Proposed Collection; Comment Request for Rev. Proc. 2007-99 (RP-127367-07), 9100 Relief Under Sections 897 and 1445, 69741 [2010-28586]

Download as PDF 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