404, and sections
DATES: Written comments should be of the burden of the collection of 301.6402–2, 301.6404–1, and 301.6404–
received on or before June 6, 2008 to be information; (c) ways to enhance the 3 of the regulations allow for refunds of
assured of consideration. quality, utility, and clarity of the taxes (except income taxes) or refund,
ADDRESSES: Direct all written comments information to be collected; (d) ways to abatement, or credit of interest,
to Glenn Kirkland, Internal Revenue minimize the burden of the collection of penalties, and additions to tax in the
Service, room 6129, 1111 Constitution information on respondents, including event of errors or certain actions by the
Avenue NW., Washington, DC 20224. through the use of automated collection IRS. Form 843 is used by taxpayers to
techniques or other forms of information claim these refunds, credits, or
FOR FURTHER INFORMATION CONTACT:
technology; and (e) estimates of capital abatements.
Requests for additional information or
or start-up costs and costs of operation, Current Actions: There are no changes
copies of the form and instructions
maintenance, and purchase of services being made to the form at this time. We
should be directed to Allan Hopkins, at
to provide information. did, however, recount the line items for
(202) 622–6665, or at Internal Revenue
Service, room 6129, 1111 Constitution Approved: March 26, 2008. accuracy. The result is a net decrease of
Avenue NW., Washington, DC 20224, or Allan Hopkins, 5 line items.
through the internet, at IRS Reports Clearance Officer.
Type of Review: Extension of a
Allan.M.Hopkins@irs.gov. currently approved collection.
[FR Doc. E8–7227 Filed 4–4–08; 8:45 am]
Affected Public: Business or other for-
SUPPLEMENTARY INFORMATION: BILLING CODE 4830–01–P
profit organizations, individuals or
Title: Application for Change in households, not-for-profit institutions,
Accounting Method. farms, and state, local or tribal
OMB Number: 1545–0152. DEPARTMENT OF THE TREASURY
governments.
Form Number: 3115. Estimated Number of Responses:
Abstract: Form 3115 is used by Internal Revenue Service
545,500.
taxpayers who wish to change their
Proposed Collection; Comment Estimated Time per Respondent: 1 hr.,
method of computing their taxable
Request for Form 843 34 min.
income. The form is used by the IRS to
Estimated Total Annual Burden
determine if electing taxpayers have met AGENCY: Internal Revenue Service (IRS),
Hours: 850,980.
the requirements and are able to change Treasury.
to the method requested. The following paragraph applies to all
ACTION: Notice and request for of the collections of information covered
Current Actions: There are no changes comments.
being made to the form at this time. by this notice:
Type of Review: Extension of a SUMMARY: The Department of the An agency may not conduct or
currently approved collection. Treasury, as part of its continuing effort sponsor, and a person is not required to
Affected Public: Business or other for- to reduce paperwork and respondent respond to, a collection of information
profit organizations, individuals, not- burden, invites the general public and unless the collection of information
for-profit organizations, and farms. other Federal agencies to take this displays a valid OMB control number.
Estimated Number of Respondents: opportunity to comment on proposed Books or records relating to a
25,000. and/or continuing information collection of information must be
Estimated Time per Respondent: 37 collections, as required by the retained as long as their contents may
hrs., 2 min. Paperwork Reduction Act of 1995, become material in the administration
Estimated Total Annual Burden Public Law 104–13 (44 U.S.C. of any internal revenue law. Generally,
Hours: 925,900. 3506(c)(2)(A)). Currently, the IRS is tax returns and tax return information
The following paragraph applies to all soliciting comments concerning Form are confidential, as required by 26
of the collections of information covered 843, Claim for Refund and Request for U.S.C. 6103.
by this notice: Abatement. Request For Comments: Comments
An agency may not conduct or submitted in response to this notice will
DATES: Written comments should be
sponsor, and a person is not required to be summarized and/or included in the
received on or before June 6, 2008 to be
respond to, a collection of information request for OMB approval. All
assured of consideration.
unless the collection of information comments will become a matter of
ADDRESSES: Direct all written comments
displays a valid OMB control number. public record. Comments are invited on:
Books or records relating to a collection to Glenn P. Kirkland, Internal Revenue (a) Whether the collection of
of information must be retained as long Service, room 6129, 1111 Constitution information is necessary for the proper
as their contents may become material Avenue, NW., Washington, DC 20224. performance of the functions of the
in the administration of any internal FOR FURTHER INFORMATION CONTACT: agency, including whether the
revenue law. Generally, tax returns and Requests for additional information or information shall have practical utility;
tax return information are confidential, copies of the form and instructions (b) the accuracy of the agency’s estimate
as required by 26 U.S.C. 6103. should be directed to Allan Hopkins, at of the burden of the collection of
Request For Comments: Comments (202) 622–6665, or at Internal Revenue information; (c) ways to enhance the
submitted in response to this notice will Service, room 6125, 1111 Constitution quality, utility, and clarity of the
be summarized and/or included in the Avenue, NW., Washington, DC 20224, information to be collected; (d) ways to
or through the internet at
rfrederick on PROD1PC67 with NOTICES
request for OMB approval. All minimize the burden of the collection of
comments will become a matter of Allan.M.Hopkins@irs.gov. information on respondents, including
public record. Comments are invited on: SUPPLEMENTARY INFORMATION: through the use of automated collection
(a) Whether the collection of Title: Claim for Refund and Request techniques or other forms of information
information is necessary for the proper for Abatement. technology; and (e) estimates of capital
performance of the functions of the OMB Number: 1545–0024. or start-up costs and costs of operation,
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Federal Register / Vol. 73, No. 67 / Monday, April 7, 2008 / Notices 18855
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