Submission for OMB Review; Comment Request

DEPARTMENT OF THE TREASURY

Submission for OMB Review; Comment Request

June 16, 1999.

The Department of 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 July 23, 1999

to be assured of consideration.

Internal Revenue Service (IRS)

OMB Number: 1545-1648.

Publication Number: Publication 3319.

Type of Review: Extension.

Title: Low-Income Taxpayer Clinics--199 Grant Application Package

and Guidelines.

Description: Publication 3319 outlines requirements of the IRS Low-

Income Taxpayer Clinics (LITC) program and provides instructions on how

to apply to a LITC grant award.

Respondents: Not-for-profit institutions.

Estimated Number of Respondents/Recordkeepers: 825.

Estimated Time For Program Sponsors: 60 hours.

Estimated Time For Student and Program Participants: 2 hours.

Frequency of Response: Annually.

Estimated Total Reporting/Recordkeeping Burden: 6,000 hours.

OMB Number: 1545-1649.

Revenue Procedure Number: Revenue Procedure 99-21.

Type of Review: Extension.

Title: Disability Suspension.

Description: The information is needed to establish a claim that a

taxpayer was financially disabled for purposes of section 6511(h) of

the Internal Revenue Code (which was added by section 3203 of the

Internal Revenue Service Restructuring and Reform Act of 1998). Under

section 6511(h), the statute of limitations on claims for credit or

refund is suspended for any period of an individual's taxpayer's life

during which the taxpayer is unable to manage his or her financial

affairs because of a medically determinable mental or physical

impairment, if the impairment can be expected to result in death, or

has lasted (or can be expected to last) for a continuous period of not

less than 12 months. Section 6511(h)(2)(A) requires that prof of the

taxpayer's financial disability be furnished to the Internal Revenue

Service.

Respondents: Individuals or households.

Estimated Number of Respondents: 48,200.

Estimated Burden Hours Per Respondent: 30 minutes.

Frequency of Response: On occasion.

Estimated Total Reporting Burden: 24,100 hours.

Clearance Officer: Garrick Shear, 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 10202, New Executive Office Building,

Washington, DC 20503.

Lois K. Holland,

Departmental Reports Management Officer.

[FR Doc. 99-15884 Filed 6-22-99; 8: 45 am]

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