Proposed Collection; Comment Request for Revenue Procedure 2002-67, 25809-25810 [E9-12459]
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Federal Register / Vol. 74, No. 102 / Friday, May 29, 2009 / Notices
DEPARTMENT OF THE TREASURY
Internal Revenue Service
Proposed Collection; Comment
Request for Form 1099–CAP
mstockstill on PROD1PC66 with NOTICES
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
1099–CAP, Changes in Corporate
Control and Capital Structure.
DATES: Written comments should be
received on or before July 28, 2009 to be
assured of consideration.
ADDRESSES: Direct all written comments
to R. Joseph Durbala, Internal Revenue
Service, room 6129, 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
(202) 622–6665, or at Internal Revenue
Service, room 6129, 1111 Constitution
Avenue NW., Washington, DC 20224, or
through the Internet, at
Allan.M.Hopkins@irs.gov.
SUPPLEMENTARY INFORMATION:
Title: Changes in Corporate Control
and Capital Structure.
OMB Number: 1545–1814.
Form Number: 1099–CAP.
Abstract: Any corporation that
undergoes reorganization under
Regulation section 1.6043–4T with
stock, cash, and other property over
$100 million must file Form 1099–CAP
with IRS shareholders.
Current Actions: There are no changes
being made to the form at this time.
Type of Review: Extension of a
currently approved collection.
Affected Public: Business or other forprofit organizations, and individuals.
Estimated Number of Responses: 350.
Estimated Time Per Response: 11
minutes.
Estimated Total Annual Burden
Hours: 67.
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
VerDate Nov<24>2008
17:24 May 28, 2009
Jkt 217001
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: May 18, 2009.
R. Joseph Durbala,
IRS Reports Clearance Officer.
[FR Doc. E9–12468 Filed 5–28–09; 8:45 am]
BILLING CODE 4830–01–P
DEPARTMENT OF THE TREASURY
Internal Revenue Service
Proposed Collection; Comment
Request for Revenue Procedure 2002–
67
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
Revenue Procedure 2002–67, Settlement
of Section 351 Contingent Liability Tax
Shelter Cases.
PO 00000
Frm 00113
Fmt 4703
Sfmt 4703
25809
DATES: Written comments should be
received on or before July 28, 2009 to be
assured of consideration.
ADDRESSES: Direct all written comments
to R. Joseph Durbala, Internal Revenue
Service, room 6129, 1111 Constitution
Avenue NW., Washington, DC 20224.
FOR FURTHER INFORMATION CONTACT:
Requests for additional information or
copies of revenue procedure should be
directed to Allan Hopkins, at (202) 622–
6665, or at Internal Revenue Service,
room 6129, 1111 Constitution Avenue
NW., Washington, DC 20224, or through
the Internet, at
Allan.M.Hopkins@irs.gov.
SUPPLEMENTARY INFORMATION:
Title: Settlement of Section 351
Contingent Liability Tax Shelter Cases.
OMB Number: 1545–1801.
Revenue Procedure Number: Revenue
Procedure 2002–67.
Abstract: Revenue Procedure 2002–67
prescribes procedures for taxpayers who
elect to participate in a settlement
initiative aimed at resolving tax shelter
cases involving contingent liability
transactions that are the same or similar
to those described in Notice 2001–17
(‘‘contingent liability transaction’’).
There are two resolution methodologies:
a fixed concession procedure and a fast
track dispute resolution procedure that
includes binding arbitration.
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: Business or other forprofit organizations and individuals.
Estimated Number of Respondents:
150.
Estimated Average Time Per
Respondent: 50 hours.
Estimated Total Annual Burden
Hours: 7,500.
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:
E:\FR\FM\29MYN1.SGM
29MYN1
25810
Federal Register / Vol. 74, No. 102 / Friday, May 29, 2009 / Notices
(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: May 21, 2009.
R. Joseph Durbala,
IRS Reports Clearance Officer.
[FR Doc. E9–12459 Filed 5–28–09; 8:45 am]
BILLING CODE 4830–01–P
DEPARTMENT OF THE TREASURY
Internal Revenue Service
Proposed Collection; Comment
Request for Revenue Procedure 2005–
16
AGENCY: Internal Revenue Service (IRS),
Treasury.
ACTION: Notice and request for
comments.
mstockstill on PROD1PC66 with NOTICES
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
Revenue Procedure 2005–16, Master
and Prototype and Volume Submitter
Plans.
DATES: Written comments should be
received on or before July 28, 2009 to be
assured of consideration.
ADDRESSES: Direct all written comments
to R. Joseph Durbala, Internal Revenue
Service, room 6129, 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 Allan Hopkins, (202) 622–
6665, Internal Revenue Service, room
6129, 1111 Constitution Avenue NW.,
Washington, DC 20224, or through the
Internet at Allan.M.Hopkins@irs.gov.
