Submission for OMB Review; Comment Request, 34075-34077 [E9-16670]
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mstockstill on DSKH9S0YB1PROD with NOTICES
than two years from its approval date
and may be renewed upon application
for additional two-year periods. In
accordance with 49 U.S.C. 31136(e) and
31315, each of the 7 applicants has
satisfied the entry conditions for
obtaining an exemption from the vision
requirements (70 FR 30999; 70 FR
46567; 72 FR 40359). Each of these 7
applicants has requested renewal of the
exemption and has submitted evidence
showing that the vision in the better eye
continues to meet the standard specified
at 49 CFR 391.41(b)(10) and that the
vision impairment is stable. In addition,
a review of each record of safety while
driving with the respective vision
deficiencies over the past two years
indicates each applicant continues to
meet the vision exemption standards.
These factors provide an adequate basis
for predicting each driver’s ability to
continue to drive safely in interstate
commerce. Therefore, FMCSA
concludes that extending the exemption
for each renewal applicant for a period
of two years is likely to achieve a level
of safety equal to that existing without
the exemption.
Request for Comments
FMCSA will review comments
received at any time concerning a
particular driver’s safety record and
determine if the continuation of the
exemption is consistent with the
requirements at 49 U.S.C. 31136(e) and
31315. However, FMCSA requests that
interested parties with specific data
concerning the safety records of these
drivers submit comments by August 13,
2009.
FMCSA believes that the
requirements for a renewal of an
exemption under 49 U.S.C. 31136(e) and
31315 can be satisfied by initially
granting the renewal and then
requesting and evaluating, if needed,
subsequent comments submitted by
interested parties. As indicated above,
the Agency previously published
notices of final disposition announcing
its decision to exempt these 7
individuals from the vision requirement
in 49 CFR 391.41(b)(10). The final
decision to grant an exemption to each
of these individuals was based on the
merits of each case and only after
careful consideration of the comments
received to its notices of applications.
The notices of applications stated in
detail the qualifications, experience,
and medical condition of each applicant
for an exemption from the vision
requirements. That information is
available by consulting the above cited
Federal Register publications.
Interested parties or organizations
possessing information that would
VerDate Nov<24>2008
17:50 Jul 13, 2009
Jkt 217001
otherwise show that any, or all of these
drivers, are not currently achieving the
statutory level of safety should
immediately notify FMCSA. The
Agency will evaluate any adverse
evidence submitted and, if safety is
being compromised or if continuation of
the exemption would not be consistent
with the goals and objectives of 49
U.S.C. 31136(e) and 31315, FMCSA will
take immediate steps to revoke the
exemption of a driver.
Background
Issued on: July 7, 2009.
Larry W. Minor,
Associate Administrator for Policy and
Program Development.
[FR Doc. E9–16591 Filed 7–13–09; 8:45 am]
34075
Discussion of Comments
BILLING CODE 4910–EX–P
DEPARTMENT OF TRANSPORTATION
Federal Motor Carrier Safety
Administration
[Docket No FMCSA–2000–8398; FMCSA–
2003–14504; FMCSA–2005–20560; FMCSA–
2007–27515]
Qualification of Drivers; Exemption
Renewals; Vision
AGENCY: Federal Motor Carrier Safety
Administration (FMCSA), DOT.
ACTION: Notice of final disposition.
SUMMARY: FMCSA previously
announced its decision to renew the
exemptions from the vision requirement
in the Federal Motor Carrier Safety
Regulations for 21 individuals. FMCSA
has statutory authority to exempt
individuals from the vision requirement
if the exemptions granted will not
compromise safety. The Agency has
concluded that granting these
exemptions will provide a level of safety
that will be equivalent to, or greater
than, the level of safety maintained
without the exemptions for these
commercial motor vehicle (CMV)
drivers.
FOR FURTHER INFORMATION CONTACT: Dr.
Mary D. Gunnels, Director, Medical
Programs, (202)–366–4001,
fmcsamedical@dot.gov, FMCSA,
Department of Transportation, 1200
New Jersey Avenue, SE., Room W64–
224, Washington, DC 20590–0001.
Office hours are from 8:30 a.m. to 5 p.m.
Monday through Friday, except Federal
holidays.
