[Federal Register Volume 75, Number 152 (Monday, August 9, 2010)]
[Notices]
[Page 47896]
From the Federal Register Online via the Government Publishing Office [www.gpo.gov]
[FR Doc No: 2010-19504]
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DEPARTMENT OF THE TREASURY
Internal Revenue Service
[REG-105344-01; T.D. 9036 (final)]
Proposed Collection; Comment Request for Regulation Project
AGENCY: Internal Revenue Service (IRS), Treasury.
ACTION: Notice and request for comments.
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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 an
existing final regulation, REG-105344-01 (TD 9036) Disclosure of
Returns and Return Information by Other Agencies (Sec.
301.6103(p)(2)(B)-1).
DATES: Written comments should be received on or before October 8, 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 [email protected].
SUPPLEMENTARY INFORMATION:
Title: Disclosure of Returns and Return Information by Other
Agencies.
OMB Number: 1545-1757.
Regulation Project Number: REG-105344-01 (T.D. 9036)(final).
Abstract: In general, under the regulations, the IRS is permitted
to authorize agencies with access to returns and return information
under section 6103 of the Internal Revenue Code to re-disclose returns
and return information based on a written request and the
Commissioner's approval, to any authorized recipient set forth in Code
section 6103, subject to the same conditions and restrictions, and for
the same purposes, as if the recipient had received the information
from the IRS directly.
Current Actions: There are no changes to this existing regulation.
Type of Review: Extension of currently approved collection.
Affected Public: Federal, estate, local or tribal governments.
Estimated Number of Respondents: 11.
Estimated Time per Respondent: 1 hour.
Estimate Total Annual Burden Hours: 11.
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: July 30, 2010.
Gerald Shields,
IRS Supervisory Tax Analyst.
[FR Doc. 2010-19504 Filed 8-6-10; 8:45 am]
BILLING CODE 4830-01-P