Proposed Collection; Comment Request for Revenue Procedure 99-21

DEPARTMENT OF THE TREASURY

Internal Revenue Service

Proposed Collection; Comment Request for Revenue Procedure 99-21

AGENCY: Internal Revenue Service (IRS), Treasury.

ACTION: Notice and request for comments.

-----------------------------------------------------------------------

SUMMARY: The Department of the Treasury, as part of its continuing

effort to reduce paperwork and respondent burden, invites the general

public and other Federal agencies to take this opportunity to comment

on proposed and/or continuing information collections, as required by

the Paperwork Reduction Act of 1995, Pub. L. 104-13 (44 U.S.C.

3506(c)(2)(A)). Currently, the IRS is soliciting comments concerning

Revenue Procedure 99-21, Disability Suspension.

DATES: Written comments should be received on or before June 14, 1999

to be assured of consideration.

ADDRESSES: Direct all written comments to Garrick R. Shear, Internal

Revenue Service, room 5571, 1111 Constitution Avenue NW., Washington,

DC 20224.

FOR FURTHER INFORMATION CONTACT: Requests for additional information or

copies of the revenue procedure should be directed to Carol Savage,

(202) 622-3945, Internal Revenue Service, room 5569, 1111 Constitution

Avenue NW., Washington, DC 20224.

SUPPLEMENTARY INFORMATION:

Title: Disability Suspension.

OMB Number: 1545-1649.

Revenue Procedure Number: Revenue Procedure 99-21.

Abstract: Revenue Procedure 99-21 describes the information that is

needed to establish a claim that a taxpayer was financially disabled

for purposes of section 6511(h) of the Internal Revenue Code. Under

section 6651(h), the statute of limitations on claims for credit or

refund is suspended for any period of an individual 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 proof of the

taxpayer's financial disability be furnished to the Internal Revenue

Service.

Current Actions: There are no changes being made to the revenue

procedure at this time.

Type of Review: Extension of a currently approved collection.

Affected Public: Individuals or households.

Estimated Number of Respondents: 48,200.

Estimated Time Per Respondent: 30 minutes.

Estimated Total Annual Burden Hours: 24,100.

The following paragraph applies to all of the collections of

information covered by this notice:

An agency may not conduct or sponsor, and a person is not required

to respond to, a collection of information unless the collection of

information displays a valid OMB control number. Books or records

relating to a collection of information must be retained as long as

their contents may become material in the administration of any

internal revenue law. Generally, tax returns and tax return information

are confidential, as required by 26 U.S.C. 6103.

[[Page 18658]]

Request for Comments

Comments submitted in response to this notice will be summarized

and/or included in the request for OMB approval. All comments will

become a matter of public record. Comments are invited on: (a) whether

the collection of information is necessary for the proper performance

of the functions of the agency, including whether the information shall

have practical utility; (b) the accuracy of the agency's estimate of

the burden of the collection of information; (c) ways to enhance the

quality, utility, and clarity of the information to be collected; (d)

ways to minimize the burden of the collection of information on

respondents, including through the use of automated collection

techniques or other forms of information technology; and (e) estimates

of capital or start-up costs and costs of operation, maintenance, and

purchase of services to provide information.

Approved: April 8, 1999.

Garrick R. Shear,

IRS Reports Clearance Officer.

[FR Doc. 99-9451 Filed 4-14-99; 8:45 am]

BILLING CODE 4830-01-M