81 FR 66743 - Proposed Collection; Comment Request for Forms 1065, 1065-B, 1066, 1120, 1120-C, 1120-F, 1120-H, 1120-ND, 1120-S, 1120-SF, 1120-FSC, 1120-L, 1120-PC, 1120-REIT, 1120-RIC, 1120-POL and Related Attachments
DEPARTMENT OF THE TREASURY
Internal Revenue Service Federal Register Volume 81, Issue 188 (September 28, 2016)
Internal Revenue Service
Federal Register Volume 81, Issue 188 (September 28, 2016)
| Page Range | 66743-66745 | |
| FR Document | 2016-23424 |
[Federal Register Volume 81, Number 188 (Wednesday, September 28, 2016)] [Notices] [Pages 66743-66745] From the Federal Register Online [www.thefederalregister.org] [FR Doc No: 2016-23424] ----------------------------------------------------------------------- DEPARTMENT OF THE TREASURY Internal Revenue Service Proposed Collection; Comment Request for Forms 1065, 1065-B, 1066, 1120, 1120-C, 1120-F, 1120-H, 1120-ND, 1120-S, 1120-SF, 1120-FSC, 1120-L, 1120-PC, 1120-REIT, 1120-RIC, 1120-POL and Related Attachments AGENCY: Internal Revenue Service (IRS), Treasury. ACTION: Notice and request for comments. ----------------------------------------------------------------------- SUMMARY: The Internal Revenue Service, 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 continuing information collections, as required by the Paperwork Reduction Act of 1995 (PRA), Public Law 104-13 (44 U.S.C. 3506(c)(2)(A)). This notice requests comments on all forms used by business entity taxpayers: Forms 1065, 1065-B, 1066, 1120, 1120-C, 1120-F, 1120-H, 1120-ND, 1120-S, 1120-SF, 1120-FSC, 1120-L, 1120-PC, 1120-REIT, 1120-RIC, 1120-POL; and all attachments to these forms (see the Appendix to this notice). With this notice, the IRS is also announcing significant changes to (1) the manner in which tax forms used by business taxpayers will be approved under the PRA and (2) its method of estimating the paperwork burden imposed on all business taxpayers. DATES: Written comments should be received on or before November 28, 2016 to be assured of consideration. ADDRESSES: Direct all written comments to Tuawana Pinkston, Internal Revenue Service, Room 6526, 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 Allan Hopkins, at Internal Revenue Service, Room 6129, 1111 Constitution Avenue NW., Washington, DC 20224, or through the internet, at [email protected]. SUPPLEMENTARY INFORMATION: Change in PRA Approval of Forms Used by Business Taxpayers Under the PRA, OMB assigns a control number to each ``collection of information'' that it reviews and approves for use by an agency. A single information collection may consist of one or more forms, recordkeeping requirements, and/or third-party disclosure requirements. Under the PRA and OMB regulations, agencies have the discretion to seek separate OMB approvals for business forms, recordkeeping requirements, and third-party reporting requirements or to combine any number of forms, recordkeeping requirements, and/or third-party disclosure requirements (usually related in subject matter) under one OMB Control Number. Agency decisions on whether to group individual requirements under a single OMB Control Number or to disaggregate them and request separate OMB Control Numbers are based largely on considerations of administrative practicality. The PRA also requires agencies to estimate the burden for each collection of information. Accordingly, each OMB Control Number has an associated burden estimate. The burden estimates for each control number are displayed in (1) the PRA notices that accompany collections of information, (2) Federal Register notices such as this one, and (3) in OMB's database of approved information collections. If more than one form, recordkeeping requirement, and/or third-party disclosure requirement is approved under a single control number, then the burden estimate for that control number reflects the burden associated with all of the approved forms, recordkeeping requirements, and/or third- party disclosure requirements. As described below under the heading ``New Burden Model,'' the IRS's new Business Taxpayer Burden Model (BTBM) estimates of taxpayer burden are based on taxpayer characteristics and activities, taking into account, among other things, the forms and schedules generally used by those groups of business taxpayers and the recordkeeping and other activities needed to complete those forms. The BTBM represents the second phase of a long-term effort to improve the ability of IRS to measure the burden imposed on various groups of taxpayers by the federal tax system. While the new methodology provides a more accurate and comprehensive description of business taxpayer burden, it will not provide burden estimates on a form-by-form basis, as has been done under the previous methodology. When