Proposed Collection; Comment Request for Revenue Procedure 2004-47, 53741-53742 [2010-21769]
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Federal Register / Vol. 75, No. 169 / Wednesday, September 1, 2010 / Notices
should be directed to R. Joseph Durbala,
at (202) 622–3634, or at Internal
Revenue Service, room 6129, 1111
Constitution Avenue NW., Washington,
DC 20224, or through the Internet, at
RJoseph.Durbala@irs.gov.
hsrobinson on DSK69SOYB1PROD with NOTICES
SUPPLEMENTARY INFORMATION:
Title: Summary of Archer MSAs.
OMB Number: 1545–1743.
Form Number: 8851.
Abstract: Internal Revenue Code
section 220(j)(4) requires trustees, who
establish medical savings accounts, to
report the following: (a) Number of
medical savings accounts established
before July 1 of the taxable year
(beginning January 1, 2001), (b) name
and taxpayer identification number of
each account holder and, (c) number of
accounts which are accounts of
previously uninsured individuals. Form
8851 is used for this purpose.
Current Actions: There are no changes
being made to the form at this time.
Type of Review: Extension of a
currently approved collection.
Affected Public: Business or other forprofit organizations.
Estimated Number of Respondents:
200,000.
Estimated Time per Respondent:
7 hours, 42 minutes.
Estimated Total Annual Burden
Hours: 1,540,000.
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
VerDate Mar<15>2010
18:24 Aug 31, 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: August 24, 2010.
R. Joseph Durbala,
IRS Tax Analyst.
[FR Doc. 2010–21765 Filed 8–31–10; 8:45 am]
BILLING CODE 4830–01–P
DEPARTMENT OF THE TREASURY
Internal Revenue Service
Proposed Collection; Comment
Request for Revenue Procedure 2008–
67
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
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 2008–67, Extension
of the Amortization Period.
DATES: Written comments should be
received on or before November 1, 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 revenue procedure 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: Extension of the Amortization
Period.
OMB Number: 1545–1890.
Revenue Procedure Number: Revenue
Procedure 2004–44.
Abstract: Revenue Procedure 2004–44
describes the process for obtaining an
extension of the amortization period for
the minimum funding standards set
forth in section 412(e) of the Code.
Current Actions: There are no changes
being made to the revenue procedure at
this time.
SUMMARY:
PO 00000
Frm 00112
Fmt 4703
Sfmt 4703
53741
Type of Review: Extension of a
currently approved collection.
Affected Public: Business or other forprofit organizations, not-for-profit
institutions, and farms.
Estimated Number of Respondents:
25.
Estimated Annual Average Time per
Respondent: 100 hours.
Estimated Total Annual Hours: 2,500.
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 24, 2010.
R. Joseph Durbala,
IRS Tax Analyst.
[FR Doc. 2010–21766 Filed 8–31–10; 8:45 am]
BILLING CODE 4830–01–P
DEPARTMENT OF THE TREASURY
Internal Revenue Service
Proposed Collection; Comment
Request for Revenue Procedure 2004–
47
Internal Revenue Service (IRS),
Treasury.
ACTION: Notice and request for
comments.
AGENCY:
E:\FR\FM\01SEN1.SGM
01SEN1
53742
Federal Register / Vol. 75, No. 169 / Wednesday, September 1, 2010 / Notices
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 2004–47, Relief
From Ruling Process For Making Late
Reverse QTIP Election.
DATES: Written comments should be
received on or before November 1, 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 copies of the revenue
procedure 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: Relief From Ruling Process For
Making Late Reverse QTIP Election.
hsrobinson on DSK69SOYB1PROD with NOTICES
SUMMARY:
VerDate Mar<15>2010
18:24 Aug 31, 2010
Jkt 220001
OMB Number: 1545–1898.
Revenue Procedure Number: Revenue
Procedure 2004–47.
Abstract: Revenue Procedure 2004–47
provides alternative relief for taxpayers
who failed to make a reverse QTIP
election on an estate tax return. Instead
of requesting a private letter ruling and
paying the accompanying user fee the
taxpayer may file certain documents
with the Cincinnati Service Center
directly to request relief.
Current Actions: There are no changes
being made to the revenue procedure at
this time.
Type of Review: Extension of a
currently approved collection.
Affected Public: Individuals or
households.
Estimated Number of Respondents: 6.
Estimated Annual Average Time per
Respondent: 9 hours.
Estimated Total Annual Hours: 54.
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
PO 00000
Frm 00113
Fmt 4703
Sfmt 9990
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 24, 2010.
R. Joseph Durbala,
IRS Tax Analyst.
[FR Doc. 2010–21769 Filed 8–31–10; 8:45 am]
BILLING CODE 4830–01–P
E:\FR\FM\01SEN1.SGM
01SEN1
]]>Agencies
[Federal Register Volume 75, Number 169 (Wednesday, September 1, 2010)]
[Notices]
[Pages 53741-53742]
From the Federal Register Online via the Government Printing Office [www.gpo.gov]
[FR Doc No: 2010-21769]
-----------------------------------------------------------------------
DEPARTMENT OF THE TREASURY
Internal Revenue Service
Proposed Collection; Comment Request for Revenue Procedure 2004-
47
AGENCY: Internal Revenue Service (IRS), Treasury.
ACTION: Notice and request for comments.
-----------------------------------------------------------------------
[[Page 53742]]
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 2004-47, Relief From Ruling Process For Making Late
Reverse QTIP Election.
DATES: Written comments should be received on or before November 1,
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 copies of the revenue
procedure 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: Relief From Ruling Process For Making Late Reverse QTIP
Election.
OMB Number: 1545-1898.
Revenue Procedure Number: Revenue Procedure 2004-47.
Abstract: Revenue Procedure 2004-47 provides alternative relief for
taxpayers who failed to make a reverse QTIP election on an estate tax
return. Instead of requesting a private letter ruling and paying the
accompanying user fee the taxpayer may file certain documents with the
Cincinnati Service Center directly to request relief.
Current Actions: There are no changes being made to the revenue
procedure at this time.
Type of Review: Extension of a currently approved collection.
Affected Public: Individuals or households.
Estimated Number of Respondents: 6.
Estimated Annual Average Time per Respondent: 9 hours.
Estimated Total Annual Hours: 54.
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 24, 2010.
R. Joseph Durbala,
IRS Tax Analyst.
[FR Doc. 2010-21769 Filed 8-31-10; 8:45 am]
BILLING CODE 4830-01-P