SUPPLEMENTARY INFORMATION:
Electronic Access
You may see all the comments online
through the Federal Document
Management System (FDMS) at https://
www.regulations.gov.
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Under 49 U.S.C. 31136(e) and 31315,
FMCSA may grant an exemption for a
2-year period if it finds ‘‘such
exemption would likely achieve a level
of safety that is equivalent to, or greater
than, the level that would be achieved
absent such exemption.’’ The statute
also allows the Agency to renew
exemptions at the end of the 2-year
period. The comment period ended on
June 18, 2009.
FMCSA received no comments in this
proceeding.
Conclusion
The Agency has not received any
adverse evidence on any of these drivers
that indicates that safety is being
compromised. Based upon its
evaluation of the 21 renewal
applications, FMCSA renews the
Federal vision exemptions for Roosevelt
Bell, Jr., Joseph M. Blankenship, David
K. Boswell, Melvin M. Carter, Bernabe
V. Cerda, Michael S. Crawford, Rex A.
Dyer, Patrick J. Goebel, Thomas A.
Gotto, Louis W. Henderson, Jr., William
P. Holloman, Wilbur J. Johnson, Joseph
W. Mayes, Larry L. Morseman, Kenneth
C. Reeves, Charles J. Rowsey, Dustin N.
Sullivan, Thomas E. Summers, Sr., Jon
C. Thompson, Daniel E. Watkins, and
Tommy N. Whitworth.
In accordance with 49 U.S.C. 31136(e)
and 31315, each renewal exemption will
be valid for 2 years unless revoked
earlier by FMCSA. The exemption will
be revoked if: (1) The person fails to
comply with the terms and conditions
of the exemption; (2) the exemption has
resulted in a lower level of safety than
was maintained before it was granted; or
(3) continuation of the exemption would
not be consistent with the goals and
objectives of 49 U.S.C. 31136 and 31315.
Issued on: July 7, 2009.
Larry W. Minor,
Associate Administrator for Policy and
Program Development.
[FR Doc. E9–16594 Filed 7–13–09; 8:45 am]
BILLING CODE 4910–EX–P
DEPARTMENT OF THE TREASURY
Submission for OMB Review;
Comment Request
July 7, 2009.
The Department of Treasury will
submit the following public information
collection requirement(s) to OMB for
review and clearance under the
Paperwork Reduction Act of 1995,
Public Law 104–13 on or after the date
E:\FR\FM\14JYN1.SGM
14JYN1
34076
Federal Register / Vol. 74, No. 133 / Tuesday, July 14, 2009 / Notices
of publication of this notice. 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, and 1750
Pennsylvania Avenue, NW.,
Washington, DC 20220.
DATES: Written comments should be
received on or before August 13, 2009
to be assured of consideration.
mstockstill on DSKH9S0YB1PROD with NOTICES
Internal Revenue Service (IRS)
OMB Number: 1545–2109.
Type of Review: Extension.
Title: Form 13925, Notice of Election
of an Agreement to Special Lien Under
Internal Revenue Code Section 6324A
and Regulations.
Description: Under IRC section 6166,
an estate may elect to pay the estate tax
in installments over 14 years if certain
conditions are met. If the IRS
determines that the government’s
interest in collecting estate tax is
sufficiently at risk, it may require the
estate provide a bond. Alternatively, the
executor may elect to provide a lien in
lieu of bond. Under section 6324A(c)
and the regulations there under (OMB
1545–0757), to make this election the
executor must submit a lien agreement
to the IRS. Form 13925 is a form lien
agreement that executors may use for
this purpose.
Respondents: Businesses or other forprofits.
Estimated Total Burden Hours: 500
hours.
OMB Number: 1545–1820.
Type of Review: Extension.
Title: Revenue Procedure 2003–33,
Section 9100 Relief for 338 Elections
Description: Pursuant to Sec.
301.9100–3 of the Procedure and
Administration Regulations, this
procedure grants certain taxpayers an
extension of time to file an election
described in Sec. 338(a) or Sec.
338(h)(10) of the Internal Revenue Code
to treat the purchase of the stock of a
corporation as an asset acquisition.
Respondents: Businesses or other forprofits.
