Notices. Notice and request for comments

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BILLING CODE 4810-25-P DEPARTMENT OF THE TREASURY Internal Revenue Service [REG-126024-01] Proposed Collection; Comment Request for Regulation Project 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, Public Law 104-13 (44 U.S.C. 3506(c)(2)(A)).

Currently, the IRS is soliciting comments concerning an existing notice of proposed rulemaking, REG-105312-98, Reporting of Gross Proceeds Payment to Attorneys. DATES: Written comments should be received on or before June 17, 2005 to be assured of consideration. ADDRESSES: Direct all written comments to Glenn Kirkland, Internal Revenue Service, room 6516, 1111 Constitution Avenue, NW., Washington, DC 20224. FOR FURTHER INFORMATION CONTACT: Requests for additional information or copies of this regulation should be directed to Allan Hopkins, at

(202)622-6665, or at Internal Revenue Service, room 6514, 1111 Constitution Avenue, NW., Washington, DC 20224, or through the Internet, at *Allan.M.Hopkins@irs.gov* . SUPPLEMENTARY INFORMATION: *Title:* Reporting of Gross Proceeds Payment to Attorneys. *OMB Number:* 1545-1644. *Regulation Project Number:* REG-126024-01. *Abstract:* The information is required to implement section 1021 of the Taxpayer Relief Act of 1997. This information will be used by the IRS to verify compliance with section 6045 and to determine that the taxable amount of these payments has been computed correctly. *Current Actions:* There is no change to this proposed regulation. *Type of Review:* Extension of a currently approved collection. *Affected Public:* Business or other for-profit organizations, not-for-profit institutions and Federal, state, local or tribal governments. The burden is reflected in the burden of Form 1099-MISC. 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. *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 11, 2005. Glenn Kirkland, IRS Reports Clearance Officer. [FR Doc. E5-1797 Filed 4-15-05; 8:45 am] BILLING CODE 4830-01-P DEPARTMENT OF THE TREASURY Internal Revenue Service [REG-242282-97] Proposed Collection: Comment Request for Regulation Project 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, Public Law 104-13 (44 U.S.C. 3506(c)(2)(A)). Currently, the IRS is soliciting comments concerning an existing final regulation, REG-242282-97 (TD 8734), General Revision of Regulations Relating to Withholding of Tax On Certain U.S. Source Income Paid to Foreign Persons and Related Collection, Refunds and Credits; Revision of Information Reporting and Backup Withholding Regulations; and Removal of Regulations Under Part 35a and of Certain Regulations Under Income Tax Treaties (1.1441-1(e), 1.1441-4(a)(2), 1.1441-4(b)(1) and (2), 1.1441-4(c), (d), and (e), 1.1441-5(b)(2)(ii), 1.1441-5(c)(1), 1.1441-6(b) and (c), 1.1441-8(b), 1.1441-9(b), 1.1461-1(b) and (c), 301.6114-1, 301.6402-3(e), and 31.3401(a)(6)-1(e)). DATES: Written comments should be received on or before June 17, 2005 to be assured of consideration. ADDRESSES: Direct all written comments to Glenn Kirkland, Internal Revenue Service, room 6516, 1111 Constitution Avenue, NW., Washington, DC 20224. FOR FURTHER INFORMATION CONTACT: Requests for additional information or copies of the regulation should be directed to Allan Hopkins, at

