Proposed Collection; Comment Request for Regulation Project, 9027-9028 [2010-3941]

Download as PDF Federal Register / Vol. 75, No. 38 / Friday, February 26, 2010 / Notices 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: February 1, 2010. R. Joseph Durbala, IRS Supervisory Tax Analyst. [FR Doc. 2010–3934 Filed 2–25–10; 8:45 am] BILLING CODE 4830–01–P DEPARTMENT OF THE TREASURY Internal Revenue Service [REG–105885–99] Proposed Collection; Comment Request for Regulation Project AGENCY: Internal Revenue Service (IRS), Treasury. sroberts on DSKD5P82C1PROD with NOTICES 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 this 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 REG– 105885–99 (T.D. 9075) Compensation Deferred Under Eligible deferred Compensation Plans (§ 1.457–8). VerDate Nov<24>2008 16:39 Feb 25, 2010 Jkt 220001 DATES: Written comments should be received on or before April 27, 2010 to be assured of consideration. ADDRESSES: Direct all written comments to R. Joe 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 Elaine Christophe at Internal Revenue Service, Room 6129, 1111 Constitution Avenue, NW., Washington, DC 20224, or at (202) 622–3179, or through the Internet at (Elaine.H.Christophe@irs.gov). SUPPLEMENTARY INFORMATION: Title: Compensation Deferred Under Eligible Deferred Compensation Plans. OMB Number: 1545–1580. Regulation Project Number: REG– 105885–99. Abstract: The Small Business Job Protection Act of 1996 and the Taxpayer Relief Act of 1997 made changes to rules under Internal Revenue Code section 457 regarding eligible deferred compensation plans offered by state and local governments. REG–105885–99 requires state and local governments to establish a written trust, custodial account, or annuity contract to hold the assets and income in trust for the exclusive benefit of its participants and beneficiaries. Also, new non-bank custodians must submit applications to the IRS to be approved to serve as custodians of section 457 plan assets. Current Actions: There are no changes being made to the regulation at this time. Type of Review: Extension of currently approved collection. Affected Public: State, local or tribal governments. Estimated Number of Respondents: 10,260. Estimated Time Per Respondent: 1 hour 2 minutes. Estimate Total Annual Burden Hours: 10,600. 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 PO 00000 Frm 00133 Fmt 4703 Sfmt 4703 9027 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: February 19, 2010. R. Joe Durbala, IRS Tax Supervisory Analyst. [FR Doc. 2010–3942 Filed 2–25–10; 8:45 am] BILLING CODE 4830–01–P DEPARTMENT OF THE TREASURY Internal Revenue Service [LR–189–80] 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, LR–189–80 (T.D. 7927), Amortization of Reforestation Expenditures (§§ 1.194–2 and 1.194–4). DATES: Written comments should be received on or before April 27, 2010 to be assured of consideration. ADDRESSES: Direct all written comments to R. Joe 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 regulation should be E:\FR\FM\26FEN1.SGM 26FEN1 9028 Federal Register / Vol. 75, No. 38 / Friday, February 26, 2010 / Notices directed to Elaine Christophe, at (202) 622–3179, or at Internal Revenue Service, Room 6129, 1111 Constitution Avenue, NW., Washington, DC 20224, or through the Internet at Elaine.H.Christophe@irs.gov. sroberts on DSKD5P82C1PROD with NOTICES SUPPLEMENTARY INFORMATION: Title: Amortization of Reforestation Expenditures. OMB Number: 1545–0735. Regulation Project Number: LR–189– 80. Abstract: Internal Revenue Code section 194 allows taxpayers to elect to amortize certain reforestation expenditures over a 7-year period if the expenditures meet certain requirements. The regulations implement this election provision and allow the IRS to determine if the election is proper and allowable. Current Actions: There is no change to this existing regulation. Type of Review: Extension of a currently approved collection. Affected Public: Individuals or households, business or other for-profit organizations, and farms. Estimated Number of Respondents: 12,000. Estimated Time per Respondent: 30 minutes. Estimated Total Annual Burden Hours: 6,001. 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 VerDate Nov<24>2008 16:39 Feb 25, 2010 Jkt 220001 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: February 19, 2010. R. Joe Durbala, IRS Supervisory Tax Analyst. [FR Doc. 2010–3941 Filed 2–25–10; 8:45 am] BILLING CODE 4830–01–P DEPARTMENT OF THE TREASURY Internal Revenue Service Recruitment Notice for the Taxpayer Advocacy Panel AGENCY: Internal Revenue Service (IRS) Treasury. ACTION: Notice. SUMMARY: Notice of Open Season for Recruitment of IRS Taxpayer Advocacy Panel (TAP) Members. DATES: March 15, 2010 through April 30, 2010. FOR FURTHER INFORMATION CONTACT: Shawn Collins at 202–622–1245. SUPPLEMENTARY INFORMATION: Notice is hereby given that the Department of the Treasury and the Internal Revenue Service (IRS) are inviting individuals to help improve the nation’s tax agency by applying to be members of the Taxpayer Advocacy Panel (TAP). The mission of the TAP is to listen to taxpayers, identify issues that affect taxpayers, and make suggestions for improving IRS service and customer satisfaction. The TAP serves as an advisory body to the Secretary of the Treasury, the Commissioner of Internal Revenue, and the National Taxpayer Advocate. TAP members will participate in subcommittees that channel their feedback to the IRS through the Panel’s parent committee. The IRS is seeking applicants who have an interest in good government, a personal commitment to volunteer approximately 300 to 500 hours a year, and a desire to help improve IRS customer service. To the extent possible, the TAP Director will ensure that TAP membership is balanced and represents a cross-section of the taxpaying public with at least one member from each state, the District of Columbia, and Puerto Rico. Potential candidates must be U.S. citizens and must pass an IRS tax compliance check and a Federal Bureau of Investigation (FBI) background investigation. Federallyregistered lobbyists cannot be members of the TAP. TAP members are a diverse group of citizens who represent the interests of PO 00000 Frm 00134 Fmt 4703 Sfmt 4703 taxpayers from their respective geographic locations by providing input from a taxpayer’s perspective on ways to improve IRS customer service and administration of the Federal tax system, and by identifying grassroots taxpayer issues. Members should have good communications skills and be able to speak to taxpayers about the TAP and TAP activities, while clearly distinguishing between TAP positions and their personal viewpoints. Interested applicants should visit the TAP Web site at https:// www.improveirs.org to complete the online application or call the TAP toll free number, 1–888–912–1227, if they have questions about TAP membership. The opening date for submitting applications is March 15, 2010, and the deadline for submitting applications is April 30, 2010. Interviews may be held. The Department of the Treasury will review the recommended candidates and make final selections. New TAP members will serve a three-year term starting in December 2010. (Note: highly-ranked applicants not selected as members may be placed on a roster of alternates who will be eligible to fill future vacancies that may occur on the Panel.) Questions regarding the selection of TAP members may be directed to Shawn Collins, Acting Director, Taxpayer Advocacy Panel, Internal Revenue Service, 1111 Constitution Avenue, NW., Room 1314, Washington, DC 20224, or 202–622–1245. Dated: February 22, 2010. Shawn Collins, Acting Director, Taxpayer Advocacy Panel. [FR Doc. 2010–3920 Filed 2–25–10; 8:45 am] BILLING CODE 4830–01–P DEPARTMENT OF THE TREASURY Internal Revenue Service Quarterly Publication of Individuals, Who Have Chosen To Expatriate, as Required by Section 6039G AGENCY: Internal Revenue Service (IRS), Treasury. ACTION: Notice. SUMMARY: This notice is provided in accordance with IRC section 6039G, as amended, by the Health Insurance Portability and Accountability Act (HIPPA) of 1996. This listing contains the name of each individual losing their United States citizenship (within the meaning of section 877(a) or 877A) with respect to whom the Secretary received information during the quarter ending December 31, 2009. E:\FR\FM\26FEN1.SGM 26FEN1