Estimated Total Burden Hours: 300
hours.
OMB Number: 1545–2132.
Type of Review: Extension.
Form: 8933.
Title: Carbon Dioxide Sequestration
Credit.
Description: Form 8933 will provide a
standardized format to claim this credit
to an eligible person that captures, after
October 3, 2008, qualified carbon
VerDate Nov<24>2008
17:50 Jul 13, 2009
Jkt 217001
dioxide at a qualified facility and
physically or contractually ensures the
disposal of or the use as a tertiary
injectant of the qualified carbon
dioxide.
Respondents: Businesses or other forprofits.
Estimated Total Burden Hours: 215
hours.
OMB Number: 1545–1984.
Type of Review: Revision.
Form: 8903.
Title: Domestic Production Activities
Deduction.
Description: Taxpayers will use the
new Form 8903 and related instructions
to calculate the domestic production
activities deduction.
Respondents: Businesses or other forprofits.
Estimated Total Burden Hours:
6,450,000 hours.
OMB Number: 1545–1541.
Type of Review: Extension.
Title: Revenue Procedure 97–27,
Changes in Methods of Accounting
Description: The information
requested in sections 6, 8, and 13 of
Revenue Procedure 97–27 is required in
order for the Commissioner to
determine whether the taxpayer is
properly requesting to change its
method of accounting and the terms and
condition of that change.
Respondents: Businesses or other forprofits.
Estimated Total Burden Hours: 9,083
hours.
OMB Number: 1545–1932.
Type of Review: Extension.
Title: REG–158138–04 (Final)
Information Return by Donees Relating
to Qualified Intellectual Property
Contributions.
Description: These proposed and
temporary regulations provide guidance
for filing information returns by donees
relating to qualified intellectual
property contributions. The regulations
affect donees receiving qualified
intellectual property contributions after
June 3, 2004.
Respondents: Not-for-profit
institutions.
Estimated Total Burden Hours: 2
hours.
OMB Number: 1545–1982.
Type of Review: Extension.
Form: 8906.
Title: Distilled Spirits Credit.
Description: Form 8906, Distilled
Spirits Credit, was developed to carry
out the provisions of IRC section
5011(a). This section allows eligible
wholesalers and persons subject to IRC
section 5055 an income tax credit for
the average cost of carrying excise tax
on bottled distilled spirits. The new
PO 00000
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form provides a means for the eligible
taxpayer to compute the amount of
credit.
Respondents: Businesses or other forprofits.
Estimated Total Burden Hours: 558
hours.
OMB Number: 1545–1970.
Type of Review: Extension.
Form: 13750.
Title: Election to Participate in
Announcement 2005–80 Settlement
Initiative.
Description: Announcement 2005–80
provides a settlement initiative under
which taxpayers and the Service may
resolve certain abusive tax transactions.
Pursuant to Announcement 2005–80,
Form 13750 is the ONLY specified
manner in which taxpayers may elect to
participate in the settlement initiative.
Respondents: Businesses or other forprofits.
Estimated Total Burden Hours: 2,500
hours.
OMB Number: 1545–1049.
Type of Review: Extension.
Title: IA–7–88 (Final) Excise Tax
Relating to Gain or Other Income
Realized by Any Person on Receipt of
Greenmail.
Description: The final regulations
provide rules relating to the manner and
method of reporting and paying the
nondeductible 50 percent tax imposed
by section 5881 of the Internal Revenue
Code with respect to the receipt of
greenmail.
Respondents: Businesses or other forprofits.
Estimated Total Burden Hours: 2
hours.
OMB Number: 1545–1504.
Type of Review: Extension.
Form: 911.
Title: Application for Taxpayer
Assistance Order (ATAO).
Description: This form is used by
taxpayers to apply for relief from a
significant hardship which may have
already occurred or is about to occur if
the IRS takes or fails to take certain
actions. This form is submitted to the
IRS Taxpayer Advocate Office in the
state or city where the taxpayer lives.
Respondents: Individuals or
Households.
Estimated Total Burden Hours: 46,500
hours.
OMB Number: 1545–0233.
Type of Review: Extension.
Form: 7004.
Title: Application for Automatic
Extension of Time to File Certain
Business Income Tax, Information, and
Other Returns.
