The Federal Register

Changes in Computing Depreciation

Thu, Dec 28 2006 11:00:00 GMT

This document contains regulations relating to a change in computing depreciation or amortization as well as a change from a nondepreciable or nonamortizable asset to a depreciable or amortizable asset (or vice versa). Specifically, these regulations provide guidance to any taxpayer that makes a change in depreciation or amortization on whether such a change is a change in method of accounting under section 446(e) of the Internal Revenue Code and on the application of section 1016(a)(2) in determining whether the change is a change in method of accounting.

User Fees for Processing Installment Agreements

Thu, Dec 28 2006 11:00:00 GMT

This document contains amendments to the regulations relating to user fees for installment agreements. The amendments update the fees to reflect the actual costs of the services provided and create an exception to the increased fee for entering into installment agreements for lowincome taxpayers. The amendments affect taxpayers who wish to pay their liabilities through installment agreements.

Proposed Collection; Comment Request for Form SS-8

Thu, Dec 28 2006 11:00:00 GMT

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 10413(44 U.S.C. 3506(c)(2)(A)). Currently, the IRS is soliciting comments concerning Form SS8, Determination of Worker Status for Purpose of Federal Employment Taxes and Income Tax Withholding.

Proposed Collection; Comment Request for Form 1139

Thu, Dec 28 2006 11:00:00 GMT

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 10413(44 U.S.C. 3506(c)(2)(A)). Currently, the IRS is soliciting comments concerning Form 1139, Corporation Application for Tentative Refund.

Proposed Collection: Comment Request for Regulation Project

Thu, Dec 28 2006 11:00:00 GMT

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 10413 (44 U.S.C. 3506(c)(2)(A)). Currently, the IRS is soliciting comments concerning final regulation, REG20968294 (TD 8847), Adjustments Following Sales of Partnership Interests, (Sec. Sec. 1.7321 and 1.7431).

Submission for OMB Review; Comment Request

Thu, Dec 28 2006 11:00:00 GMT

December 21, 2006.

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 10413. 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 11000, 1750 Pennsylvania Avenue, NW Washington, DC 20220.

Privacy Act of 1974, as Amended; System of Records

Thu, Dec 28 2006 11:00:00 GMT

The Treasury Department gives notice of proposed alterations to the system of records entitled, ``Treasury .007Personnel Security System,'' which is subject to the Privacy Act of 1974.