13450 Federal Register / Vol. 76, No. 48 / Friday, March 11, 2011 / Notices 

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: March 7, 2011. 

Yvette B. Lawrence, 

IRS Reports Clearance Officer. 

[FR Doc. 2011–5571 Filed 3–10–11; 8:45 am] 

BILLING CODE 4830–01–P 

DEPARTMENT OF THE TREASURY 

Internal Revenue Service 

[REG–105346–03] 

Proposed Collection: Comment 

Request for Regulation Project 

AGENCY: Internal Revenue Service (IRS), 

Treasury. 

ACTION: Notice and request for 

comments. 

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 

proposed regulation, REG–105346–03, 

Partnership Equity for Services. 

DATES: Written comments should be 

received on or before May 10, 2011 to 

be assured of consideration. 

ADDRESSES: Direct all written comments 

to Yvette B. Lawrence, Internal Revenue 

Service, room 6129, 1111 Constitution 

Avenue, NW., Washington, DC 20224. 

FOR FURTHER INFORMATION CONTACT: 

Requests for copies of this regulation 

should be directed to Joel Goldberger, at 

(202) 927–9368, or at Internal Revenue 

Service, room 6129, 1111 Constitution 

Avenue, NW., Washington, DC 20224, 

or through the Internet, at 

Joel.Goldberger@irs.gov. 

SUPPLEMENTARY INFORMATION: 

Title: Partnership Equity for Services. 

OMB Number: 1545–1947. 

Regulation Project Number: REG– 

105346–03. 

Abstract: The regulations provide that 

the transfer of a partnership interest in 

connection with the performance of 

services is subject to section 83 of the 

Code and provide rules for coordinating 

section 83 with partnership taxation 

principles. 

Current Actions: There is no change to 

this proposed regulation. 

Type of Review: Extension of a 

currently approved collection. 

Affected Public: Businesses or other 

for-profit organizations and individuals 

or households. 

Estimated Number of Respondents: 

150,000. 

Estimated Total Burden Hours: 

112,500. 

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: March 7, 2011. 

Yvette B. Lawrence, 

IRS Reports Clearance Officer. 

[FR Doc. 2011–5572 Filed 3–10–11; 8:45 am] 

BILLING CODE 4830–01–P 

DEPARTMENT OF THE TREASURY 

Internal Revenue Service 

[T.D. 9344, Discharge of Liens] 

Proposed Collection; Comment 

Request For Regulation Project 

AGENCY: Internal Revenue Service (IRS), 

Treasury. 

ACTION: Notice and request for 

comments. 

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, T.D. 9344, 

Discharge of Liens, (§ 301.7425–3(b)(2)). 

DATES: Written comments should be 

received on or before May 10, 2011 to 

be assured of consideration. 

ADDRESSES: Direct all written comments 

to Yvette B. Lawrence, Internal Revenue 

Service, room 6129, 1111 Constitution 

Avenue, NW., Washington, DC 20224. 

FOR FURTHER INFORMATION CONTACT: 

Requests for copies of the information 

collection should be directed to Joel 

Goldberger, at (202) 927–9368, or at 

Internal Revenue Service, room 6129, 

1111 Constitution Avenue, NW., 

Washington, DC 20224, or through the 

Internet, at Joel.P.Goldberger@irs.gov. 

SUPPLEMENTARY INFORMATION: 

Title: Discharge of Liens. 

OMB Number: 1545–0854. 

Regulation Project Number: T.D. 9344. 

Abstract: The Internal Revenue 

Service needs this information in 

processing a request to sell property 

subject to a tax lien to determine if the 

taxpayer has equity in the property. 

This information will be used to 

determine the amount, if any, to which 

the tax lien attaches. 

Current Actions: There is no change to 

this existing regulation. 


srobinson on DSKHWCL6B1PROD with NOTICES
Federal Register / Vol. 76, No. 48 / Friday, March 11, 2011 / Notices 13451 

Type of Review: Extension of a 

currently approved collection. 

Affected Public: Individuals, business 

or other for-profit organizations, and 

farms. 

Estimated Number of Respondents: 

500. 

Estimated Time Per Respondent: 24 

minutes. 

Estimated Total Annual Burden 

Hours: 200. 

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 14, 2011. 

Yvette B. Lawrence, 

IRS Reports Clearance Officer. 

[FR Doc. 2011–5567 Filed 3–10–11; 8:45 am] 

BILLING CODE 4830–01–P 


srobinson on DSKHWCL6B1PROD with NOTICES