Proposed Collection; Comment Request for Regulation Project, 2930-2931 [2010-772]
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2930
Federal Register / Vol. 75, No. 11 / Tuesday, January 19, 2010 / Notices
soliciting comments concerning Form
13614–NR, Nonresident Alien Intake
and Interview Sheet.
DATES: Written comments should be
received on or before March 22, 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 Joel P. Goldberger,
(202) 927–9368, at Internal Revenue
Service, Room 6129, 1111 Constitution
Avenue, NW., Washington, DC 20224,
or through the Internet at
Joel.P.Goldberger@irs.gov.
jlentini on DSKJ8SOYB1PROD with NOTICES
SUPPLEMENTARY INFORMATION:
Title: Nonresident Alien Intake and
Interview Sheet.
OMB Number: 1545–2075.
Form Number: 13614–NR.
Abstract: Although volunteer tax
return preparers receive quality training
and tools, form 13614–NR ensures they
consistently collect personal
information from each taxpayer to
assure the returns are prepared
accurately, avoiding erroneous returns.
This form is critical to continued
improvements in the accuracy of
volunteer-prepared returns for
International Students and Scholars.
Current Actions: There is no change
in the paperwork burden previously
approved by OMB.
Type of Review: Extension of a
currently approved collection.
Affected Public: Individuals or
households.
Estimated Number of Respondents:
565,039.
Estimated Time Per Respondent: 15
minutes.
Estimated Total Annual Burden
Hours: 141,260.
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
VerDate Nov<24>2008
16:28 Jan 15, 2010
Jkt 220001
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: December 17, 2009.
R. Joseph Durbala,
Supervisory Tax Analyst.
[FR Doc. 2010–771 Filed 1–15–10; 8:45 am]
BILLING CODE 4830–01–P
DEPARTMENT OF THE TREASURY
Internal Revenue Service
[REG–106446–98]
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–106446–
98 (TD 9003), Relief From Joint and
Several Liability (§ 1.6015–5).
DATES: Written comments should be
received on or before March 22, 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 regulations should be
directed to Joel Goldberger at Internal
Revenue Service, room 6129, 1111
Constitution Avenue NW., Washington,
DC 20224, or at (202) 927–9368, or
PO 00000
Frm 00087
Fmt 4703
Sfmt 4703
through the internet at
Joel.P.Goldberger@irs.gov.
SUPPLEMENTARY INFORMATION:
Title: Relief From Joint and Several
Liability.
OMB Number: 1545–1719.
Regulation Project Number: REG–
106446–98.
Abstract: The regulation under
section 6015 provides guidance
regarding relief from the joint and
several liability imposed by section
6013(d)(3). The regulations provide
specific guidance on the three relief
provisions of section 6015 and on how
taxpayers would file a claim for such
relief. In addition, the regulations
provide guidance regarding Tax Court
review of certain types of claims for
relief, as well as information regarding
the rights of the nonrequesting spouse.
The regulations also clarify that, under
section 6013, a return is not a joint
return if one of the spouses signs the
return under duress.
Current Actions: There is no change to
this existing regulation.
Type of Review: Extension of a
currently approved collection.
Affected Public: Individuals.
The estimate of the reporting burden
in § 1.6015–5 for filing a claim for relief
from joint and several liability is
reflected in the burden of Form 8857.
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
E:\FR\FM\19JAN1.SGM
19JAN1
Federal Register / Vol. 75, No. 11 / Tuesday, January 19, 2010 / Notices
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: December 7, 2009.
R. Joseph Durbala,
Supervisory Tax Analyst.
[FR Doc. 2010–772 Filed 1–15–10; 8:45 am]
BILLING CODE 4830–01–P
DEPARTMENT OF THE TREASURY
Internal Revenue Service
Proposed Collection; Comment
Request for Form 1099–H
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
1099–H, Health Coverage Tax Credit
(HCTC) Advance Payments.
DATES: Written comments should be
received on or before March 22, 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 Joel Goldberger at
Internal Revenue Service, room 6129,
1111 Constitution Avenue NW.,
Washington, DC 20224, or at (202) 927–
9368, or through the Internet at
Joel.P.Goldberger@irs.gov.
SUPPLEMENTARY INFORMATION:
Title: Health Coverage Tax Credit
(HCTC) Advance Payments.
