Federal Register / Vol. 75, No. 219 / Monday, November 15, 2010 / Notices 69741 

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 regulations should be 

directed to Joel Goldberger at Internal 

Revenue Service, Room 6129, 1111 

Constitution Avenue, NW., Washington, 

DC 20224, or at (202) 927–9368, or 

through the Internet at 

Joel.P.Goldberger@irs.gov. 

SUPPLEMENTARY INFORMATION: 

Title: Treatment of Community 

Income for Certain Individuals Not 

Filing Joint Returns. 

OMB Number: 1545–1770. 

Regulation Project Number: REG– 

115054–01. (T.D. 9074). 

Abstract: The regulations provide 

rules to determine how community 

income is treated under section 66 for 

certain married individuals in 

community property states who do not 

file joint individual Federal income tax 

returns. The regulations also reflect 

changes in the law made by the IRS 

Restructuring and Reform Act of 1998. 

Current Actions: There is no change to 

this existing regulation. 

Type of Review: Extension of a 

currently approved collection. 

The burden contained in § 1.66–4 is 

reflected in the burden of Form 8857. 

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 3, 2010. 

Gerald Shields, 

IRS Supervisory Tax Analyst. 

[FR Doc. 2010–28578 Filed 11–12–10; 8:45 am] 

BILLING CODE 4830–01–P 

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. 

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 

Joel.P.Goldberger@irs.gov. 

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 


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