Description: Form 7004 is used by
corporations and certain non-profit
E:\FR\FM\14JYN1.SGM
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Federal Register / Vol. 74, No. 133 / Tuesday, July 14, 2009 / Notices
mstockstill on DSKH9S0YB1PROD with NOTICES
institutions to request an automatic 6month extension of time to file their
income tax returns. The information is
needed by IRS to determine whether
Form 7004 was timely filed so as not to
impose a late filing penalty in error and
also to insure that the proper amount of
tax was computed and deposited.
Respondents: Businesses or other forprofits.
Estimated Total Burden Hours:
19,216,744 hours.
OMB Number: 1545–1480.
Type of Review: Extension.
Title: REG–107047–00 (Final),
Hedging Transactions.
Description: The information is
required by the IRS to aid it in
administering the law and to prevent
manipulation. The information will be
used to verify that a taxpayer is properly
reporting its business hedging
transactions.
Respondents: Businesses or other forprofits.
Estimated Total Burden Hours:
171,050 hours.
OMB Number: 1545–1994.
Type of Review: Extension.
Title: Notice 2008–36 (Previously
Notice 2006–28), Energy Efficient Home
Credit; Manufactured Homes.
Description: This notice supersedes
Notice 2006–28 by substantially
republishing the guidance contained in
that publication. This notice clarifies
the meaning of the terms equivalent
rating network and eligible contractor,
and permits calculation procedures
other than those identified in Notice
2006–28 to be used to calculate energy
consumption. Finally, this notice
clarifies the process for removing
software from the list of approved
software and reflects the extension of
the tax credit through December 31,
2008. Notice 2006–28, as updated,
provided guidance regarding the
calculation of heating and cooling
energy consumption for purposes of
determining the eligibility of a
manufactured home for the New Energy
Efficient Home Credit under Internal
Revenue Code § 45L. Notice 2006–28
also provided guidance relating to the
public list of software programs that
VerDate Nov<24>2008
17:50 Jul 13, 2009
Jkt 217001
may be used to calculate energy
consumption. Guidance relating to
dwelling units other than manufactured
homes is provided in Notice 2008–35.
Respondents: Individuals or
Households.
Estimated Total Burden Hours: 60
hours.
OMB Number: 1545–1099.
Type of Review: Extension.
Form: 8811.
Title: Information Return for Real
Estate Mortgage Investment Conduits
(REMICs) and Issuers of Collateralized
Debt Obligations.
Description: Form 8811 is used to
collect the name, address, and phone
number of a representative of a REMIC
who can provide brokers with the
correct income amounts that the
broker’s clients must report on their
income tax returns. The form allows the
IRS to provide the REMIC industry the
information necessary to issue correct
information returns to investors.
Respondents: Businesses or other forprofits.
Estimated Total Burden Hours: 4,380
hours.
OMB Number: 1545–1344.
Type of Review: Extension.
Title: CO–30–92 (Final) Consolidated
Returns—Stock Basis and Excess Loss
Accounts, Earnings and Profits,
Absorption of Deductions and Losses,
Joining and Leaving Consolidated
Groups, Worthless.
Description: The reporting
requirements affect consolidated
taxpayers who will be making elections
(if made) to treat certain loss carryovers
as expiring and an election (if made)
allocating items between returns. The
information will facilitate enforcement
of consolidated return regulations.
Respondents: Businesses or other forprofits.
Estimated Total Burden Hours: 18,600
hours.
OMB Number: 1545–0770.
Type of Review: Extension.
Title: FI–182–78 (NPRM) Transfers of
Securities Under Certain Agreements.
Description: Section 1058 of the
Internal Revenue Code provides tax-free
treatment for transfers of securities
PO 00000
Frm 00090
Fmt 4703
Sfmt 4703
34077
pursuant to a securities lending
agreement. The agreement must be in
writing and is used by the taxpayer, in
a tax audit situation, to justify no
recognition treatment of gain or loss on
the exchange of the securities.
Respondents: Businesses or other forprofits.
Estimated Total Burden Hours: 9,781
hours.
OMB Number: 1545–1537.
Type of Review: Extension.