(202)622-6665, or at Internal Revenue Service, room 6516, 1111 Constitution Avenue, NW., Washington, DC 20224, or through the Internet, at *Allan.M.Hopkins@irs.gov* . SUPPLEMENTARY INFORMATION: *Title:* General Revision of Regulations Relating to Withholding of Tax on Certain U.S. Source Income Paid to Foreign Persons and Related Collection, Refunds and Credits; Revision of Information Reporting and Backup Withholding Regulations; and Removal of Regulations Under Part 35a and of Certain Regulations Under Income Tax Treaties. *OMB Number:* 1545-1484. *Regulation Project Number* : REG-242282-97 (formerly INTL-62-90; INTL-32-93; INTL-52-86; INTL-52-94). *Abstract:* This regulation prescribes collections of information for foreign persons that received payments subject to withholding under sections 1441, 1442, 1443, or 6114 of the Internal Revenue Code. This information is used to claim foreign person status and, in appropriate cases, to claim residence in a country with which the United States has an income tax treaty in effect, so that withholding at a reduced rate of tax may be obtained at source. The regulation also prescribes collections of information for withholding agents. This information is used by withholding agents to report to the IRS income paid to a foreign person that is subject to withholding under Code sections 1441, 1442, and 1443. The regulation also requires that a foreign taxpayer claiming a reduced amount of withholding tax under the provisions of an income tax treaty must disclose its reliance upon a treaty provision by filing Form 8833 with its U.S. income tax return. *Current Actions:* There is no change to this existing regulation. *Type of Review:* Extension of a currently approved collection. *Affected Public:* Business or other for-profit organizations, individuals or households, not-for-profit institutions, farms, and Federal, state, local or tribal governments. The burden for the reporting requirements is reflected in the burden of Forms W-8BEN, W08ECI, W-8EXP, W-8IMY, 1042, 1042S, 8233, 8833, and the income tax return of a foreign person filed for purposes of claiming a refund of tax. 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. *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 11, 2005. Glenn Kirkland, IRS Reports Clearance Officer. [FR Doc. E5-1798 Filed 4-15-05; 8:45 am] BILLING CODE 4830-01-P DEPARTMENT OF THE TREASURY Internal Revenue Service Proposed Collection; Comment Request for Form 8717 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, Public Law 104-13 (44 U.S.C. 3506(c)(2)(A)). Currently, the IRS is soliciting comments concerning Form 8717, User Fee for Employee Plan Determination Letter Request. DATES: Written comments should be received on or before June 17, 2005 to be assured of consideration. ADDRESSES: Direct all written comments to Glenn Kirkland, Internal Revenue Service, room 6516, 1111 Constitution Avenue, NW., Washington, DC 20224. FOR FURTHER INFORMATION CONTACT: Requests for additional information or copies of the form and instructions should be directed to R. Joseph Durbala,

(202)622-3634, Internal Revenue Service, room 6516, 1111 Constitution Avenue, NW., Washington, DC 20224 or through the Internet at *RJoseph.Durbala@irs.gov* . SUPPLEMENTARY INFORMATION: *Title:* User Fee for Employee Plan Determination Letter Request. *OMB Number:* 1545-1772. *Form Number:* 8717. *Abstract:* The Omnibus Reconciliation Act of 1990 requires payment of a “user fee” with each application for a determination letter. Because of this requirement, the Form 8717 was created to provide filers the means to make payment and indicate the type of request. *Current Actions:* There are no changes being made to the forms at this time. *Type of Review:* Extension of a currently approved collection. *Affected Public:* Business or other for-profit organization, and not-for-profit institutions. *Estimated Number of Responses:* 100,000. *Estimated Time Per Response:* 3 Hours 24 minutes. *Estimated Total Annual Burden Hours:* 341,000. 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. *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 4, 2005. Glenn Kirkland, IRS Reports Clearance Officer. [FR Doc. E5-1799 Filed 4-15-05; 8:45 am] BILLING CODE 483-01-P DEPARTMENT OF THE TREASURY Internal Revenue Service Open Meeting of the Earned Income Tax Credit Committee of the Taxpayer Advocacy Panel AGENCY: Internal Revenue Service

(IRS)Treasury. ACTION: Notice. SUMMARY: An open meeting of the Earned Income Tax Credit Committee of the Taxpayer Advocacy Panel will be conducted at the Peachtree Federal Summit Building, 401 W. Peachtree St., NW., in Atlanta, Georgia 30308, in Room 530. The Committee will be discussing issues pertaining to the IRS administration of the Earned Income Tax Credit. DATES: The meeting will be held Friday, May 6, 2005. FOR FURTHER INFORMATION CONTACT: Audrey Y. Jenkins at 1-888-912-1227 (toll-free), or 718-488-2085 (non toll-free). SUPPLEMENTARY INFORMATION: Notice is hereby given pursuant to Section 10(a)(2) of the Federal Advisory Committee Act, 5 U.S.C. App.

(1988)that an open meeting of the Earned Income Tax Credit Committee of the Taxpayer Advocacy Panel will be held Friday, May 6, 2005 from 8:30 a.m. to 12 p.m. e.t. at 401 W. Peachtree St., NW., Atlanta, Georgia 30308 Room 530. The public is invited to make oral comments. Individual comments will be limited to 5 minutes. For information or to confirm attendance, contact Audrey Y. Jenkins as noted above. Notification of intent to participate in the meeting must be made with Ms. Jenkins. If you would like a written statement to be considered, send written comments to Ms. Audrey Jenkins, TAP Office, 10 MetroTech Center, 625 Fulton Street, Brooklyn, NY 11201 or post your comments to the Web site: *http://www.improveirs.org.* The agenda will include various IRS issues. Dated: April 12, 2005. Martha Curry, Acting Director, Taxpayer Advocacy Panel. [FR Doc. E5-1792 Filed 4-15-05; 8:45 am] BILLING CODE 4830-01-P DEPARTMENT OF THE TREASURY Internal Revenue Service Open Meeting of the Joint Committee of the Taxpayer Advocacy Panel AGENCY: Internal Revenue Service