the prior model was developed in the mid-1980s, almost all tax returns were prepared manually, either by the taxpayer or a paid provider. In this context, it was determined that estimating burden on a form-by-form basis was an appropriate methodology. Today, over 90 percent of all business entity tax returns are prepared using software or with preparer assistance. In this environment, in which many taxpayers' activities are no longer as directly associated with particular forms, estimating burden on a form- by-form basis is not an appropriate measurement of taxpayer burden. The new model, which takes into account broader and more comprehensive taxpayer characteristics and activities, provides a much more accurate and useful estimate of taxpayer burden. Currently, there are 206 forms used by business taxpayers. These include Forms 1065, 1065-B, 1066, 1120, 1120-C, 1120-F, 1120-H, 1120- ND, 1120-S, 1120-SF, 1120-FSC, 1120-L, 1120-PC, 1120-REIT, 1120-RIC, 1120-POL, and their schedules and all the forms business entity taxpayers attach to their tax returns (see the Appendix to this notice). For most of these forms, IRS has in the past obtained separate OMB approvals under unique OMB Control Numbers and separate burden estimates. The BTBM estimates the aggregate burden imposed on business taxpayers, based upon their tax-related characteristics and activities. IRS therefore will seek OMB approval of all 206 business-related tax forms as a single ``collection of information.'' The aggregate burden of these tax forms will be accounted for under OMB Control Number 1545- 0123, which is currently assigned to Form 1120 and its schedules. OMB Control Number 1545-0123 will be displayed on all business tax forms and other information collections. As a result of this change, burden estimates for business taxpayers will now be displayed differently in PRA Notices on tax forms and other information collections, and in Federal Register notices. This new way of displaying burden is presented below under the heading ``Proposed PRA Submission to OMB.'' Because 44 of the 206 forms used by business taxpayers are also used by tax-exempt organizations, trusts and estates and other kinds of taxpayers, there will be a transition period during which IRS will report different burden estimates for individual taxpayers (OMB Control Number 1545-0074), business taxpayers (OMB Control Number 1545-0123), and another OMB Control Number for other taxpayers using the same forms. For [[Page 66744]] those forms covered under OMB Control Numbers 1545-0074 and/or 1545- 0123 and also used by other taxpayers, IRS will display the OMB Control Number related to the other filers on the form and provide the burden estimate for those taxpayers in the form instructions. The form instructions will refer readers to the burden estimates for individual and/or business taxpayers, as applicable. The burden estimates for business taxpayers will be reported and accounted for as described in this notice. The burden estimates for individual taxpayers will continue to be reported and accounted for under OMB Control Number 1545-0074 using a method similar to the method described in this notice. The burden estimates for other users of these forms will be determined under prior methodology based on form length and complexity. New Burden Model Data from the new BTBM revise the estimates of the levels of burden experienced by business taxpayers when complying with the federal tax laws. It replaces the earlier burden measurement developed in the mid- 1980s. Since that time, improved technology and modeling sophistication have enabled the IRS to improve the burden estimates. The new model provides taxpayers and the IRS with a more comprehensive understanding of the current levels of taxpayer burden. It reflects major changes over the past two decades in the way taxpayers prepare and file their returns. The new BTBM also represents a substantial step forward in the IRS's ability to assess likely impacts of administrative and legislative changes on business taxpayers. The BTBM's approach to measuring burden focuses on the characteristics and activities of business taxpayers rather than the forms they use. Key determinants of taxpayer burden in the model are the type of entity, total assets, total receipts, and activities reported on the tax return (income, deductions, credits, etc). In contrast, the previous estimates primarily focused on the length and complexity of each tax form. The changes between the old and new burden estimates are due to the improved ability of the new methodology to measure burden and the expanded scope of what is measured. These changes create a one-time shift in the estimate of burden levels that reflects the better measurement of the