Title: REG–253578–96 Final
Regulations for Health Coverage
Portability for Group Health Plans and
Group Health Insurance Issuers under
HIPPA Titles I & IV.
Description: The regulations provide
guidance for group health plans and the
employers maintaining them regarding
requirements imposed on plans relating
to preexisting condition exclusions,
discrimination based on health status,
and access to coverage.
Respondents: Businesses or other forprofits.
Estimated Total Burden Hours:
262,289 hours.
OMB Number: 1545–0022.
Type of Review: Extension.
Form: 712.
Title: Life Insurance Statement.
Description: Form 712 is used to
establish the value of life insurance
policies for estate and gift tax purposes.
The tax is based on the value of these
policies. The form is completed by life
insurance companies.
Respondents: Businesses or other forprofits.
Estimated Total Burden Hours:
1,120,200 hours.
Clearance Officer: R. Joseph Durbala,
(202) 622–3634, Internal Revenue
Service, Room 6516, 1111 Constitution
Avenue, NW., Washington, DC 20224.
OMB Reviewer: Shagufta Ahmed,
(202) 395–7873, Office of Management
and Budget, Room 10235, New
Executive Office Building, Washington,
DC 20503.
Celina Elphage,
Treasury PRA Clearance Officer.
[FR Doc. E9–16670 Filed 7–13–09; 8:45 am]
BILLING CODE 4830–01–P
E:\FR\FM\14JYN1.SGM
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]]>Agencies
[Federal Register Volume 74, Number 133 (Tuesday, July 14, 2009)]
[Notices]
[Pages 34075-34077]
From the Federal Register Online via the Government Printing Office [www.gpo.gov]
[FR Doc No: E9-16670]
=======================================================================
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DEPARTMENT OF THE TREASURY
Submission for OMB Review; Comment Request
July 7, 2009.
The Department of Treasury will submit the following public
information collection requirement(s) to OMB for review and clearance
under the Paperwork Reduction Act of 1995, Public Law 104-13 on or
after the date
[[Page 34076]]
of publication of this notice. 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, and 1750 Pennsylvania
Avenue, NW., Washington, DC 20220.
DATES: Written comments should be received on or before August 13, 2009
to be assured of consideration.
Internal Revenue Service (IRS)
OMB Number: 1545-2109.
Type of Review: Extension.
Title: Form 13925, Notice of Election of an Agreement to Special
Lien Under Internal Revenue Code Section 6324A and Regulations.
Description: Under IRC section 6166, an estate may elect to pay the
estate tax in installments over 14 years if certain conditions are met.
If the IRS determines that the government's interest in collecting
estate tax is sufficiently at risk, it may require the estate provide a
bond. Alternatively, the executor may elect to provide a lien in lieu
of bond. Under section 6324A(c) and the regulations there under (OMB
1545-0757), to make this election the executor must submit a lien
agreement to the IRS. Form 13925 is a form lien agreement that
executors may use for this purpose.
Respondents: Businesses or other for-profits.
Estimated Total Burden Hours: 500 hours.
OMB Number: 1545-1820.
Type of Review: Extension.
Title: Revenue Procedure 2003-33, Section 9100 Relief for 338
Elections
Description: Pursuant to Sec. 301.9100-3 of the Procedure and
Administration Regulations, this procedure grants certain taxpayers an
extension of time to file an election described in Sec. 338(a) or Sec.
338(h)(10) of the Internal Revenue Code to treat the purchase of the
stock of a corporation as an asset acquisition.
Respondents: Businesses or other for-profits.
Estimated Total Burden Hours: 300 hours.
OMB Number: 1545-2132.
Type of Review: Extension.
Form: 8933.
Title: Carbon Dioxide Sequestration Credit.
Description: Form 8933 will provide a standardized format to claim
this credit to an eligible person that captures, after October 3, 2008,
qualified carbon dioxide at a qualified facility and physically or
contractually ensures the disposal of or the use as a tertiary
injectant of the qualified carbon dioxide.
Respondents: Businesses or other for-profits.
Estimated Total Burden Hours: 215 hours.
OMB Number: 1545-1984.
Type of Review: Revision.
Form: 8903.
Title: Domestic Production Activities Deduction.
