9022 Federal Register / Vol. 75, No. 38 / Friday, February 26, 2010 / Notices 

ADDRESSES: Comments should refer to 

docket number MARAD–2010–0013. 

Written comments may be submitted by 

hand or by mail to the Docket Clerk, 

U.S. Department of Transportation, 

Docket Operations, M–30, West 

Building Ground Floor, Room W12–140, 

1200 New Jersey Avenue, SE., 

Washington, DC 20590. You may also 

send comments electronically via the 

Internet at http://www.regulations.gov. 

All comments will become part of this 

docket and will be available for 

inspection and copying at the above 

address between 10 a.m. and 5 p.m., 

E.T., Monday through Friday, except 

federal holidays. An electronic version 

of this document and all documents 

entered into this docket is available on 

the World Wide Web at http:// 

www.regulations.gov. 

FOR FURTHER INFORMATION CONTACT: 

Joann Spittle, U.S. Department of 

Transportation, Maritime 

Administration, 1200 New Jersey 

Avenue, SE., Room W21–203, 

Washington, DC 20590. Telephone 202– 

366–5979. 

SUPPLEMENTARY INFORMATION: As 

described by the applicant the intended 

service of the vessel JUSTINE is: 

Intended Commercial Use of Vessel: 

‘‘We intend to offset annual overhead 

costs by occasionally chartering the boat 

as a crewed luxury vacation vessel.’’ 

Geographic Region: ‘‘ME, NH, MA, RI, 

CT, NJ, NY, DE, MD, VA, NC, SC, GA, 

FL, AL, MS, LA, TX’’. 

Privacy Act 

Anyone is able to search the 

electronic form of all comments 

received into any of our dockets by the 

name of the individual submitting the 

comment (or signing the comment, if 

submitted on behalf of an association, 

business, labor union, etc.). You may 

review DOT’s complete Privacy Act 

Statement in the Federal Register 

published on April 11, 2000 (Volume 

65, Number 70; Pages 19477–78). 

Dated: February 18, 2010. 

By Order of the Maritime Administrator. 

Murray Bloom, 

Acting Secretary, Maritime Administration. 

[FR Doc. 2010–3950 Filed 2–25–10; 8:45 am] 

BILLING CODE 4910–81–P 

DEPARTMENT OF THE TREASURY 

Submission for OMB Review; 

Comment Request 

February 19, 2010. 

The Department of the Treasury will 

submit the following public information 

collection requirements 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 submissions may be obtained by 

calling the Treasury Bureau Clearance 

Officer listed. Comments regarding 

these information collections 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 29, 2010 to 

be assured of consideration. 

Internal Revenue Service (IRS) 

OMB Number: 1545–0002. 

Type of Review: Extension of a 

currently approved collection. 

Title: Employee Representative’s 

Quarterly Railroad Tax Return. 

Form: CT–2. 

Description: Employee representatives 

file Form CT–2 quarterly to report 

compensation on which railroad 

retirement taxes are due. IRS uses this 

information to ensure that employee 

representatives have paid the correct 

tax. Form CT–2 also transmits the tax 

payment. 

Respondents: Individuals or 

Households. 

Estimated total burden hours: 127 

hours. 

OMB Number: 1545–0794. 

Type of Review: Extension of a 

currently approved collection. 

Title: LR–311–81, Final (TD 7925) 

Penalties for Underpayment of Deposits 

and Overstated Deposit Claims, and 

Time for Filing Information Returns of 

Owners, Officers and Directors of 

Foreign Corporations. 

Description: Section 6046 requires 

information returns with respect to 

certain foreign corporations and the 

regulations provide the date by which 

these returns must be filed. 

Respondents: Businesses or other forprofits, Not-for-profit institutions. 

Estimated total burden hours: 1 hour. 

OMB Number: 1545–0946. 

Type of Review: Extension of a 

currently approved collection. 

Title: Application for Renewal of 

Enrollment To Practice before the 

Internal Revenue Service Form: 8854; 

8554–EP. 

Description: This information relates 

to the approval of continuing 

professional education programs and 

the renewal of the enrollment status for 

those individuals admitted (enrolled) by 

the Internal Revenue Service. 

Respondents: Individuals or 

Households. 

Estimated total burden hours: 48,000 

hours. 

OMB Number: 1545–1697. 

Type of Review: Extension of a 

currently approved collection. 

Title: Revenue Procedure 2000–35 

Section 1445 Withholding Certificates. 

Description: Revenue Procedure 

2000–35 provides guidance concerning 

applications for withholding certificates 

under Code section 1445. 

Respondents: Businesses or other forprofits. 

Estimated total burden hours: 60,000 

hours. 

OMB Number: 1545–1573. 

Type of Review: Extension of a 

currently approved collection. 

Title: REG–130477–00; REG–130481– 

00 (Final), Required Distributions from 

Retirement Plans. 

Description: The regulation permits a 

taxpayer to name a trust as the 

beneficiary of the employee’s benefit 

under a retirement plan and use the life 

expectancies of the beneficiaries of the 

trust to determine the required 

minimum distribution, if certain 

conditions are satisfied. 

Respondents: Individuals or 

Households. 

Estimated total burden hours: 333 

hours. 

OMB Number: 1545–1550. 

Type of Review: Extension of a 

currently approved collection. 

Title: Notice 97–45, Highly 

Compensated Employee Definition. 

