Proposed Collection; Comment Request for Rev. Proc. 2007-99 (RP-127367-07), 9100 Relief Under Sections 897 and 1445, 69741 [2010-28586]
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Federal Register / Vol. 75, No. 219 / Monday, November 15, 2010 / Notices
Written comments should be
received on or before January 14, 2011
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 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.
DATES:
srobinson on DSKHWCL6B1PROD with NOTICES
Title: Treatment of Community
Income for Certain Individuals Not
Filing Joint Returns.
OMB Number: 1545–1770.
Regulation Project Number: REG–
115054–01. (T.D. 9074).
Abstract: The regulations provide
rules to determine how community
income is treated under section 66 for
certain married individuals in
community property states who do not
file joint individual Federal income tax
returns. The regulations also reflect
changes in the law made by the IRS
Restructuring and Reform Act of 1998.
Current Actions: There is no change to
this existing regulation.
Type of Review: Extension of a
currently approved collection.
The burden contained in § 1.66–4 is
reflected in the burden of Form 8857.
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
18:04 Nov 12, 2010
Jkt 223001
Approved: November 3, 2010.
Gerald Shields,
IRS Supervisory Tax Analyst.
[FR Doc. 2010–28578 Filed 11–12–10; 8:45 am]
BILLING CODE 4830–01–P
DEPARTMENT OF THE TREASURY
SUPPLEMENTARY INFORMATION:
VerDate Mar<15>2010
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.
Internal Revenue Service
Proposed Collection; Comment
Request for Rev. Proc. 2007–99 (RP–
127367–07), 9100 Relief Under
Sections 897 and 1445
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 Rev.
Proc. 2007–99 (RP–127367–07), 9100
Relief Under Sections 897 and 1445.
DATES: Written comments should be
received on or before January 14, 2011
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,
(202) 927–9368, at Internal Revenue
Service, Room 6129, 1111 Constitution
Avenue, NW., Washington, DC 20224,
or through the Internet at
Joel.P.Goldberger@irs.gov.
SUMMARY:
SUPPLEMENTARY INFORMATION:
Title: Rev. Proc. 2007–99 (RP–
127367–07), 9100 Relief Under Sections
897 and 1445.
OMB Number: 1545–2098.
Abstract: The IRS needs certain
information to determine whether a
taxpayer should be granted permission
PO 00000
Frm 00123
Fmt 4703
Sfmt 9990
69741
to make late filings of certain statements
or notices under sections 897 and 1445.
The information submitted will include
a statement by the taxpayer
demonstrating reasonable cause for the
failure to timely make relevant filings
under sections 897 and 1445. This
revenue procedure provides a simplified
method for taxpayers to request relief
for late filings under sections 1.897–
2(g)(1)(ii)(A), 1.897–2(h)(2), 1.1445–
2(d)(2), 1.1445–5(b)(2), and 1.1445–
5(b)(4) of the Income Tax Regulations.
Current Actions: There is no change
in the paperwork burden previously
approved by OMB.
Type of Review: Extension of a
currently approved collection.
Affected Public: Businesses and other
for-profit organizations, Farms.
Estimated Number of Respondents:
250.
Estimated Total Annual Burden
Hours: 1,000 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 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: November 4, 2010.
Gerald Shields,
IRS Supervisory Tax Analyst.
[FR Doc. 2010–28586 Filed 11–12–10; 8:45 am]
BILLING CODE 4830–01–P
E:\FR\FM\15NON1.SGM
15NON1
]]>Agencies
[Federal Register Volume 75, Number 219 (Monday, November 15, 2010)]
[Notices]
[Page 69741]
From the Federal Register Online via the Government Printing Office [www.gpo.gov]
[FR Doc No: 2010-28586]
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DEPARTMENT OF THE TREASURY
Internal Revenue Service
Proposed Collection; Comment Request for Rev. Proc. 2007-99 (RP-
127367-07), 9100 Relief Under Sections 897 and 1445
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
Rev. Proc. 2007-99 (RP-127367-07), 9100 Relief Under Sections 897 and
1445.
DATES: Written comments should be received on or before January 14,
2011 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, (202) 927-9368, at Internal Revenue Service, Room 6129,
1111 Constitution Avenue, NW., Washington, DC 20224, or through the
Internet at Joel.P.Goldberger@irs.gov.
SUPPLEMENTARY INFORMATION:
Title: Rev. Proc. 2007-99 (RP-127367-07), 9100 Relief Under
Sections 897 and 1445.
OMB Number: 1545-2098.
Abstract: The IRS needs certain information to determine whether a
taxpayer should be granted permission to make late filings of certain
statements or notices under sections 897 and 1445. The information
submitted will include a statement by the taxpayer demonstrating
reasonable cause for the failure to timely make relevant filings under
sections 897 and 1445. This revenue procedure provides a simplified
method for taxpayers to request relief for late filings under sections
1.897-2(g)(1)(ii)(A), 1.897-2(h)(2), 1.1445-2(d)(2), 1.1445-5(b)(2),
and 1.1445-5(b)(4) of the Income Tax Regulations.
Current Actions: There is no change in the paperwork burden
previously approved by OMB.
Type of Review: Extension of a currently approved collection.
Affected Public: Businesses and other for-profit organizations,
Farms.
Estimated Number of Respondents: 250.
Estimated Total Annual Burden Hours: 1,000 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 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: November 4, 2010.
Gerald Shields,
IRS Supervisory Tax Analyst.
[FR Doc. 2010-28586 Filed 11-12-10; 8:45 am]
BILLING CODE 4830-01-P