new model. The differences in estimates between the models do not reflect any change in the actual burden experienced by taxpayers. Comparisons should not be made between these and the earlier published estimates, because the models measure burden in different ways. Methodology Burden is defined as the time and out-of-pocket costs incurred by taxpayers to comply with the federal tax system. As has been done for individual taxpayer burden since 2005, both the time expended and the out-of-pocket costs for business taxpayers are estimated. The burden estimation methodology relies on surveys that measure time and out-of- pocket costs that taxpayers spend on pre-filing and filing activities. The methodology establishes econometric relationships between tax return characteristics and reported compliance costs. The methodology controls for the substitution of time and money by monetizing time and reporting total compliance costs in dollars. This methodology better reflects taxpayer compliance burden, because in a world of electronic tax preparation, time and out-of-pocket costs are governed by the information required rather than the form on which it is ultimately reported. Importantly, even where various businesses complete the same tax form lines, the new methodology differentiates the cost incurred to complete those forms based on characteristics of those businesses. Key business characteristics that serve as coefficients in the BTBM are:Entity type. Total assets. Total receipts. Return complexity. The new model uses the following classifications of business taxpayers: Partnerships (Forms 1065, 1065-B, 1066). Taxable corporations (Forms 1120, 1120-C, 1120-F, 1120-H, 1120-ND, 1120-SF, 1120-FSC, 1120-L, 1120-PC, 1120-POL). Pass-through corporations (Forms 1120-REIT, 1120-RIC, 1120-S). Each classification is further refined to separate large and small businesses, where a large business is generally defined as one having end of year assets totaling more than $10 million. Taxpayer Burden Estimates Tables 1, 2, and 3 below show the burden model estimates for each of the three classifications of business taxpayers. The data shown are the best estimates for 2013 business entity income tax returns available as of February 2016. The estimates are subject to change as new forms and data become available. Proposed PRA Submission to OMB Title: U.S. Business Income Tax Return. OMB Number: 1545-0123. Form Numbers: Forms 1065, 1065-B, 1066, 1120, 1120-C, 1120-F, 1120- H, 1120-ND, 1120-S, 1120-SF, 1120-FSC, 1120-L, 1120-PC, 1120-REIT, 1120-RIC, 1120-POL and all attachments to these forms (see the Appendix to this notice). Abstract: These forms are used by businesses to report their income tax liability. The data is used to verify that the items reported on the forms are correct, and also for general statistics use. Current Actions: Changes are being made to the forms and the method of burden computation. Type of Review: Extension of currently approved collections. Affected Public: Businesses. Estimated Number of Respondents: 10,900,000. Total Estimated Time: 2.997 billion hours. Estimated Time per Respondent: 275 hours. Total Estimated Out-of-Pocket Costs: $52.56 billion. Estimated Out-of-Pocket Cost per Respondent: $4,822. Note: Amounts below are for FY2015. Reported time and cost burdens are national averages and do not necessarily reflect a ``typical'' case. Most taxpayers experience lower than average burden, with taxpayer burden varying considerably by taxpayer type. Detail may not add due to rounding. Table 1 ---------------------------------------------------------------------------------------------------------------- Burden Primary form filed or type of taxpayer Number of returns ------------------------------------- (millions) Average time Average cost ---------------------------------------------------------------------------------------------------------------- All Partnerships....................................... 3.9 290 5,700 Small.................................................. 3.7 270 4,400 [[Page 66745]] Large *................................................ 0.2 610 29,000 ---------------------------------------------------------------------------------------------------------------- Forms 1065, 1065-B, 1066 and all attachments. Table 2 ---------------------------------------------------------------------------------------------------------------- Burden Primary form filed or type of taxpayer Number of returns ------------------------------------- (millions) Average time Average cost ---------------------------------------------------------------------------------------------------------------- All Taxable Corporations............................... 2.1 315 6,300 Small.................................................. 