Proposed Collection; Comment Request for Form 8275 and 8275-R, 60033-60034 [E9-27762]
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Federal Register / Vol. 74, No. 222 / Thursday, November 19, 2009 / Notices
soliciting comments concerning Form
9452, Filing Assistance Program (Do you
have to file a Federal Income Tax
Return?).
Written comments should be
received on or before January 19, 2010
to be assured of consideration.
ADDRESSES: Direct all written comments
to Glenn Kirkland, Internal Revenue
Service, room 6242, 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 R. Joseph Durbala,
at (202) 622–3634, or at Internal
Revenue Service, room 6129, 1111
Constitution Avenue, NW., Washington,
DC 20224, or through the Internet at
RJoseph.Durbala@irs.gov.
DATES:
erowe on DSK5CLS3C1PROD with NOTICES
SUPPLEMENTARY INFORMATION:
Title: Filing Assistance Program (Do
you have to file a Federal Income Tax
Return?).
OMB Number: 1545–1316.
Form Number: 9452.
Abstract: Form 9452 aids individuals
in determining whether it is necessary
to file a Federal tax return. Form 9452
will not be collected by IRS; it is to be
used by individuals at their discretion.
Form 9452 is used by the Service’s
taxpayer assistance programs. It is also
available on the internet, and it is
distributed in an annual mail out to
taxpayers.
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: Individuals or
households.
Estimated Number of Respondents:
1,650,000.
Estimated Time per Respondent: 30
min.
Estimated Total Annual Burden
Hours: 825,000.
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
VerDate Nov<24>2008
15:22 Nov 18, 2009
Jkt 220001
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: November 13, 2009.
R. Joseph Durbala,
IRS Supervisory Tax Analyst.
[FR Doc. E9–27763 Filed 11–18–09; 8:45 am]
BILLING CODE 4830–01–P
DEPARTMENT OF THE TREASURY
Internal Revenue Service
Proposed Collection; Comment
Request for Form 8275 and 8275–R
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
8275, Disclosure Statement, and Form
8275–R, Regulation Disclosure
Statement.
DATES: Written comments should be
received on or before January 19, 2010
to be assured of consideration.
ADDRESSES: Direct all written comments
to Glenn Kirkland Internal Revenue
Service, room 6242, 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 R. Joseph Durbala
at Internal Revenue Service, room 6129,
1111 Constitution Avenue, NW.,
Washington, DC 20224, or at (202) 622–
PO 00000
Frm 00076
Fmt 4703
Sfmt 4703
60033
3634, or through the Internet at
RJoseph.Durbala@irs.gov.
SUPPLEMENTARY INFORMATION:
Title: Disclosure Statement (Form
8275) and Regulation Disclosure
Statement (Form 8275–R).
OMB Number: 1545–0889.
Form Number: Forms 8275 and
8275–R.
Abstract: Internal Revenue Code
section 6662 imposes accuracy-related
penalties on taxpayers for substantial
understatement of tax liability or
negligence or disregard of rules and
regulations. Code section 6694 imposes
similar penalties on return preparers.
Regulations sections 1.662–4(e) and (f)
provide for reduction of these penalties
if adequate disclosure of the tax
treatment is made on Form 8275 or, if
the position is contrary to regulation on
Form 8275–R.
Current Actions: There are no changes
to the form at this time. However, due
to inconsistencies with information
currently on file with OMB, we
requesting the OMB records be
decreased by 80,298 responses and
447,661 hours.
Type of Review: Revision of a
currently approved collection.
Affected Public: Business or other forprofit organizations and individuals,
not-for-profit institutions, and farms.
Estimated Number of Responses:
666,666.
Estimated Time per Response: 5
hours, 34 minutes.
Estimated Total Annual Burden
Hours: 3,716,664.
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
E:\FR\FM\19NON1.SGM
19NON1
60034
Federal Register / Vol. 74, No. 222 / Thursday, November 19, 2009 / Notices
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: November 12, 2009.
R. Joseph Durbala,
IRS Supervisory Tax Analyst.
[FR Doc. E9–27762 Filed 11–18–09; 8:45 am]
BILLING CODE 4830–01–P
DEPARTMENT OF THE TREASURY
Internal Revenue Service
Proposed Collection; Comment
Request for Form 2587
AGENCY: Internal Revenue Service (IRS),
Treasury.
ACTION: Notice and request for
comments.
erowe on DSK5CLS3C1PROD 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 Form
2587, Application for Special
Enrollment Examination.
DATES: Written comments should be
received on or before January 19, 2010
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
Internal Revenue Service, room 6129,
1111 Constitution Avenue, NW.,
Washington, DC 20224, or at (202) 622–
6665, or through the Internet at
Allan.M.Hopkins@irs.gov.