Description: Taxpayers will use the new Form 8903 and related
instructions to calculate the domestic production activities deduction.
Respondents: Businesses or other for-profits.
Estimated Total Burden Hours: 6,450,000 hours.
OMB Number: 1545-1541.
Type of Review: Extension.
Title: Revenue Procedure 97-27, Changes in Methods of Accounting
Description: The information requested in sections 6, 8, and 13 of
Revenue Procedure 97-27 is required in order for the Commissioner to
determine whether the taxpayer is properly requesting to change its
method of accounting and the terms and condition of that change.
Respondents: Businesses or other for-profits.
Estimated Total Burden Hours: 9,083 hours.
OMB Number: 1545-1932.
Type of Review: Extension.
Title: REG-158138-04 (Final) Information Return by Donees Relating
to Qualified Intellectual Property Contributions.
Description: These proposed and temporary regulations provide
guidance for filing information returns by donees relating to qualified
intellectual property contributions. The regulations affect donees
receiving qualified intellectual property contributions after June 3,
2004.
Respondents: Not-for-profit institutions.
Estimated Total Burden Hours: 2 hours.
OMB Number: 1545-1982.
Type of Review: Extension.
Form: 8906.
Title: Distilled Spirits Credit.
Description: Form 8906, Distilled Spirits Credit, was developed to
carry out the provisions of IRC section 5011(a). This section allows
eligible wholesalers and persons subject to IRC section 5055 an income
tax credit for the average cost of carrying excise tax on bottled
distilled spirits. The new form provides a means for the eligible
taxpayer to compute the amount of credit.
Respondents: Businesses or other for-profits.
Estimated Total Burden Hours: 558 hours.
OMB Number: 1545-1970.
Type of Review: Extension.
Form: 13750.
Title: Election to Participate in Announcement 2005-80 Settlement
Initiative.
Description: Announcement 2005-80 provides a settlement initiative
under which taxpayers and the Service may resolve certain abusive tax
transactions. Pursuant to Announcement 2005-80, Form 13750 is the ONLY
specified manner in which taxpayers may elect to participate in the
settlement initiative.
Respondents: Businesses or other for-profits.
Estimated Total Burden Hours: 2,500 hours.
OMB Number: 1545-1049.
Type of Review: Extension.
Title: IA-7-88 (Final) Excise Tax Relating to Gain or Other Income
Realized by Any Person on Receipt of Greenmail.
Description: The final regulations provide rules relating to the
manner and method of reporting and paying the nondeductible 50 percent
tax imposed by section 5881 of the Internal Revenue Code with respect
to the receipt of greenmail.
Respondents: Businesses or other for-profits.
Estimated Total Burden Hours: 2 hours.
OMB Number: 1545-1504.
Type of Review: Extension.
Form: 911.
Title: Application for Taxpayer Assistance Order (ATAO).
Description: This form is used by taxpayers to apply for relief
from a significant hardship which may have already occurred or is about
to occur if the IRS takes or fails to take certain actions. This form
is submitted to the IRS Taxpayer Advocate Office in the state or city
where the taxpayer lives.
Respondents: Individuals or Households.
Estimated Total Burden Hours: 46,500 hours.
OMB Number: 1545-0233.
Type of Review: Extension.
Form: 7004.
Title: Application for Automatic Extension of Time to File Certain
Business Income Tax, Information, and Other Returns.
Description: Form 7004 is used by corporations and certain non-
profit
[[Page 34077]]
institutions to request an automatic 6-month extension of time to file
their income tax returns. The information is needed by IRS to determine
whether Form 7004 was timely filed so as not to impose a late filing
penalty in error and also to insure that the proper amount of tax was
computed and deposited.
Respondents: Businesses or other for-profits.
Estimated Total Burden Hours: 19,216,744 hours.
OMB Number: 1545-1480.
Type of Review: Extension.
Title: REG-107047-00 (Final), Hedging Transactions.
Description: The information is required by the IRS to aid it in
administering the law and to prevent manipulation. The information will
be used to verify that a taxpayer is properly reporting its business
hedging transactions.
Respondents: Businesses or other for-profits.
Estimated Total Burden Hours: 171,050 hours.
OMB Number: 1545-1994.