(IRS)Treasury. ACTION: Notice. SUMMARY: An open meeting of the Joint Committee of the Taxpayer Advocacy Panel will be conducted. The Taxpayer Advocacy Panel is reviewing public comment, ideas, and suggestions on improving customer service at the Internal Revenue Service brought forward by the Area and Issue Committees. DATES: The meeting will be held Friday, May 13, 2005, 8 a.m. to 5:30 p.m., and Saturday, May 14, 2005, 8 a.m. to 12:30 p.m., central time. FOR FURTHER INFORMATION CONTACT: Barbara Toy at 1-888-912-1227, or

(414)297-1611. SUPPLEMENTARY INFORMATION: Notice is hereby given pursuant to Section 10(a)(2) of the Federal Advisory Committee Act, 5 U.S.C. App.

(1988)that an open meeting of the Joint Committee of the Taxpayer Advocacy Panel

(TAP)will be held Friday, May 13, 2005, 8 a.m. to 5:30 p.m., and Saturday, May 14, 2004, 8 a.m. to 12:30 p.m., central time at the Chicago Marriott Downtown, 540 North Michigan Avenue, Chicago, IL 60611. If you would like to have the Joint Committee of TAP consider a written statement, please call 1-888-912-1227 or

(414)297-1611, or write Barbara Toy, TAP Office, MS-1006MIL, 310 West Wisconsin Avenue, Milwaukee, WI 53203-2221, or FAX to

(414)297-1623, or you can contact us at *http://www.improveirs.org.* The agenda will include the following: monthly committee summary report, discussion of issues brought to the joint committee, office reports, and discussion of next meeting. Dated: April 12, 2005. Martha Curry, Acting Director, Taxpayer Advocacy Panel. [FR Doc. E5-1793 Filed 4-15-05; 8:45 am] BILLING CODE 4830-01-P DEPARTMENT OF THE TREASURY Internal Revenue Service Open Meeting of the Area 5 Taxpayer Advocacy Panel (Including the States of Iowa, Kansas, Minnesota, Missouri, Nebraska, Oklahoma, and Texas) AGENCY: Internal Revenue Service

(IRS)Treasury. ACTION: Notice. SUMMARY: An open meeting of the Area 5 Taxpayer Advocacy Panel will be conducted. The Taxpayer Advocacy Panel is soliciting public comment, ideas, and suggestions on improving customer service at the Internal Revenue Service. DATES: The meeting will be held Monday, May 9, 2005, at 2 p.m. central time. FOR FURTHER INFORMATION CONTACT: Mary Ann Delzer at 1-888-912-1227, or

(414)297-1604. SUPPLEMENTARY INFORMATION: Notice is hereby given pursuant to Section 10(a)(2) of the Federal Advisory Committee Act, 5 U.S.C. App.

(1988)that a meeting of the Area 5 Taxpayer Advocacy Panel will be held Monday, May 9, 2005, at 2 p.m. central time via a telephone conference call. You can submit written comments to the panel by faxing to

(414)297-1623, or by mail to Taxpayer Advocacy Panel, Stop1006MIL, 310 West Wisconsin Avenue, Milwaukee, WI 53203-2221, or you can contact us at *http://www.improveirs.org.* This meeting is not required to be open to the public, but because we are always interested in community input, we will accept public comments. Please contact Mary Ann Delzer at 1-888-912-1227 or

(414)297-1604 for additional information. The agenda will include the following: Various IRS issues. Dated: April 12, 2005. Martha Curry, Acting Director, Taxpayer Advocacy Panel. [FR Doc. E5-1794 Filed 4-15-05; 8:45 am] BILLING CODE 4830-01-P DEPARTMENT OF THE TREASURY Internal Revenue Service Open Meeting of the Small Business/Self Employed—Taxpayer Burden Reduction Committee of the Taxpayer Advocacy Panel AGENCY: Internal Revenue Service

(IRS)Treasury. ACTION: Notice. SUMMARY: An open meeting of the Small Business/Self Employed—Taxpayer Burden Reduction Committee of the Taxpayer Advocacy Panel will be conducted (via teleconference). The TAP will be discussing issues pertaining to increasing compliance and lessening the burden for Small Business/Self Employed individuals. DATES: The meeting will be held Thursday, May 5, 2005. FOR FURTHER INFORMATION CONTACT: Marisa Knispel at 1-888-912-1227 or

(718)488-3557. SUPPLEMENTARY INFORMATION: Notice is hereby given pursuant to Section 10(a)(2) of the Federal Advisory Committee Act, 5 U.S.C. App.