SUPPLEMENTARY INFORMATION:
Title: Application for Special
Enrollment Examination.
OMB Number: 1545–0949.
Form Number: Form 2587.
Abstract: Form 2587 is used by
individuals to apply to take the Special
Enrollment Examination to establish
VerDate Nov<24>2008
15:22 Nov 18, 2009
Jkt 220001
eligibility for enrollment to practice
before the IRS. The information on the
form is used by the Director of Practice
to identify those individuals seeking to
take the examination and to plan for the
administration of the examination.
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: Individuals.
Estimated Number of Respondents:
11,000.
Estimated Time per Respondent: 1
hour.
Estimated Total Annual Burden
Hours: 11,000.
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: November 12, 2009.
R. Joseph Durbala,
Supervisory Tax Analyst.
[FR Doc. E9–27761 Filed 11–18–09; 8:45 am]
BILLING CODE 4830–01–P
PO 00000
Frm 00077
Fmt 4703
Sfmt 4703
DEPARTMENT OF THE TREASURY
Internal Revenue Service
Proposed Collection; Comment
Request for Form 8831
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
8831, Excise Taxes on Excess Inclusions
of REMIC Residual Interests.
DATES: Written comments should be
received on or before January 19, 2010
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
Internal Revenue Service, Room 6129,
1111 Constitution Avenue, NW.,
Washington, DC 20224, or at (202) 622–
6665, or through the Internet at
Allan.M.Hopkins@irs.gov.
SUPPLEMENTARY INFORMATION:
Title: Excise Taxes on Excess
Inclusions of REMIC Residual Interests.
OMB Number: 1545–1379.
Form Number: 8831.
Abstract: Form 8831 is used by a real
estate mortgage investment conduit
(REMIC) to figure its excise tax liability
under Internal Revenue Code sections
860E(e)(1), 860E(e)(6), and 860E(e)(7).
IRS uses the information to determine
the correct tax liability of the REMIC.
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.
Estimated Number of Respondents:
31.
Estimated Time per Response: 7
hours, 39 minutes.
Estimated Total Annual Burden
Hours: 237.
The following paragraph applies to all
of the collections of information covered
by this notice:
E:\FR\FM\19NON1.SGM
19NON1
]]>Agencies
[Federal Register Volume 74, Number 222 (Thursday, November 19, 2009)]
[Notices]
[Pages 60033-60034]
From the Federal Register Online via the Government Printing Office [www.gpo.gov]
[FR Doc No: E9-27762]
-----------------------------------------------------------------------
DEPARTMENT OF THE TREASURY
Internal Revenue Service
Proposed Collection; Comment Request for Form 8275 and 8275-R
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 8275, Disclosure Statement, and Form 8275-R, Regulation Disclosure
Statement.
DATES: Written comments should be received on or before January 19,
2010 to be assured of consideration.
ADDRESSES: Direct all written comments to Glenn Kirkland Internal
Revenue Service, room 6242, 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 R. Joseph
Durbala at Internal Revenue Service, room 6129, 1111 Constitution
Avenue, NW., Washington, DC 20224, or at (202) 622-3634, or through the
Internet at RJoseph.Durbala@irs.gov.
SUPPLEMENTARY INFORMATION:
Title: Disclosure Statement (Form 8275) and Regulation Disclosure
Statement (Form 8275-R).
OMB Number: 1545-0889.
Form Number: Forms 8275 and 8275-R.
Abstract: Internal Revenue Code section 6662 imposes accuracy-
related penalties on taxpayers for substantial understatement of tax
liability or negligence or disregard of rules and regulations. Code
section 6694 imposes similar penalties on return preparers. Regulations
sections 1.662-4(e) and (f) provide for reduction of these penalties if
adequate disclosure of the tax treatment is made on Form 8275 or, if
the position is contrary to regulation on Form 8275-R.
Current Actions: There are no changes to the form at this time.
However, due to inconsistencies with information currently on file with
OMB, we requesting the OMB records be decreased by 80,298 responses and
447,661 hours.
Type of Review: Revision of a currently approved collection.
Affected Public: Business or other for-profit organizations and
individuals, not-for-profit institutions, and farms.
Estimated Number of Responses: 666,666.
Estimated Time per Response: 5 hours, 34 minutes.
Estimated Total Annual Burden Hours: 3,716,664.
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
[[Page 60034]]
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: November 12, 2009.
R. Joseph Durbala,
IRS Supervisory Tax Analyst.
[FR Doc. E9-27762 Filed 11-18-09; 8:45 am]
BILLING CODE 4830-01-P
