Proposed Collection; Comment Request for Regulation Project, 40646-40647 [E9-19275]
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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
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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
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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
Federal Register / Vol. 74, No. 154 / Wednesday, August 12, 2009 / Notices
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, FI–88–86 (TD
9272), Real Estate Mortgage Investment
Conduits (§§ 1.860E–2(a)(5), 1.860E–
2(a)(7), and 1.860E–2(b)(2)).
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 information collection
should be directed to Evelyn J. Mack,
(202) 622–7381, 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:
jlentini on DSKJ8SOYB1PROD with NOTICES
Title: Real Estate Mortgage Investment
Conduits.
OMB Number: 1545–1276.
Regulation Project Number: FI–88–86.
Abstract: Final, temporary, and
proposed regulations under section
860G of the Code relate to income that
VerDate Nov<24>2008
16:38 Aug 11, 2009
Jkt 217001
is associated with a residual interest in
a Real Estate Mortgage Investment
Conduit (REMIC) and that is allocated
through certain entities to foreign
persons who have invested in those
entities. The regulations accelerate the
time when income is recognized for
withholding tax purposes to conform to
the timing of income recognition for
general income tax purposes.
Current Actions: TD 9272 was
introduced July 31, 2006; it supersedes
TD 8614, TD 9004, TD 9128, and TD
8458.
Type of Review: Extension of a
currently approved collection.
Affected Public: Business or other forprofit organizations.
Estimated Number of Respondents:
1,600.
Estimated Time per Respondent: 20
minutes.
Estimated Total Annual Burden
Hours: 525.
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
PO 00000
Frm 00087
Fmt 4703
Sfmt 4703
40647
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 4, 2009.
R. Joseph Durbala,
IRS Reports Clearance Officer.
[FR Doc. E9–19275 Filed 8–11–09; 8:45 am]
BILLING CODE 4830–01–P
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]]>Agencies
[Federal Register Volume 74, Number 154 (Wednesday, August 12, 2009)]
[Notices]
[Pages 40646-40647]
From the Federal Register Online via the Government Printing Office [www.gpo.gov]
[FR Doc No: E9-19275]
-----------------------------------------------------------------------
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
[[Page 40647]]
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, FI-88-86 (TD 9272), Real Estate Mortgage Investment
Conduits (Sec. Sec. 1.860E-2(a)(5), 1.860E-2(a)(7), and 1.860E-
2(b)(2)).
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 information collection should be directed to Evelyn J.
Mack, (202) 622-7381, 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: Real Estate Mortgage Investment Conduits.
OMB Number: 1545-1276.
Regulation Project Number: FI-88-86.
Abstract: Final, temporary, and proposed regulations under section
860G of the Code relate to income that is associated with a residual
interest in a Real Estate Mortgage Investment Conduit (REMIC) and that
is allocated through certain entities to foreign persons who have
invested in those entities. The regulations accelerate the time when
income is recognized for withholding tax purposes to conform to the
timing of income recognition for general income tax purposes.
Current Actions: TD 9272 was introduced July 31, 2006; it
supersedes TD 8614, TD 9004, TD 9128, and TD 8458.
Type of Review: Extension of a currently approved collection.
Affected Public: Business or other for-profit organizations.
Estimated Number of Respondents: 1,600.
Estimated Time per Respondent: 20 minutes.
Estimated Total Annual Burden Hours: 525.
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 4, 2009.
R. Joseph Durbala,
IRS Reports Clearance Officer.
[FR Doc. E9-19275 Filed 8-11-09; 8:45 am]
BILLING CODE 4830-01-P