2.0 280 4,000 Large *................................................ 0.1 1,250 68,900 ---------------------------------------------------------------------------------------------------------------- Forms 1120, 1120-C, 1120-F, 1120-H, 1120-ND, 1120-SF, 1120-FSC, 1120-L, 1120-PC, 1120-POL and all attachments. Table 3 ---------------------------------------------------------------------------------------------------------------- Burden Primary form filed or type of taxpayer Number of returns ------------------------------------- (millions) Average time Average cost ---------------------------------------------------------------------------------------------------------------- All Pass-Through Corporations.......................... 4.9 245 3,500 Small.................................................. 4.8 240 3,100 Large **............................................... 0.1 610 30,800 ---------------------------------------------------------------------------------------------------------------- Forms 1120-REIT, 1120-RIC, 1120-S and all attachments. * A large business is defined as one having end of year assets greater than $10 million. 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 will 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: September 19, 2016. Allan Hopkins, Tax Analyst. [FR Doc. 2016-23424 Filed 9-27-16; 8:45 am] BILLING CODE 4830-01-P
![Federal Register / Vol. 81, No. 188 / Wednesday, September 28, 2016 / Notices 66743
maintenance, and purchase of services Change in PRA Approval of Forms previous methodology. When the prior
to provide information. Used by Business Taxpayers model was developed in the mid-1980s,
Approved: September 21, 2016. Under the PRA, OMB assigns a almost all tax returns were prepared
R. Joseph Durbala, control number to each ‘‘collection of manually, either by the taxpayer or a
information’’ that it reviews and paid provider. In this context, it was
IRS, Tax Analyst.
approves for use by an agency. A single determined that estimating burden on a
[FR Doc. 2016–23403 Filed 9–27–16; 8:45 am] form-by-form basis was an appropriate
information collection may consist of
BILLING CODE 4830–01–P
one or more forms, recordkeeping methodology. Today, over 90 percent of
requirements, and/or third-party all business entity tax returns are
disclosure requirements. Under the PRA prepared using software or with
DEPARTMENT OF THE TREASURY preparer assistance. In this
and OMB regulations, agencies have the
Internal Revenue Service discretion to seek separate OMB environment, in which many taxpayers’
activities are no longer as directly
approvals for business forms,
Proposed Collection; Comment associated with particular forms,
recordkeeping requirements, and third-
Request for Forms 1065, 1065–B, 1066, estimating burden on a form-by-form
party reporting requirements or to
1120, 1120–C, 1120–F, 1120–H, 1120– basis is not an appropriate measurement
combine any number of forms,
ND, 1120–S, 1120–SF, 1120–FSC, of taxpayer burden. The new model,
recordkeeping requirements, and/or
1120–L, 1120–PC, 1120–REIT, 1120– which takes into account broader and
third-party disclosure requirements
RIC, 1120–POL and Related more comprehensive taxpayer
(usually related in subject matter) under
Attachments characteristics and activities, provides a
one OMB Control Number. Agency
much more accurate and useful estimate
decisions on whether to group
AGENCY: Internal Revenue Service (IRS), of taxpayer burden.
individual requirements under a single Currently, there are 206 forms used by
Treasury.
OMB Control Number or to disaggregate business taxpayers. These include
ACTION: Notice and request for them and request separate OMB Control Forms 1065, 1065–B, 1066, 1120, 1120–
comments. Numbers are based largely on C, 1120–F, 1120–H, 1120–ND, 1120–S,
considerations of administrative 1120–SF, 1120–FSC, 1120–L, 1120–PC,
SUMMARY: The Internal Revenue Service, practicality.
as part of its continuing effort to reduce 1120–REIT, 1120–RIC, 1120–POL, and
The PRA also requires agencies to their schedules and all the forms
paperwork and respondent burden, estimate the burden for each collection
invites the general public and other business entity taxpayers attach to their
of information. Accordingly, each OMB tax returns (see the Appendix to this
Federal agencies to take this Control Number has an associated
opportunity to comment on proposed notice). For most of these forms, IRS has
burden estimate. The burden estimates in the past obtained separate OMB
and continuing information collections, for each control number are displayed
as required by the Paperwork Reduction approvals under unique OMB Control
in (1) the PRA notices that accompany Numbers and separate burden estimates.
