Proposed Collection; Comment Request for Regulation Project, 47896 [2010-19504]

Agencies

• Internal Revenue Service
• DEPARTMENT OF THE TREASURY

[Federal Register Volume 75, Number 152 (Monday, August 9, 2010)]
[Notices]
[Page 47896]
From the Federal Register Online via the Government Printing Office [www.gpo.gov]
[FR Doc No: 2010-19504]


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DEPARTMENT OF THE TREASURY

Internal Revenue Service

[REG-105344-01; T.D. 9036 (final)]


Proposed Collection; Comment Request for Regulation Project

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 an 
existing final regulation, REG-105344-01 (TD 9036) Disclosure of 
Returns and Return Information by Other Agencies (Sec.  
301.6103(p)(2)(B)-1).

DATES: Written comments should be received on or before October 8, 2010 
to be assured of consideration.

ADDRESSES: Direct all written comments to Gerald Shields, 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, 
(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: Disclosure of Returns and Return Information by Other 
Agencies.
    OMB Number: 1545-1757.
    Regulation Project Number: REG-105344-01 (T.D. 9036)(final).
    Abstract: In general, under the regulations, the IRS is permitted 
to authorize agencies with access to returns and return information 
under section 6103 of the Internal Revenue Code to re-disclose returns 
and return information based on a written request and the 
Commissioner's approval, to any authorized recipient set forth in Code 
section 6103, subject to the same conditions and restrictions, and for 
the same purposes, as if the recipient had received the information 
from the IRS directly.
    Current Actions: There are no changes to this existing regulation.
    Type of Review: Extension of currently approved collection.
    Affected Public: Federal, estate, local or tribal governments.
    Estimated Number of Respondents: 11.
    Estimated Time per Respondent: 1 hour.
    Estimate Total Annual Burden Hours: 11.
    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: July 30, 2010.
Gerald Shields,
IRS Supervisory Tax Analyst.
[FR Doc. 2010-19504 Filed 8-6-10; 8:45 am]
BILLING CODE 4830-01-P