OMB Number: 1545–1813.
Form Number: Form 1099–H.
Abstract: Form 1099–H is used to
report advance payments of health
insurance premiums to qualified
recipients for their use in computing the
allowable health insurance credit on
Form 8885.
Current Actions: There are no changes
being made to the form at this time.
Type of Review: Extension of a
currently approved collection.
VerDate Nov<24>2008
16:28 Jan 15, 2010
Jkt 220001
Affected Public: Business or other forprofit organizations.
Estimated Number of Responses:
110,000.
Estimated Time Per Respondent: 18
minutes.
Estimated Total Annual Burden
Hours: 33,000.
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: December 7, 2009.
R. Joseph Durbala,
Supervisory Tax Analyst.
[FR Doc. 2010–774 Filed 1–15–10; 8:45 am]
BILLING CODE 4830–01–P
DEPARTMENT OF THE TREASURY
Internal Revenue Service
Proposed Collection; Comment
Request for Notice 97–66
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
PO 00000
Frm 00088
Fmt 4703
Sfmt 4703
2931
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
97–66, Certain Payments Made Pursuant
to a Securities Lending Transaction.
DATES: Written comments should be
received on or before March 22, 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 regulations should be
directed to Joel Goldberger at Internal
Revenue Service, Room 6129, 1111
Constitution Avenue, NW., Washington,
DC 20224, or at (202) 927–9368, or
through the Internet at
Joel.P.Goldberger@irs.gov.
SUPPLEMENTARY INFORMATION:
Title: Certain Payments Made
Pursuant to a Securities Lending
Transaction.
OMB Number: 1545–1566.
Notice Number: Notice 97–66.
Abstract: Notice 97–66 modifies final
regulations which were effective
November 14, 1997. The notice relaxes
the statement requirement with respect
to substitute interest payments relating
to securities loans and sale-repurchase
transactions. It also provides a
withholding mechanism to eliminate
excessive withholding on multiple
payments in a chain of substitute
dividend payments.
Current Actions: There are no changes
being made to the notices at this time.
Type of Review: Extension of
currently approved collection.
Affected Public: Business or other forprofit organizations.
Estimated Number of Respondents:
377,500.
Estimated Time per Respondent: 10
minutes.
Estimated Total Annual Burden
Hours: 61,750.
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
E:\FR\FM\19JAN1.SGM
19JAN1
]]>Agencies
[Federal Register Volume 75, Number 11 (Tuesday, January 19, 2010)]
[Notices]
[Pages 2930-2931]
From the Federal Register Online via the Government Printing Office [www.gpo.gov]
[FR Doc No: 2010-772]
-----------------------------------------------------------------------
DEPARTMENT OF THE TREASURY
Internal Revenue Service
[REG-106446-98]
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-106446-98 (TD 9003), Relief From Joint
and Several Liability (Sec. 1.6015-5).
DATES: Written comments should be received on or before March 22, 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 regulations should be directed to Joel Goldberger at
Internal Revenue Service, room 6129, 1111 Constitution Avenue NW.,
Washington, DC 20224, or at (202) 927-9368, or through the internet at
Joel.P.Goldberger@irs.gov.
SUPPLEMENTARY INFORMATION:
Title: Relief From Joint and Several Liability.
OMB Number: 1545-1719.
Regulation Project Number: REG-106446-98.
Abstract: The regulation under section 6015 provides guidance
regarding relief from the joint and several liability imposed by
section 6013(d)(3). The regulations provide specific guidance on the
three relief provisions of section 6015 and on how taxpayers would file
a claim for such relief. In addition, the regulations provide guidance
regarding Tax Court review of certain types of claims for relief, as
well as information regarding the rights of the nonrequesting spouse.
The regulations also clarify that, under section 6013, a return is not
a joint return if one of the spouses signs the return under duress.
Current Actions: There is no change to this existing regulation.
Type of Review: Extension of a currently approved collection.
Affected Public: Individuals.
The estimate of the reporting burden in Sec. 1.6015-5 for filing a
claim for relief from joint and several liability is reflected in the
burden of Form 8857.
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
[[Page 2931]]
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: December 7, 2009.
R. Joseph Durbala,
Supervisory Tax Analyst.
[FR Doc. 2010-772 Filed 1-15-10; 8:45 am]
BILLING CODE 4830-01-P