Agencies

[Federal Register Volume 75, Number 38 (Friday, February 26, 2010)]
[Notices]
[Pages 9027-9028]
From the Federal Register Online via the Government Printing Office [www.gpo.gov]
[FR Doc No: 2010-3941]


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DEPARTMENT OF THE TREASURY

Internal Revenue Service

[LR-189-80]


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, LR-189-80 (T.D. 7927), Amortization of 
Reforestation Expenditures (Sec. Sec.  1.194-2 and 1.194-4).

DATES: Written comments should be received on or before April 27, 2010 
to be assured of consideration.

ADDRESSES: Direct all written comments to R. Joe 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 regulation should be

[[Page 9028]]

directed to Elaine Christophe, at (202) 622-3179, or at Internal 
Revenue Service, Room 6129, 1111 Constitution Avenue, NW., Washington, 
DC 20224, or through the Internet at Elaine.H.Christophe@irs.gov.

SUPPLEMENTARY INFORMATION:
    Title: Amortization of Reforestation Expenditures.
    OMB Number: 1545-0735.
    Regulation Project Number: LR-189-80.
    Abstract: Internal Revenue Code section 194 allows taxpayers to 
elect to amortize certain reforestation expenditures over a 7-year 
period if the expenditures meet certain requirements. The regulations 
implement this election provision and allow the IRS to determine if the 
election is proper and allowable.
    Current Actions: There is no change to this existing regulation.
    Type of Review: Extension of a currently approved collection.
    Affected Public: Individuals or households, business or other for-
profit organizations, and farms.
    Estimated Number of Respondents: 12,000.
    Estimated Time per Respondent: 30 minutes.
    Estimated Total Annual Burden Hours: 6,001.
    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: February 19, 2010.
R. Joe Durbala,
IRS Supervisory Tax Analyst.
[FR Doc. 2010-3941 Filed 2-25-10; 8:45 am]
BILLING CODE 4830-01-P
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