Act of 1995 (PRA), Public Law 104–13 collections of information, (2) Federal The BTBM estimates the aggregate
(44 U.S.C. 3506(c)(2)(A)). This notice Register notices such as this one, and burden imposed on business taxpayers,
requests comments on all forms used by (3) in OMB’s database of approved based upon their tax-related
business entity taxpayers: Forms 1065, information collections. If more than characteristics and activities. IRS
1065–B, 1066, 1120, 1120–C, 1120–F, one form, recordkeeping requirement, therefore will seek OMB approval of all
1120–H, 1120–ND, 1120–S, 1120–SF, and/or third-party disclosure 206 business-related tax forms as a
1120–FSC, 1120–L, 1120–PC, 1120– requirement is approved under a single single ‘‘collection of information.’’ The
REIT, 1120–RIC, 1120–POL; and all control number, then the burden aggregate burden of these tax forms will
attachments to these forms (see the estimate for that control number reflects be accounted for under OMB Control
Appendix to this notice). With this the burden associated with all of the Number 1545–0123, which is currently
notice, the IRS is also announcing approved forms, recordkeeping assigned to Form 1120 and its
significant changes to (1) the manner in requirements, and/or third-party schedules. OMB Control Number 1545–
which tax forms used by business disclosure requirements. 0123 will be displayed on all business
taxpayers will be approved under the As described below under the heading tax forms and other information
PRA and (2) its method of estimating the ‘‘New Burden Model,’’ the IRS’s new collections. As a result of this change,
paperwork burden imposed on all Business Taxpayer Burden Model burden estimates for business taxpayers
business taxpayers. (BTBM) estimates of taxpayer burden will now be displayed differently in
DATES: Written comments should be are based on taxpayer characteristics PRA Notices on tax forms and other
received on or before November 28, and activities, taking into account, information collections, and in Federal
2016 to be assured of consideration. among other things, the forms and Register notices. This new way of
ADDRESSES: Direct all written comments
schedules generally used by those displaying burden is presented below
to Tuawana Pinkston, Internal Revenue groups of business taxpayers and the under the heading ‘‘Proposed PRA
Service, Room 6526, 1111 Constitution recordkeeping and other activities Submission to OMB.’’ Because 44 of the
Avenue NW., Washington, DC 20224. needed to complete those forms. The 206 forms used by business taxpayers
BTBM represents the second phase of a are also used by tax-exempt
FOR FURTHER INFORMATION CONTACT: long-term effort to improve the ability of organizations, trusts and estates and
Requests for additional information or IRS to measure the burden imposed on other kinds of taxpayers, there will be
mstockstill on DSK3G9T082PROD with NOTICES
copies of the form and instructions various groups of taxpayers by the a transition period during which IRS
should be directed to Allan Hopkins, at federal tax system. While the new will report different burden estimates
Internal Revenue Service, Room 6129, methodology provides a more accurate for individual taxpayers (OMB Control
1111 Constitution Avenue NW., and comprehensive description of Number 1545–0074), business taxpayers
Washington, DC 20224, or through the business taxpayer burden, it will not (OMB Control Number 1545–0123), and
internet, at Allan.M.Hopkins@irs.gov. provide burden estimates on a form-by- another OMB Control Number for other
SUPPLEMENTARY INFORMATION: form basis, as has been done under the taxpayers using the same forms. For
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![Federal Register / Vol. 81, No. 188 / Wednesday, September 28, 2016 / Notices 66745
TABLE 1—Continued
Burden
Number of returns
Primary form filed or type of taxpayer (millions) Average time Average cost
Large * ........................................................................................................................ 0.2 610 29,000
Forms 1065, 1065–B, 1066 and all attachments.
TABLE 2
Burden
Number of returns
Primary form filed or type of taxpayer (millions) Average time Average cost
All Taxable Corporations ........................................................................................... 2.1 315 6,300
Small .......................................................................................................................... 2.0 280 4,000
Large * ........................................................................................................................ 0.1 1,250 68,900
Forms 1120, 1120–C, 1120–F, 1120–H, 1120–ND, 1120–SF, 1120–FSC, 1120–L, 1120–PC, 1120–POL and all attachments.
