Proposed Collection; Comment Request for Form 8946, 66429-66430 [2010-27226]
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Federal Register / Vol. 75, No. 208 / Thursday, October 28, 2010 / Notices
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: October 21, 2010.
Gerald Shields,
IRS Supervisory Tax Analyst.
[FR Doc. 2010–27221 Filed 10–27–10; 8:45 am]
BILLING CODE 4830–01–P
DEPARTMENT OF THE TREASURY
Internal Revenue Service
[REG–104924–98]
Proposed Collection; Comment
Request for Regulation Project REG–
104924–98
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 an
existing notice of proposed rulemaking,
REG–104924–98, Mark-to-Market
Accounting for Dealers in Commodities
and Traders in Securities or
Commodities (§§ 1.475(e)–1 and 1.475
(f)–2).
emcdonald on DSK2BSOYB1PROD with NOTICES
SUMMARY:
VerDate Mar<15>2010
16:13 Oct 27, 2010
Jkt 223001
Written comments should be
received on or before December 27, 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.
DATES:
SUPPLEMENTARY INFORMATION:
Title: Mark-to-Market Accounting for
Dealers in Commodities and Traders in
Securities or Commodities.
OMB Number: 1545–1640.
Regulation Project Number: REG–
104924–98.
Abstract: The collection of
information in this proposed regulation
is required by the Internal Revenue
Service to determine whether an
exemption from mark-to-market
treatment is properly claimed. This
information will be used to make that
determination upon audit of taxpayers’
books and records.
Current Actions: There is no change to
this existing proposed regulation.
Type of Review: Extension of a
currently approved collection.
Affected Public: Business or other forprofit organization and Individuals.
Estimated Number of Recordkeepers:
1,000.
Estimated Time per Recordkeeper: 1
hour.
Estimated Total Annual Burden
Recordkeeping Hours: 1,000.
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
PO 00000
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Fmt 4703
Sfmt 4703
66429
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: October 21, 2010.
Gerald Shields,
IRS Supervisory Tax Analyst.
[FR Doc. 2010–27222 Filed 10–27–10; 8:45 am]
BILLING CODE 4830–01–P
DEPARTMENT OF THE TREASURY
Internal Revenue Service
Proposed Collection; Comment
Request for Form 8946
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 the
PTIN Supplemental Application For
Foreign Persons Without a Social
Security Number.
SUMMARY:
Written comments should be
received on or before December 27, 2010
to be assured of consideration.
DATES:
Direct all written comments
to Gerald Shields, Internal Revenue
Service, Room 6129, 1111 Constitution
Avenue, NW., Washington, DC 20224.
ADDRESSES:
FOR FURTHER INFORMATION CONTACT:
Requests for additional information or
copies of the form and instructions
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:
E:\FR\FM\28OCN1.SGM
28OCN1
emcdonald on DSK2BSOYB1PROD with NOTICES
66430
Federal Register / Vol. 75, No. 208 / Thursday, October 28, 2010 / Notices
Title: PTIN Supplemental Application
For Foreign Persons Without a Social
Security Number.
OMB Number: 1545–2189.
Form Number: 8946.
Abstract: Most individuals applying
for a Preparer Tax Identification
Number (PTIN) will have a social
security number, which will be used to
help establish their identity. However,
paid preparers that are nonresident
aliens and cannot get a social security
number will need to establish their
identity prior to getting a PTIN. Form
8946 is being created to assist that
population in establishing their identity
while applying for a PTIN.
Current Actions: There is no change
in the paperwork burden previously
approved by OMB. This form is being
submitted for renewal purposes only.
Type of Review: Extension of a
currently approved collection.
Affected Public: Businesses and other
for-profit organizations.
Estimated Number of Respondents:
20,000.
Estimated Time per Respondent: 5
hrs., 28 min.
Estimated Total Annual Burden
Hours: 109,600.
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
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,
VerDate Mar<15>2010
16:13 Oct 27, 2010
Jkt 223001
maintenance, and purchase of services
to provide information.
Approved: October 21, 2010.
Gerald Shields,
IRS Supervisory Tax Analyst.
[FR Doc. 2010–27226 Filed 10–27–10; 8:45 am]
BILLING CODE 4830–01–P
DEPARTMENT OF THE TREASURY
Internal Revenue Service
Proposed Collection; Comment
Request for Foreign Based Importer
Non-Filers Questionnaire
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 the
Foreign Based Importer Non-Filers
Questionnaire.
DATES: Written comments should be
received on or before December 27, 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 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: Foreign Based Importer NonFilers Questionnaire.
OMB Number: 1545–2084.
Form Number: N/A.
Abstract: Foreign corporations are
subject to U.S. Income Tax on income
that is effectively connected with a U.S.
trade or business and are required to file
a U.S. Income tax return reporting
taxable income. However, based on the
public information available, it is not
readily determinable without further
research that U.S. Income Tax
compliance has been fulfilled.
Therefore, IDRS will be utilized to
SUMMARY:
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Frm 00084
Fmt 4703
Sfmt 9990
determine if filing compliance has been
met. This contact letter is sent to
taxpayers who appear to have a U.S.
trade or business and have not filed a
U.S. Income Tax return or filed a
protective 1120–F.
Current Actions: There is no change
in the paperwork burden previously
approved by OMB. This form is being
submitted for renewal purposes only.
Type of Review: Extension of a
currently approved collection.
Affected Public: Businesses and other
for-profit organizations.
Estimated Number of Respondents:
30.
Estimated Time per Respondent: 1
hour.
Estimated Total Annual Burden
Hours: 30.
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: October 21, 2010.
Gerald Shields,
IRS Supervisory Tax Analyst.
[FR Doc. 2010–27225 Filed 10–27–10; 8:45 am]
BILLING CODE 4830–01–P
E:\FR\FM\28OCN1.SGM
28OCN1
]]>Agencies
[Federal Register Volume 75, Number 208 (Thursday, October 28, 2010)]
[Notices]
[Pages 66429-66430]
From the Federal Register Online via the Government Printing Office [www.gpo.gov]
[FR Doc No: 2010-27226]
-----------------------------------------------------------------------
DEPARTMENT OF THE TREASURY
Internal Revenue Service
Proposed Collection; Comment Request for Form 8946
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
the PTIN Supplemental Application For Foreign Persons Without a Social
Security Number.
DATES: Written comments should be received on or before December 27,
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 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:
[[Page 66430]]
Title: PTIN Supplemental Application For Foreign Persons Without a
Social Security Number.
OMB Number: 1545-2189.
Form Number: 8946.
Abstract: Most individuals applying for a Preparer Tax
Identification Number (PTIN) will have a social security number, which
will be used to help establish their identity. However, paid preparers
that are nonresident aliens and cannot get a social security number
will need to establish their identity prior to getting a PTIN. Form
8946 is being created to assist that population in establishing their
identity while applying for a PTIN.
Current Actions: There is no change in the paperwork burden
previously approved by OMB. This form is being submitted for renewal
purposes only.
Type of Review: Extension of a currently approved collection.
Affected Public: Businesses and other for-profit organizations.
Estimated Number of Respondents: 20,000.
Estimated Time per Respondent: 5 hrs., 28 min.
Estimated Total Annual Burden Hours: 109,600.
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 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: October 21, 2010.
Gerald Shields,
IRS Supervisory Tax Analyst.
[FR Doc. 2010-27226 Filed 10-27-10; 8:45 am]
BILLING CODE 4830-01-P
