Proposed Collection; Comment Request for Revenue Procedure 2006-54, 21149 [2010-9229]

Agencies

• Internal Revenue Service
• DEPARTMENT OF THE TREASURY

[Federal Register Volume 75, Number 77 (Thursday, April 22, 2010)]
[Notices]
[Page 21149]
From the Federal Register Online via the Government Printing Office [www.gpo.gov]
[FR Doc No: 2010-9229]


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DEPARTMENT OF THE TREASURY

Internal Revenue Service


Proposed Collection; Comment Request for Revenue Procedure 2006-
54

AGENCY: Internal Revenue Service (IRS), Treasury.

ACTION: Notice and request for comments.

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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 
Revenue Procedure 2006-54, Procedures for Requesting Competent 
Authority Assistance Under Tax Treaties.

DATES: Written comments should be received on or before June 21, 2010 
to be assured of consideration.

ADDRESSES: Direct all written comments to Steve Bronson, Internal 
Revenue Service, Room 6129, 1111 Constitution Avenue, NW., Washington, 
DC 20224.

FOR FURTHER INFORMATION CONTACT: Requests for additional information or 
copies of revenue procedures 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: Procedures for Requesting Competent Authority Assistance 
Under Tax Treaties.
    OMB Number: 1545-2044.
    Revenue Procedure Number: Rev. Proc. 2006-54.
    Abstract: Taxpayers who believe that the actions of the United 
States, a treaty country, or both, result or will result in taxation 
that is contrary to the provisions of an applicable tax treaty are 
required to submit the requested information in order to receive 
assistance from the IRS official acting as the U.S. competent 
authority. The information is used to assist the taxpayer in reaching a 
mutual agreement with the IRS and the appropriate foreign competent 
authority.
    Current Actions: There are no changes being made to the revenue 
procedures at this time.
    Type of Review: Extension of a currently approved collection.
    Affected Public: Individuals or households, business or other for-
profit organizations.
    Estimated Number of Respondents: 300.
    Estimated Time per Respondent: 30 hours.
    Estimated Total Annual Burden Hours: 9,000.
    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: April 15, 2010.
Allan Hopkins,
Tax Analyst.
[FR Doc. 2010-9229 Filed 4-21-10; 8:45 am]
BILLING CODE 4830-01-P