Federal Register / Vol. 76, No. 38 / Friday, February 25, 2011 / Notices 10667 

OMB Number: 1545–1821. 

Type of Review: Extension of a 

currently approved collection. 

Title: REG–148867–03 (Final) 

Disclosure of Returns and Return 

Information in Connection with Written 

Contracts or Agreements for the 

Acquisition of Property and Services for 

Tax Administration. 

Abstract: The regulations clarify that 

redisclosures of returns and return 

information by contractors to agents or 

subcontractors are permissible, and that 

the penalty provisions, written 

notification requirements, and safeguard 

requirements are applicable to these 

agents and subcontractors. Section 

301.6103 (n)–1(d) of the proposed 

regulations require that contractors, 

agents, and subcontractors who receive 

returns or return information under the 

proposed regulations must provide 

written notice to their officers and 

employees of the purposes for which 

returns or return information may be 

used and of the potential civil and 

criminal penalties for unauthorized 

inspections or disclosures, including 

informing them of the imposition of 

punitive damages in the case of a willful 

inspection or disclosure or an 

inspection or disclosure which is the 

result of gross negligence. Section 

301.6103(n)–1(e)(3) of the proposed 

regulations require that before the 

execution of a contract or agreement for 

the acquisition of property or services 

under which returns or return 

information will be disclosed, the 

contract or agreement must be made 

available to the IRS. 

Respondents: Private sector: 

Businesses or other for-profits. 

Estimated Total Burden Hours: 250 

hours. 

OMB Number: 1545–2082. 

Type of Review: Extension of a 

currently approved collection. 

Title: Excise Tax Declaration for an 

IRS e-file Return. 

Form: 8453–EX 

Abstract: The Form 8453–EX, Excise 

Tax Declaration for an IRS e-file Return, 

will be used in the Modernized e-File 

program. This form is necessary to 

enable the electronic filing of Forms 

720, 2290, and 8849. The authority to efile Form 2290 is Internal Revenue Code 

section 4481(e), as added by section 

867(c) of Public Law 108–357. 

Respondents: Private sector: 

Businesses or other for-profits. 

Estimated Total Burden Hours: 42,600 

hours. 

OMB Number: 1545–1642. 

Type of Review: Extension of a 

currently approved collection. 

Title: REG–104072–97 (Final) 

Recharacterizing Financing 

Arrangements Involving Fast-Pay Stock. 

Abstract: Section 1.7701(I)–3 

recharacterizes fast-pay arrangements. 

Certain participants in such 

arrangements must file a statement that 

includes the name of the corporation 

that issued the fast-pay stock, and (to 

the extent the filing taxpayer knows or 

has reason to know) the terms of the 

fast-pay stock, the date on which it was 

issued, and the names and taxpayer 

identification numbers of any 

shareholders of any class of stock that 

is not traded on an established 

securities market. 

Respondents: Private sector: 

Businesses or other for-profits. 

Estimated Total Burden Hours: 50 

hours. 

Bureau Clearance Officer: Yvette 

Lawrence, Internal Revenue Service, 

1111 Constitution Avenue, NW., 

Washington, DC 20224; (202) 927–4374 

OMB Reviewer: Shagufta Ahmed, 

Office of Management and Budget, New 

Executive Office Building, Room 10235, 

Washington, DC 20503; (202) 395–7873 

Celina Elphage, 

Treasury PRA Clearance Officer. 

[FR Doc. 2011–4243 Filed 2–24–11; 8:45 am] 

BILLING CODE 4830–01–P 

DEPARTMENT OF THE TREASURY 

Submission for OMB Review; 

Comment Request 

February 18, 2010. 

The Department of the Treasury will 

submit the following public information 

collection requirement to OMB for 

review and clearance under the 

Paperwork Reduction Act of 1995, 

Public Law 104–13 on or after the date 

of publication of this notice. A copy of 

the submission may be obtained by 

calling the Treasury Bureau Clearance 

Officer listed. Comments regarding this 

information collection should be 

addressed to the OMB reviewer listed 

and to the Treasury PRA Clearance 

Officer, Department of the Treasury, 

1750 Pennsylvania Avenue, NW., Suite 

11010, Washington, DC 20220. 

DATES: Written comments should be 

received on or before March 28, 2011 to 

be assured of consideration. 

Internal Revenue Service (IRS) 

OMB Number: 1545–1205. 

Type of Review: Revision to a 

currently approved collection. 

Title: Form 8826—Disabled Access 

Credit. 

Form: 8826. 

Abstract: Code section 44 allows 

eligible small businesses to claim a nonrefundable income tax credit of 50% of 

the amount of eligible access 

expenditures for any tax year that 

exceed $250 but do not exceed $10,250. 

Form 8826 figures the credit and the tax 

limit. 

Respondents: Private sector: 

Businesses or other for-profits. 

Estimated Total Burden Hours: 89,027 

hours. 

Bureau Clearance Officer: Yvette 

Lawrence, Internal Revenue Service, 

1111 Constitution Avenue, NW., 

Washington, DC 20224; (202) 927–4374. 

OMB Reviewer: Shagufta Ahmed, 

Office of Management and Budget, New 

Executive Office Building, Room 10235, 

Washington, DC 20503; (202) 395–7873. 

Celina Elphage, 

Treasury PRA Clearance Officer. 

[FR Doc. 2011–4244 Filed 2–24–11; 8:45 am] 

BILLING CODE 4830–01–P 

DEPARTMENT OF THE TREASURY 

Submission for OMB Review; 

Comment Request 

February 18, 2011. 

The Department of Treasury will 

submit the following public information 

collection requirement(s) to OMB for 

review and clearance under the 

Paperwork Reduction Act of 1995, 

Public Law 104–13 on or after the date 

of publication of this notice. Copies of 

the submission(s) may be obtained by 

calling the Treasury Bureau Clearance 

Officer listed. Comments regarding this 

information collection should be 

addressed to the OMB reviewer listed 

and to the Treasury Department 

Clearance Officer, Department of the 

Treasury, Room 11000, 1750 

Pennsylvania Avenue, NW., 

Washington, DC 20220. 

DATES: Written comments should be 

received on or before March 28, 2011 to 

be assured of consideration. 

Alcohol and Tobacco Tax and Trade 

Bureau (TTB) 

OMB Number: 1513–0110. 

Type of Review: Extension to a 

currently approved collection. 

Title: Recordkeeping for Tobacco 

Products Removed in Bond from a 

Manufacturer’s Premises for 

Experimental Purposes—27 CFR 

40.232(e). 

Abstract: The prescribed records 

apply to manufacturers who ship 

tobacco products in bond for 

experimental purposes. TTB can 

examine these records to determine that 


srobinson on DSKHWCL6B1PROD with NOTICES