Proposed Collection; Comment Request for Regulation Project, 40645-40646 [E9-19273]

Download as PDF Federal Register / Vol. 74, No. 154 / Wednesday, August 12, 2009 / Notices 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: August 3, 2009. R. Joseph Durbala, IRS Reports Clearance Officer. [FR Doc. E9–19270 Filed 8–11–09; 8:45 am] BILLING CODE 4830–01–P DEPARTMENT OF THE TREASURY Internal Revenue Service Proposed Collection; Comment Request for Form 944, Form 944(SP) and Form 944–X jlentini on DSKJ8SOYB1PROD 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 944, Employer’s Annual Employment Tax Return, Form 944(SP), Declaracion Federal Anual de Impuestos del Patrono o Empleador and Form 944–X, Adjusted Employer’s Annual Federal Tax Return or Claim for Refund. DATES: Written comments should be received on or before October 13, 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 through the Internet at Allan.M.Hopkins@irs.gov. VerDate Nov<24>2008 16:38 Aug 11, 2009 Jkt 217001 SUPPLEMENTARY INFORMATION: Title: Employer’s Annual Employment Tax Return. OMB Number: 1545–2007. Form Number: Forms 944, 944(SP) and 944–X. Abstract: The information on Form 944 will be collected to ensure the smallest nonagricultural and nonhousehold employers are paying the correct amount of social security tax, Medicare tax, and withheld federal income tax. Information on line 13 will be used to determine if employers made any required deposits of these taxes. Form 944(SP) is the Spanish version of the Form 944. 944–X is used to correct errors made on Form 944. Current Actions: There is no change in the paperwork burden previously approved by OMB. This form is being submitted for renewal purposes only. Type of Review: Extension of a currently approved collection. Affected Public: Individual or households, Businesses and other forprofit organizations, Not-for-profit institutions, and State, Local, and tribal Governments. Estimated Number of Respondents: 1,020,000. Estimated Time per Respondent: 13 hours 44 minutes. Estimated Total Annual Burden Hours: 14,019,000. 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 PO 00000 Frm 00085 Fmt 4703 Sfmt 4703 40645 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 17, 2009. R. Joseph Durbala, IRS Reports Clearance Officer. [FR Doc. E9–19272 Filed 8–11–09; 8:45 am] BILLING CODE 4830–01–P DEPARTMENT OF THE TREASURY Internal Revenue Service [REG–141402–02] Proposed Collection; Comment Request for Regulation Project 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 an existing final regulation, REG–141402– 02, Limitation on Use of the Nonaccrual-Experience Method Under Section 448(d)(5). DATES: Written comments should be received on or before October 13, 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 Dawn Bidne at Internal Revenue Service, room 6129, 1111 Constitution Avenue NW., Washington, DC 20224, or at (202) 622–3933, or through the Internet at Dawn.E.Bidne@irs.gov. SUPPLEMENTARY INFORMATION: Title: Limitation on Use of the Nonaccrual-Experience Method Under Section 448(d)(5). OMB Number: 1545–1855. Regulation Project Number: REG– 141402–02. Abstract: This document provides final regulations under § 448(d)(5) for E:\FR\FM\12AUN1.SGM 12AUN1 jlentini on DSKJ8SOYB1PROD with NOTICES 40646 Federal Register / Vol. 74, No. 154 / Wednesday, August 12, 2009 / Notices the use of nonaccrual experience method of accounting by taxpayers using the accrual method of accounting and performing service. These final regulations provide taxpayers with safe harbor nonaccrual experience methods that will be presumed to clearly reflect a taxpayer’s nonaccrual experience. 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. Estimated Number of Respondents: 8,000. Estimated Time per Respondent: 3 hours. Estimated Total Annual Burden Hours: 24,000. 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: August 3, 2009. R. Joseph Durbala, IRS Reports Clearance Officer. [FR Doc. E9–19273 Filed 8–11–09; 8:45 am] BILLING CODE 4830–01–P VerDate Nov<24>2008 16:38 Aug 11, 2009 Jkt 217001 DEPARTMENT OF THE TREASURY Internal Revenue Service Proposed Collection; Comment Request for Form 13614 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 13614, Interview and Intake Sheet. DATES: Written comments should be received on or before October 13, 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 Evelyn J. Mack, at (202) 622–7381, or at Internal Revenue Service, room 6129, 1111 Constitution Avenue NW., Washington, DC 20224, or through the Internet, at Evelyn.J.Mack@irs.gov. SUPPLEMENTARY INFORMATION: Title: Interview and Intake Sheet. OMB Number: 1545–1964. Form Number: Form 13614–C. Abstract: The SPEC function developed the Form 13614 that contains a standardized list of required intake questions to guide volunteers in asking taxpayers basic questions about themselves. The intake sheet is an effective tool ensuring that critical taxpayer information is obtained and applied during the interview process. Current Actions: The number of taxpayers assisted through the volunteer return preparation program has significantly increased, therefore the burden hours increased. The time needed by each respondent to complete the form decreased by two minutes. Type of Review: Revision to a currently approved collection. Affected Public: Individuals or households, Business or other for-profit organizations, and not-for-profit institutions, and Federal Government. Estimated Number of Responses: 3,150,000. PO 00000 Frm 00086 Fmt 4703 Sfmt 4703 Estimated Time per Response: 10 min. Estimated Total Annual Burden Hours: 525,000. 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: August 3, 2009. R. Joseph Durbala, IRS Reports Clearance Officer. [FR Doc. E9–19274 Filed 8–11–09; 8:45 am] BILLING CODE 4830–01–P DEPARTMENT OF THE TREASURY Internal Revenue Service [FI–88–86] Proposed Collection; Comment Request for Regulation Project 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 E:\FR\FM\12AUN1.SGM 12AUN1