VerDate Nov<24>2008
17:24 May 28, 2009
Jkt 217001
SUPPLEMENTARY INFORMATION:
Title: Master and Prototype and
Volume Submitter Plans.
OMB Number: 1545–1674.
Revenue Procedure Number: Revenue
Procedure 2005–16.
Abstract: The master and prototype
and volume submitter revenue
procedure sets forth the procedures for
sponsors of master and prototype and
volume submitter pension, profitsharing and annuity plans to request an
opinion letter or an advisory letter from
the Internal Revenue Service that the
form of a master or prototype plan or
volume submitter plan meets the
requirements of section 401(a) of the
Internal Revenue Code. The information
requested in sections 5.11, 8.02, 11.02,
12, 14.05 15.02, 18, and 24 of the master
and prototype revenue procedure is in
addition to the information required to
be submitted with Forms 4461
(Application for Approval of Master or
Prototype Defined Contribution Plan),
4461–A (Application for Approval of
Master or Prototype Defined Benefit
Plan) and 4461–B (Application for
Approval of Master or Prototype or Plan
(Mass Submitter Adopting Sponsor)).
This information is needed in order to
enable the Employee Plans function of
the Service’s Tax Exempt and
Government Entities Division to issue
an opinion letter or an advisory letter.
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, business or other for-profit
organizations, not-for-profit institutions,
farms, and state, local or tribal
governments.
Estimated Number of Respondents:
325,800.
Estimated Time Per Respondent: 3
hours, 15 minutes.
Estimated Total Annual Burden
Hours: 1,058,850.
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
PO 00000
Frm 00114
Fmt 4703
Sfmt 4703
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: May 18, 2009.
R. Joseph Durbala,
IRS Reports Clearance Officer.
[FR Doc. E9–12460 Filed 5–28–09; 8:45 am]
BILLING CODE 4830–01–P
DEPARTMENT OF THE TREASURY
Internal Revenue Service
Proposed Collection; Comment
Request for Notice 2006–24
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 Notice
2006–24, Qualifying Advanced Coal
Project Program.
DATES: Written comments should be
received on or before July 28, 2009 to be
assured of consideration.
ADDRESSES: Direct all written comments
to R. Joseph Durbala, Internal Revenue
Service, room 6129, 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,
(202) 622–6665, at Internal Revenue
Service, room 6129, 1111 Constitution
Avenue NW., Washington, DC 20224, or
E:\FR\FM\29MYN1.SGM
29MYN1
]]>Agencies
[Federal Register Volume 74, Number 102 (Friday, May 29, 2009)]
[Notices]
[Pages 25809-25810]
From the Federal Register Online via the Government Printing Office [www.gpo.gov]
[FR Doc No: E9-12459]
-----------------------------------------------------------------------
DEPARTMENT OF THE TREASURY
Internal Revenue Service
Proposed Collection; Comment Request for Revenue Procedure 2002-
67
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
Revenue Procedure 2002-67, Settlement of Section 351 Contingent
Liability Tax Shelter Cases.
DATES: Written comments should be received on or before July 28, 2009
to be assured of consideration.
ADDRESSES: Direct all written comments to R. Joseph Durbala, Internal
Revenue Service, room 6129, 1111 Constitution Avenue NW., Washington,
DC 20224.
FOR FURTHER INFORMATION CONTACT: Requests for additional information or
copies of revenue procedure should be directed to Allan Hopkins, at
(202) 622-6665, or at Internal Revenue Service, room 6129, 1111
Constitution Avenue NW., Washington, DC 20224, or through the Internet,
at Allan.M.Hopkins@irs.gov.
SUPPLEMENTARY INFORMATION:
Title: Settlement of Section 351 Contingent Liability Tax Shelter
Cases.
OMB Number: 1545-1801.
Revenue Procedure Number: Revenue Procedure 2002-67.
Abstract: Revenue Procedure 2002-67 prescribes procedures for
taxpayers who elect to participate in a settlement initiative aimed at
resolving tax shelter cases involving contingent liability transactions
that are the same or similar to those described in Notice 2001-17
(``contingent liability transaction''). There are two resolution
methodologies: a fixed concession procedure and a fast track dispute
resolution procedure that includes binding arbitration.
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: Business or other for-profit organizations and
individuals.
Estimated Number of Respondents: 150.
Estimated Average Time Per Respondent: 50 hours.
Estimated Total Annual Burden Hours: 7,500.
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:
[[Page 25810]]
(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: May 21, 2009.
R. Joseph Durbala,
IRS Reports Clearance Officer.
[FR Doc. E9-12459 Filed 5-28-09; 8:45 am]
BILLING CODE 4830-01-P
