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]
-----------------------------------------------------------------------
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