Proposed Collection; Comment Request for Form 2848, 2848(SP), 53021 [2010-21485]
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53021
Federal Register / Vol. 75, No. 167 / Monday, August 30, 2010 / Notices
DEPARTMENT OF THE TREASURY
Internal Revenue Service
Proposed Collection; Comment
Request for Form 2848, 2848(SP)
Internal Revenue Service (IRS),
Treasury.
AGENCY:
Notice and request for
comments.
ACTION:
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
SUMMARY:
2848, 2848(SP) Power of Attorney and
Declaration of Representative.
DATES: Written comments should be
received on or before October 29, 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 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: Power of Attorney and
Declaration of Representative; Poder
Legally Declaracion y del Representante.
OMB Number: 1545–0150.
Form Number: 2848; 2848(SP).
Abstract: Form 2848 or Form
2848(SP) is issued to authorize someone
to act for the taxpayer in tax matters. It
grants all powers that the taxpayer has
except signing a return and cashing
refund checks. The information on the
form is used to identify representatives
and to ensure that confidential
information is not divulged to
unauthorized persons.
Current Actions: There are no changes
being made to the form at this time,
however, changes to the burden
estimates previously approved will be
submitted to properly reflect the current
estimates.
Type of Review: Extension of a
currently approved collection.
Affected Public: Individuals or
households, business or other for-profit
organizations, not-for-profit institutions,
and farms.
The burden estimate is as follows:
Number of responses
Total hours
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
VerDate Mar<15>2010
16:28 Aug 27, 2010
Jkt 220001
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: August 23, 2010.
Gerald Shields,
IRS Supervisory Tax Analyst.
[FR Doc. 2010–21485 Filed 8–27–10; 8:45 am]
BILLING CODE 4830–01–P
DEPARTMENT OF THE TREASURY
Internal Revenue Service
[CO–88–90]
Proposed Collection; Comment
Request for Regulation Project
Internal Revenue Service (IRS),
Treasury.
ACTION: Notice and request for
comments.
AGENCY:
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
SUMMARY:
PO 00000
Frm 00098
Fmt 4703
Sfmt 4703
358,333
100,000
80,000
1.66
1.61
2.26
594,833
161,000
180,800
538,333
jlentini on DSKJ8SOYB1PROD with NOTICES
Form 2848 (paper) .......................................................................................................................
Form 2848 (on line) .....................................................................................................................
Form 2848 (SP) ...........................................................................................................................
Time per response
........................
935,633
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, CO–88–90 (TD
8530), Limitation on Net Operating Loss
Carryforwards and Certain Built-In
Losses Following Ownership Change;
Special Rule for Value of a Loss
Corporation Under the Jurisdiction of a
Court in a Title 11 Case (Section 1.382–
9).
DATES: Written comments should be
received on or before October 29, 2010
to be assured of consideration.
ADDRESSES: Direct all written comments
to Gerald J. 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 R. Joseph Durbala at Internal
Revenue Service, room 6129, 1111
Constitution Avenue, NW., Washington,
DC 20224, or at (202) 622–3634, or
through the Internet at
RJoseph.Durbala@irs.gov.
SUPPLEMENTARY INFORMATION:
Title: Limitation on Net Operating
Loss Carryforwards and Certain Built-In
Losses Following Ownership Change;
Special Rule for Value of a Loss
E:\FR\FM\30AUN1.SGM
30AUN1
Agencies
[Federal Register Volume 75, Number 167 (Monday, August 30, 2010)]
[Notices]
[Page 53021]
From the Federal Register Online via the Government Printing Office [www.gpo.gov]
[FR Doc No: 2010-21485]
[[Page 53021]]
-----------------------------------------------------------------------
DEPARTMENT OF THE TREASURY
Internal Revenue Service
Proposed Collection; Comment Request for Form 2848, 2848(SP)
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 2848, 2848(SP) Power of Attorney and Declaration of
Representative.
DATES: Written comments should be received on or before October 29,
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 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: Power of Attorney and Declaration of Representative; Poder
Legally Declaracion y del Representante.
OMB Number: 1545-0150.
Form Number: 2848; 2848(SP).
Abstract: Form 2848 or Form 2848(SP) is issued to authorize someone
to act for the taxpayer in tax matters. It grants all powers that the
taxpayer has except signing a return and cashing refund checks. The
information on the form is used to identify representatives and to
ensure that confidential information is not divulged to unauthorized
persons.
Current Actions: There are no changes being made to the form at
this time, however, changes to the burden estimates previously approved
will be submitted to properly reflect the current estimates.
Type of Review: Extension of a currently approved collection.
Affected Public: Individuals or households, business or other for-
profit organizations, not-for-profit institutions, and farms.
The burden estimate is as follows:
----------------------------------------------------------------------------------------------------------------
Number of Time per
responses response Total hours
----------------------------------------------------------------------------------------------------------------
Form 2848 (paper)............................................... 358,333 1.66 594,833
Form 2848 (on line)............................................. 100,000 1.61 161,000
Form 2848 (SP).................................................. 80,000 2.26 180,800
-----------------------------------------------
538,333 .............. 935,633
----------------------------------------------------------------------------------------------------------------
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: August 23, 2010.
Gerald Shields,
IRS Supervisory Tax Analyst.
[FR Doc. 2010-21485 Filed 8-27-10; 8:45 am]
BILLING CODE 4830-01-P