[Federal Register Volume 76, Number 33 (Thursday, February 17, 2011)]
[Notices]
[Pages 9406-9407]
From the Federal Register Online via the Government Publishing Office [www.gpo.gov]
[FR Doc No: 2011-3547]
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DEPARTMENT OF THE TREASURY
Internal Revenue Service
[REG-100194-10]
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
the existing proposed regulations, REG-100194-10, Specified Tax Return
Preparers Required to File Individual Income Tax Returns Using Magnetic
Media--Taxpayer Choice Statements.
DATES: Written comments should be received on or before April 18, 2011
to be assured of consideration.
ADDRESSES: Direct all written comments to Yvette Lawrence, 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 Ralph M. Terry at
Internal Revenue Service, Room 6129, 1111 Constitution Avenue, NW.,
Washington, DC 20224, or at (202) 622-8144, or through the Internet at
[email protected].
SUPPLEMENTARY INFORMATION:
Title: Specified Tax Return Preparers Required to File Individual
Income Tax Returns Using Magnetic Media--Taxpayer Choice Statements
OMB Number: 1545-2201.
Regulation Project Number: REG-100194-10.
Abstract: This document contains proposed regulations relating to
the requirement for ``specified tax return preparers,'' generally tax
return preparers who reasonably expect to file more than 10 individual
income tax returns in a calendar year, to file individual income tax
returns using magnetic media pursuant to section 6011(e)(3) of the
Internal Revenue Code (Code). The proposed regulations reflect changes
to the law made by the Worker, Homeownership, and Business Assistance
Act of 2009. The proposed regulations affect specified tax return
preparers who prepare and file individual income tax returns, as
defined in section 6011(e)(3)(C). For calendar year 2011, the proposed
regulations define a specified tax return preparer as a tax return
preparer who reasonably expects to file (or if the preparer is a member
of a firm, the firm's members in the aggregate reasonably expect to
file) 100 or more individual income tax returns during the year, while
beginning January 1, 2012 a specified tax return preparer is a tax
return preparer who reasonably expects to file (or if the preparer is a
member of a firm, the firm's members in the aggregate reasonably expect
to file) 11 or more individual income tax returns in a calendar year.
The proposed regulations are unrelated to and are not intended to
address the requirements for
[[Page 9407]]
obtaining a preparer tax identification number (PTIN) under section
6109. See the final regulations under section 6109 published in the
Federal Register (75 FR 60309-01).
Current Actions: There is no change to this existing regulation.
Type of Review: Extension of a currently approved collection.
Affected Public: Business or other for-profit organizations.
Estimated Number of Respondents: 312.000.
Estimated Time per Respondent: 5.41 Hours.
Estimated Total Annual Burden Hours: 1,689,930.
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: February 10, 2011.
Yvette Lawrence,
IRS Reports Clearance Officer.
[FR Doc. 2011-3547 Filed 2-16-11; 8:45 am]
BILLING CODE 4830-01-P