Type of Review: Extension.
Title: Notice 2008-36 (Previously Notice 2006-28), Energy Efficient
Home Credit; Manufactured Homes.
Description: This notice supersedes Notice 2006-28 by substantially
republishing the guidance contained in that publication. This notice
clarifies the meaning of the terms equivalent rating network and
eligible contractor, and permits calculation procedures other than
those identified in Notice 2006-28 to be used to calculate energy
consumption. Finally, this notice clarifies the process for removing
software from the list of approved software and reflects the extension
of the tax credit through December 31, 2008. Notice 2006-28, as
updated, provided guidance regarding the calculation of heating and
cooling energy consumption for purposes of determining the eligibility
of a manufactured home for the New Energy Efficient Home Credit under
Internal Revenue Code Sec. 45L. Notice 2006-28 also provided guidance
relating to the public list of software programs that may be used to
calculate energy consumption. Guidance relating to dwelling units other
than manufactured homes is provided in Notice 2008-35.
Respondents: Individuals or Households.
Estimated Total Burden Hours: 60 hours.
OMB Number: 1545-1099.
Type of Review: Extension.
Form: 8811.
Title: Information Return for Real Estate Mortgage Investment
Conduits (REMICs) and Issuers of Collateralized Debt Obligations.
Description: Form 8811 is used to collect the name, address, and
phone number of a representative of a REMIC who can provide brokers
with the correct income amounts that the broker's clients must report
on their income tax returns. The form allows the IRS to provide the
REMIC industry the information necessary to issue correct information
returns to investors.
Respondents: Businesses or other for-profits.
Estimated Total Burden Hours: 4,380 hours.
OMB Number: 1545-1344.
Type of Review: Extension.
Title: CO-30-92 (Final) Consolidated Returns--Stock Basis and
Excess Loss Accounts, Earnings and Profits, Absorption of Deductions
and Losses, Joining and Leaving Consolidated Groups, Worthless.
Description: The reporting requirements affect consolidated
taxpayers who will be making elections (if made) to treat certain loss
carryovers as expiring and an election (if made) allocating items
between returns. The information will facilitate enforcement of
consolidated return regulations.
Respondents: Businesses or other for-profits.
Estimated Total Burden Hours: 18,600 hours.
OMB Number: 1545-0770.
Type of Review: Extension.
Title: FI-182-78 (NPRM) Transfers of Securities Under Certain
Agreements.
Description: Section 1058 of the Internal Revenue Code provides
tax-free treatment for transfers of securities pursuant to a securities
lending agreement. The agreement must be in writing and is used by the
taxpayer, in a tax audit situation, to justify no recognition treatment
of gain or loss on the exchange of the securities.
Respondents: Businesses or other for-profits.
Estimated Total Burden Hours: 9,781 hours.
OMB Number: 1545-1537.
Type of Review: Extension.
Title: REG-253578-96 Final Regulations for Health Coverage
Portability for Group Health Plans and Group Health Insurance Issuers
under HIPPA Titles I & IV.
Description: The regulations provide guidance for group health
plans and the employers maintaining them regarding requirements imposed
on plans relating to preexisting condition exclusions, discrimination
based on health status, and access to coverage.
Respondents: Businesses or other for-profits.
Estimated Total Burden Hours: 262,289 hours.
OMB Number: 1545-0022.
Type of Review: Extension.
Form: 712.
Title: Life Insurance Statement.
Description: Form 712 is used to establish the value of life
insurance policies for estate and gift tax purposes. The tax is based
on the value of these policies. The form is completed by life insurance
companies.
Respondents: Businesses or other for-profits.
Estimated Total Burden Hours: 1,120,200 hours.
Clearance Officer: R. Joseph Durbala, (202) 622-3634, Internal
Revenue Service, Room 6516, 1111 Constitution Avenue, NW., Washington,
DC 20224.
OMB Reviewer: Shagufta Ahmed, (202) 395-7873, Office of Management
and Budget, Room 10235, New Executive Office Building, Washington, DC
20503.
Celina Elphage,
Treasury PRA Clearance Officer.
[FR Doc. E9-16670 Filed 7-13-09; 8:45 am]
BILLING CODE 4830-01-P
