Proposed Collection; Comment Request for Notice 2000-28, 33516-33517 [E9-16546]

Download as PDF 33516 Federal Register / Vol. 74, No. 132 / Monday, July 13, 2009 / Notices mstockstill on DSKH9S0YB1PROD with NOTICES 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 2009–26, Build America Bonds and Direct Payment Subsidy Implementation. DATES: Written comments should be received on or before September 11, 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 this regulation should be directed to Dawn Bidne, (202) 622– 3933, Internal Revenue Service, room 6129, 1111 Constitution Avenue, NW., Washington, DC 20224, or through the Internet at Dawn.E.Bidne@irs.gov. SUPPLEMENTARY INFORMATION: Title: Build America Bonds and Direct Payment Subsidy Implementation. OMB Number: 1545–2143. Notice Number: Notice 2009–26. Abstract: This Notice provides guidance on the new tax incentives for Build America Bonds under section 54AA of the Internal Revenue Code (‘‘Code’’) and the implementation plans for the refundable credit payment procedures for these bonds. This Notice includes guidance on the modified Build America Bond program for Recovery Zone Economic Development Bonds under section 1400U–2 of the Code. This Notice provides guidance on the initial refundable credit payment procedures, required elections, and information reporting. This Notice solicits public comments on the refundable credit payment procedures for these bonds. This Notice is intended to facilitate prompt implementation of the Build America Bond program and to enable state and local governments to begin issuing these bonds for authorized purposes to promote economic recovery and job creation. Current Actions: There is no change to this existing regulation. Type of Review: Extension of a currently approved collection. Affected Public: Business or other forprofit organizations and not-for-profit institutions. VerDate Nov<24>2008 18:36 Jul 10, 2009 Jkt 217001 Estimated Number of Respondents: 1,000. Estimated Average Time per Respondent: 15 hours. Estimated Total Annual Burden Hours: 15,000. 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: July 7, 2009. R. Joseph Durbala, IRS Reports Clearance Officer. [FR Doc. E9–16523 Filed 7–10–09; 8:45 am] BILLING CODE 4830–01–P DEPARTMENT OF THE TREASURY Internal Revenue Service Proposed Collection; Comment Request for Notice 2000–28 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 PO 00000 Frm 00112 Fmt 4703 Sfmt 4703 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 2000–28, Coal Exports. DATES: Written comments should be received on or before September 11, 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 regulations should be directed to Bob Kennedy at Internal Revenue Service, Room 6129, 1111 Constitution Avenue, NW., Washington, DC 20224, or at (202) 622–3403, or through the Internet at (Robert.J.Kennedy@irs.gov). SUPPLEMENTARY INFORMATION: Title: Coal Exports. Notice Number: 1545–1690. Abstract: Notice 2000–28 provides guidance relating to the coal excise tax imposed by section 4121 of the Internal Revenue Code. The notice provides rules under the Code for making a nontaxable sale of coal for export or for obtaining a credit or refund when tax has been paid with respect to a nontaxable sale of coal for export. Current Actions: There are no changes being made to the notice at this time. Type of Review: Extension of currently approved collection. Affected Public: Business or other-forprofit organizations. Estimated Number of Respondents: 400. Estimated Time Per Respondent: 1 hour. Estimated Total Annual Burden Hours: 400. 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 E:\FR\FM\13JYN1.SGM 13JYN1 Federal Register / Vol. 74, No. 132 / Monday, July 13, 2009 / Notices mstockstill on DSKH9S0YB1PROD with NOTICES 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 VerDate Nov<24>2008 18:36 Jul 10, 2009 Jkt 217001 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 PO 00000 Frm 00113 Fmt 4703 Sfmt 4703 33517 or start-up costs and costs of operation, maintenance, and purchase of services to provide information. Approved: June 25, 2009. Allan Hopkins, IRS Reports Clearance Officer. [FR Doc. E9–16546 Filed 7–10–09; 8:45 am] BILLING CODE 4830–01–P E:\FR\FM\13JYN1.SGM 13JYN1

Agencies

[Federal Register Volume 74, Number 132 (Monday, July 13, 2009)]
[Notices]
[Pages 33516-33517]
From the Federal Register Online via the Government Printing Office [www.gpo.gov]
[FR Doc No: E9-16546]


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DEPARTMENT OF THE TREASURY

Internal Revenue Service


Proposed Collection; Comment Request for Notice 2000-28

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 2000-28, Coal Exports.

DATES: Written comments should be received on or before September 11, 
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 regulations should be directed to Bob Kennedy at Internal 
Revenue Service, Room 6129, 1111 Constitution Avenue, NW., Washington, 
DC 20224, or at (202) 622-3403, or through the Internet at 
(Robert.J.Kennedy@irs.gov).

SUPPLEMENTARY INFORMATION:
    Title: Coal Exports.
    Notice Number: 1545-1690.
    Abstract: Notice 2000-28 provides guidance relating to the coal 
excise tax imposed by section 4121 of the Internal Revenue Code. The 
notice provides rules under the Code for making a nontaxable sale of 
coal for export or for obtaining a credit or refund when tax has been 
paid with respect to a nontaxable sale of coal for export.
    Current Actions: There are no changes being made to the notice at 
this time.
    Type of Review: Extension of currently approved collection.
    Affected Public: Business or other-for-profit organizations.
    Estimated Number of Respondents: 400.
    Estimated Time Per Respondent: 1 hour.
    Estimated Total Annual Burden Hours: 400.
    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

[[Page 33517]]

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: June 25, 2009.
Allan Hopkins,
IRS Reports Clearance Officer.
 [FR Doc. E9-16546 Filed 7-10-09; 8:45 am]
BILLING CODE 4830-01-P
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