[Federal Register Volume 75, Number 199 (Friday, October 15, 2010)]
[Notices]
[Pages 63544-63545]
From the Federal Register Online via the Government Publishing Office [www.gpo.gov]
[FR Doc No: 2010-25948]
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DEPARTMENT OF THE TREASURY
Internal Revenue Service
Proposed Collection; Comment Request for Notices 437, 437-A, 438
and 466
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
Notices 437, 437-A, 438 and 466, Notice of Intention to Disclose.
DATES: Written comments should be received on or before December 14,
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 Allan Hopkins, Internal
Revenue Service, Room 6129, 1111 Constitution Avenue, NW., Washington,
DC 20224, or at (202) 622-6665, or through the Internet at
[email protected].
SUPPLEMENTARY INFORMATION:
Title: Notice of Intention to Disclose.
OMB Number: 1545-0633.
Notice Number: Notices 437, 437-A, 438, and 466.
Abstract: Section 6110(f) of the Internal Revenue Code requires
that a notice of intention to disclose be sent to all persons to which
a written determination (either a technical advice memorandum or a
private letter ruling) is issued. That section also requires that such
persons receive a notice if related background file documents are
requested. Notice 437 is issued to recipients of letter rulings;
Notices 437-A to recipients of Chief Counsel Advice; Notice 438 to
recipients of technical advice memorandums; and Notice 466 to
recipients if a request for the related background file document is
received. The notices also inform the recipients of their right to
request further deletions to the public inspection version of written
determinations or related background file documents.
Current Actions: There are no changes being made to the notice at
this time.
Type of Review: Extension of a currently approved collection.
Affected Public: Individuals or households, business or other for-
profit organizations, not-for-profit institutions, farms, and State,
local, or tribal governments.
Estimated Number of Respondents: 5,250.
Estimated Time Per Respondent: 30 minutes.
Estimated Total Annual Burden Hours: 2,625.
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.
[[Page 63545]]
Approved: October 8, 2010.
Allan Hopkins,
Tax Analyst.
[FR Doc. 2010-25948 Filed 10-14-10; 8:45 am]
BILLING CODE 4830-01-P