Submission to OMB for Review; Comment Request

DEPARTMENT OF THE TREASURY

Submission to OMB for Review; Comment Request

June 25, 1998.

The Department of the Treasury has submitted the following public

information collection requirement(s) to OMB for review and clearance

under the Paperwork Reduction Act of 1995, Public Law 104-13. Copies of

the submission(s) may be obtained by calling the Treasury Bureau

Clearance Officer listed. Comments regarding this information

collection should be addressed to the OMB reviewer listed and to the

Treasury Department Clearance Officer, Department of the Treasury, Room

2110, 1425 New York Avenue, NW., Washington, DC 20220.

Dates: Written comments should be received on or before August 6,

1998 to be assured of consideration.

Internal Revenue Service (IRS)

OMB Number: 1545-0685.

Form Number: IRS Form 1363.

Type of Review: Extension.

Title: Export Exemption Certificate.

Description: This form is used by air carriers of property by air

to justify the tax-free transport of property. It is used by IRS as

proof of tax exempt status of each shipment.

Respondents: Business or other for-profit, Individuals or

households.

Estimated Number of Respondents/Recordkeepers: 100,000.

Estimated Burden Hours Per Respondent/Recordkeeper:

Recordkeeping: 3 hr., 50 min.

Learning about the law or the form: 18 min.

Preparing, copying, assembling, and sending the form to the IRS:

22 min.

Frequency of Response: On occasion.

Estimated Total Reporting/Recordkeeping Burden: 450,000 hours.

OMB Number: 1545-0798.

Form Number: None.

Type of Review: Extension.

Title: 26 CFR 31.6001-1: Records in General; 26 CFR 31.6001-2:

Additional Records Under FICA; 26 CFR 31.6001-3: Additional Records

Under Railroad Retirement Tax Act; 26 CFR 31.6001-5: Additional Records

in Connection with Collection of Income Tax at Source on Wages; and 26

CFR 31.6001-6: Notice by District Director Requiring Returns,

Statements, or the Keeping of Records.

Description: Internal Revenue Code (IRC) section 6001 requires, in

part, that every person liable for tax, or for the collection of that

tax keep such records and comply with such rules and regulations as the

Secretary may from time to time prescribe. 26 CFR 31.6001 has special

application to employment taxes. These records are needed to ensure

compliance with the Code.

[[Page 36735]]

Respondents: Business or other for-profit, Individuals or

households, Not-for-profit institutions, Farms, Federal Government,

State, Local or Tribal Government.

Estimated Number of Recordkeepers: 5,676,263.

Estimated Burden Hours Per Recordkeeper: 5 hours, 20 minutes.

Estimated Total Recordkeeping Burden: 30,273,950 hours.

OMB Number: 1545-0834.

Form Number: None.

Type of Review: Revision.

Title: Regulations Under Tax Conventions--Ireland.

Description: This information is needed to secure for individuals

and businesses the benefits to which they are entitled under the tax

convention and to facilitate the administration and enforcement of the

tax laws of the United States.

Respondents: Individuals or households, Business or other for-

profit.

Estimated Number of Respondents: 20.

Estimated Burden Hours Per Respondent: 15 minutes.

Frequency of Response: On occasion.

Estimated Total Reporting Burden: 5 hours.

OMB Number: 1545-1212.

Form Number: IRS Form 706-QDT.

Type of Review: Revision.

Title: U.S. Estate Tax Return for Qualified Domestic Trusts.

Description: Form 706-QDT is used by the trustee or the designated

filer to compute and report the Federal estate tax imposed on qualified

domestic trusts by Internal Revenue.

Respondents: Business or other for-profit, Individuals or

households, Not-for-profit institutions, Farms, Federal Government,

State, Local or Tribal Government.

Estimated Number of Respondents/Recordkeepers: 80.

Estimated Burden Hours Per Respondent/Recordkeeper:

Recordkeeping: 1 hr., 12 min.

Learning about the law or the form: 43 min.

Preparing the form: 1 hr., 30 min.

Copying, assembling, and sending the form to the IRS: 1 hr., 3

min.

Frequency of Response: Annually.

Estimated Total Reporting/Recordkeeping Burden: 357 hours.

Clearance Officer: Garrick Shear (202) 622-3869, Internal Revenue

Service, Room 5571, 1111 Constitution Avenue, NW., Washington, DC

20224.

OMB Reviewer: Alexander T. Hunt (202) 395-7860, Office of

Management and Budget, Room 10226, New Executive Office Building,

Washington, DC 20503.

Lois K. Holland,

Departmental Reports Management Officer.

[FR Doc. 98-17867 Filed 7-6-98; 8:45 am]

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