[Federal Register Volume 75, Number 219 (Monday, November 15, 2010)]
[Notices]
[Page 69741]
From the Federal Register Online via the Government Publishing 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.
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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
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 [email protected].
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