Agencies

[Federal Register Volume 74, Number 154 (Wednesday, August 12, 2009)]
[Notices]
[Pages 40645-40646]
From the Federal Register Online via the Government Printing Office [www.gpo.gov]
[FR Doc No: E9-19273]


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DEPARTMENT OF THE TREASURY

Internal Revenue Service

[REG-141402-02]


Proposed Collection; Comment Request for Regulation Project

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 an 
existing final regulation, REG-141402-02, Limitation on Use of the 
Nonaccrual-Experience Method Under Section 448(d)(5).

DATES: Written comments should be received on or before October 13, 
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 Dawn Bidne at Internal 
Revenue Service, room 6129, 1111 Constitution Avenue NW., Washington, 
DC 20224, or at (202) 622-3933, or through the Internet at 
Dawn.E.Bidne@irs.gov.

SUPPLEMENTARY INFORMATION: 
    Title: Limitation on Use of the Nonaccrual-Experience Method Under 
Section 448(d)(5).
    OMB Number: 1545-1855.
    Regulation Project Number: REG-141402-02.
    Abstract: This document provides final regulations under Sec.  
448(d)(5) for

[[Page 40646]]

the use of nonaccrual experience method of accounting by taxpayers 
using the accrual method of accounting and performing service. These 
final regulations provide taxpayers with safe harbor nonaccrual 
experience methods that will be presumed to clearly reflect a 
taxpayer's nonaccrual experience.
    Current Actions: There is no change to this existing regulation.
    Type of Review: Extension of a currently approved collection.
    Affected Public: Business or other for-profit organizations.
    Estimated Number of Respondents: 8,000.
    Estimated Time per Respondent: 3 hours.
    Estimated Total Annual Burden Hours: 24,000.
    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: August 3, 2009.
R. Joseph Durbala,
IRS Reports Clearance Officer.
[FR Doc. E9-19273 Filed 8-11-09; 8:45 am]
BILLING CODE 4830-01-P
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