TABLE 3
Burden
Number of returns
Primary form filed or type of taxpayer (millions) Average time Average cost
All Pass-Through Corporations ................................................................................. 4.9 245 3,500
Small .......................................................................................................................... 4.8 240 3,100
Large ** ...................................................................................................................... 0.1 610 30,800
Forms 1120–REIT, 1120–RIC, 1120–S and all attachments.
* A large business is defined as one having end of year assets greater than $10 million.
An agency may not conduct or maintenance, and purchase of services DATES: Written comments should be
sponsor, and a person is not required to to provide information. received on or before November 28,
respond to, a collection of information Approved: September 19, 2016. 2016 to be assured of consideration.
unless the collection of information Allan Hopkins, ADDRESSES: Direct all written comments
displays a valid OMB Control Number. to Tuawana Pinkston, Internal Revenue
Tax Analyst.
Books or records relating to a Service, Room 6526, 1111 Constitution
[FR Doc. 2016–23424 Filed 9–27–16; 8:45 am]
collection of information must be Avenue NW., Washington, DC 20224.
BILLING CODE 4830–01–P
retained as long as their contents may FOR FURTHER INFORMATION CONTACT:
become material in the administration Requests for additional information or
of any internal revenue law. Generally, DEPARTMENT OF THE TREASURY copies of the notice should be directed
tax returns and tax return information to Martha R. Brinson, Internal Revenue
are confidential, as required by 26 Internal Revenue Service Service, Room 6129, 1111 Constitution
U.S.C. 6103. Avenue NW., Washington, DC 20224, or
Proposed Collection; Comment through the Internet at
Request for Comments Request for Notice 2001–1 Martha.R.Brinson@irs.gov.
Comments submitted in response to SUPPLEMENTARY INFORMATION:
AGENCY: Internal Revenue Service (IRS), Title: Employer-Designed Tip
this notice will be summarized and/or
Treasury. Reporting Program for the Food and
included in the request for OMB
Notice and request for
ACTION:
Beverage Industry (EmTRAC).
approval. All comments will become a OMB Number: 1545–1716.
matter of public record. Comments are comments. Notice Number: Notice 2001–1.
invited on: (a) Whether the collection of Abstract: Information is required by
information is necessary for the proper SUMMARY: The Department of the the Internal Revenue Service in its
performance of the functions of the Treasury, as part of its continuing effort compliance efforts to assist employers
agency, including whether the to reduce paperwork and respondent and their employees in understanding
information will have practical utility; burden, invites the general public and and complying with Internal Revenue
(b) the accuracy of the agency’s estimate other Federal agencies to take this Code section 6053(a), which requires
of the burden of the collection of opportunity to comment on proposed employees to report all their tips
information; (c) ways to enhance the and/or continuing information monthly to their employers.
quality, utility, and clarity of the collections, as required by the
mstockstill on DSK3G9T082PROD with NOTICES
Current Actions: There are no changes
information to be collected; (d) ways to Paperwork Reduction Act of 1995, being made to the notice at this time.
minimize the burden of the collection of Public Law 104–13 (44 U.S.C. Type of Review: Extension of a
information on respondents, including 3506(c)(2)(A)). Currently, the IRS is currently approved collection.
through the use of automated collection soliciting comments concerning Notice Affected Public: Business or other for-
techniques or other forms of information 2001–1, Employer-Designed Tip profit organizations.
technology; and (e) estimates of capital Reporting Program for the Food and Estimated Number of Respondents
or start-up costs and costs of operation, Beverage Industry (EmTRAC). and/or Recordkeepers: 20.
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Document Created: 2016-09-28 01:07:37
Document Modified: 2016-09-28 01:07:37
| Category | Regulatory Information | |
| Collection | Federal Register | |
| sudoc Class | AE 2.7: GS 4.107: AE 2.106: | |
| Publisher | Office of the Federal Register, National Archives and Records Administration | |
| Section | Notices | |
| Action | Notice and request for comments. | |
| Dates | Written comments should be received on or before November 28, 2016 to be assured of consideration. | |
| Contact | Requests for additional information or copies of the form and instructions should be directed to Allan Hopkins, at Internal Revenue Service, Room 6129, 1111 Constitution Avenue NW., Washington, DC 20224, or through the internet, at [email protected] | |
| FR Citation | 81 FR 66743 |
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