(1988)that an open meeting of the Small Business/Self Employed—Taxpayer Burden Reduction Committee of the Taxpayer Advocacy Panel will be held Thursday, May 5, 2005 from 3 p.m. e.t. to 4:30 p.m. e.t. via a telephone conference call. If you would like to have the TAP consider a written statement, please call 1-888-912-1227 or

(718)488-3557, or write to Marisa Knispel, TAP Office, 10 Metro Tech Center, 625 Fulton Street, Brooklyn, NY 11201. Due to limited conference lines, notification of intent to participate in the telephone conference call meeting must be made with Marisa Knispel. Ms. Knispel can be reached at 1-888-912-1227 or

(718)488-3557, or post comments to the Web site: *http://www.improveirs.org.* The agenda will include the following: Various IRS issues. Dated: April 12, 2005. Martha Curry, Acting Director, Taxpayer Advocacy Panel. [FR Doc. E5-1795 Filed 4-15-05; 8:45 am] BILLING CODE 4830-01-P DEPARTMENT OF THE TREASURY Internal Revenue Service Open Meeting of the Area 1 Taxpayer Advocacy Panel (Including the States of New York, Connecticut, Massachusetts, Rhode Island, New Hampshire, Vermont and Maine) AGENCY: Internal Revenue Service

(IRS)Treasury. ACTION: Notice. SUMMARY: An open meeting of the Area 1 Taxpayer Advocacy Panel will be conducted (via teleconference). The Taxpayer Advocacy Panel is soliciting public comments, ideas and suggestions on improving customer service at the Internal Revenue Service. DATES: The meeting will be held Wednesday, May 4, 2005. FOR FURTHER INFORMATION CONTACT: Marisa Knispel at 1-888-912-1227 (toll-free), or

(718)488-3557 (non toll-free). SUPPLEMENTARY INFORMATION: An open meeting of the Area 1 Taxpayer Advocacy Panel will be held Wednesday, May 4, 2005 from 3 p.m. e.t. to 4 p.m. e.t. via a telephone conference call. Individual comments will be limited to five minutes. If you would like to have the TAP consider a written statement, please call 1-888-912-1227 or

(718)488-3557, or write Marisa Knispel, TAP Office, 10 MetroTech Center, 625 Fulton Street, Brooklyn, NY 11201. Due to limited conference lines, notification of intent to participate in the telephone conference call meeting must be made with Marisa Knispel. Ms. Knispel can be reached at 1-888-912-1227 or

(718)488-3557, or post comments to the Web site: *http://www.improveirs.org.* The agenda will include various IRS issues. Dated: April 12, 2005. Martha Curry, Acting Director, Taxpayer Advocacy Panel. [FR Doc. E5-1796 Filed 4-15-05; 8:45 am] BILLING CODE 4830-01-P DEPARTMENT OF VETERANS AFFAIRS Clinical Science Research and Development Service Cooperative Studies Scientific Merit Review Board; Notice of Meeting The Department of Veterans Affairs

(VA)gives notice under Public Law 92-463 (Federal Advisory Committee Act) that a meeting of the Clinical Science Research and Development Service, Cooperative Studies Scientific Merit Review Board will be held on May 11-12, 2005, at the Holiday Inn, 8777 Georgia Avenue, Silver Spring, MD. Sessions are scheduled to begin at 8 a.m. and end at 3 p.m. each day. The Board advises the Chief Research and Development Officer through the Director of the Clinical Science Research and Development Service on the policies and program planning for multi-site clinical science projects, ensuring that new and ongoing projects maintain high quality, are based on scientific merit, and are efficiently and economically conducted. In carrying out these responsibilities, the Board makes recommendations on the relevance and feasibility of research proposals, the adequacy of protocols involved, and the scientific validity and propriety of technical details, including protection of human subjects. The meeting will be open to the public for the May 11 and May 12 sessions, from 8 a.m. to 8:30 a.m., for the discussion of administrative matters and the general status of the program. On May 11 and May 12 from 8:30 a.m. to 3 p.m., the meeting will be closed for the Board's review of research and development applications. Closing the meeting is in accordance with provisions set forth in section 10(d) of Public Law 92-463, as amended by sections 5(c) of Public Law 94-409, and 5 U.S.C. 552b(c)(6) and (c)(9). During the closed sessions of the meeting, discussions and recommendations will deal with qualifications of personnel conducting the studies, staff and consultant critiques of research proposals and similar documents, and the medical records of patients who are study subjects, the disclosure of which would constitute a clearly unwarranted invasion of personal privacy. Those who plan to attend should contact Dr. Grant Huang, Assistant Director, Cooperative Studies Program (125), Department of Veterans Affairs, 810 Vermont Avenue, NW., Washington, DC 20420, at

(202)254-0192. Dated: April 6, 2005. By Director of the Secretary. E. Philip Riggin, Committee Management Officer. [FR Doc. 05-7610 Filed 4-17-05; 8:45 am]

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