Description: This notice provides 

guidance on the definition of a highly 

compensated employee within the 

meaning of section 414(q) of the Internal 

Revenue Code as simplified by section 

1431 of the Small Business Job 

Protection Act of 1996, including an 

employer’s option to make a top-paid 

group election under section 

414(q)(1)(B)(ii). 

Respondents: Businesses or other forprofits. 

Estimated total burden hours: 65,605 

hours. 

OMB Number: 1545–1096. 

Type of Review: Extension of a 

currently approved collection. 

Title: Excise Tax Program Order Blank 

for Forms and Publications. 

Form: 9117. 

Description: Form 9117 allows 

taxpayers who must file Form 720 

returns a systemic way to order 

additional tax forms and informational 

publications. 

Respondents: Businesses or other forprofits. 

Estimated total burden hours: 500 

hours. 

OMB Number: 1545–1701. 


sroberts on DSKD5P82C1PROD with NOTICES
Federal Register / Vol. 75, No. 38 / Friday, February 26, 2010 / Notices 9023 

Type of Review: Extension of a 

currently approved collection. 

Title: Revenue Procedure 2000–37 

Reverse Like-kind Exchanges. 

Description: The revenue procedure 

provides a safe harbor for reverse likekind exchanges under which a 

transaction using a ‘‘qualified exchange 

accommodation arrangement’’ will 

qualify for non-recognition treatment 

under Sec. 1031 of the Internal Revenue 

Code. 

Respondents: Businesses or other forprofits. 

Estimated total burden hours: 3,200 

hours. 

OMB Number: 1545–1851. 

Type of Review: Extension of a 

currently approved collection. 

Title: REG–124312–02 (Final) Golden 

Parachute Payments. 

Description: These regulations deny a 

deduction for excess parachute 

payments. A parachute payment is a 

payment in the nature of compensation 

to a disqualified individual that is 

contingent on a change in ownership or 

control of a corporation. Certain 

payments, including payments from a 

small corporation, are exempt from the 

definition of parachute payment if 

certain requirements are met (such as 

shareholder approval and disclosure 

requirements). 

Respondents: Businesses or other forprofits. 

Estimated total burden hours: 12,000 

hours. 

OMB Number: 1545–2023. 

Type of Review: Extension of a 

currently approved collection. 

Title: Modernized e-File—Noncompliance with Mandate for Large 

Corporations to file electronically. 

Description: Service will contact those 

taxpayers who file paper income tax 

returns to determine if these taxpayers 

should have filed electronic returns 

under the Mandate, Treasury Regulation 

Section 301.6011–5T. 

Respondents: Businesses or other forprofits. 

Estimated total burden hours: 2,080 

hours. 

OMB Number: 1545–1711. 

Type of Review: Extension of a 

currently approved collection. 

Title: REG–116050–99 (final) Stock 

Transfer Rules: Carryover of Earnings 

and Taxes. 

Description: This document contains 

final regulations addressing the 

carryover of certain attributes, such as 

earnings and profits and foreign income 

tax accounts, when two corporations 

combine in a corporate reorganization or 

liquidation that is described in both 

section 367(b) and section 381 of the 

Internal Revenue Code. 

Respondents: Businesses or other forprofits. 

Estimated total burden hours: 1,800 

hours. 

OMB Number: 1545–1034. 

Type of Review: Extension of a 

currently approved collection. 

Title: Passive Activity Credit 

Limitations. 

Form: 8582–CR. 

Description: Under section 469, 

credits from passive activities, to the 

extent they do not exceed the tax 

attributable to net passive income, are 

not allowed. Form 8582–CR is used to 

figure the passive activity credit allowed 

and the amount of credit to be reported 

on the tax return. 

Respondents: Individuals or 

Households. 

Estimated total burden hours: 

2,370,600 hours. 

OMB Number: 1545–2027. 

Type of Review: Extension of a 

currently approved collection. 

Title: ADA Accommodations Request 

Packet. 

Description: It is necessary to collect 

this information so that ADA applicant 

may receive reasonable accommodation, 

as needed, to take the Special 

Enrollment Examination. We are 

utilizing the vendor’s survey which 

complies with the ADA and the 

Rehabilitation Act of 1978. 

Respondents: Individuals or 

Households. 

Estimated total burden hours: 500 

hours. 

Bureau Clearance Officer: R. Joseph 

Durbala, Internal Revenue Service, 1111 

Constitution Avenue, NW., Room 6129, 

Washington, DC 20224; (202) 622–3634. 

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. 2010–3948 Filed 2–25–10; 8:45 am] 

BILLING CODE 4830–01–P 

DEPARTMENT OF THE TREASURY 

Internal Revenue Service 

Proposed Collection; Comment 

Request for Form 5471 (and Related 

Schedules) 

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 Form 

5471 (and related schedules), 

Information Return of U.S. Persons With 

Respect To Certain Foreign 

Corporations. 

DATES: Written comments should be 

received on or before April 27, 2010 to 

be assured of consideration. 

ADDRESSES: Direct all written comments 

to R. Joseph Durbala, 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 Dawn Bidne at 

Internal Revenue Service, room 6129, 

1111 Constitution Avenue NW., 

Washington, DC 20224, or at (202) 622– 

3933, or through the Internet at 

Dawn.E.Bidne@irs.gov. 

SUPPLEMENTARY INFORMATION: 

Title: Information Return of U.S. 

Persons With Respect To Certain 

Foreign Corporations. 

OMB Number: 1545–0704. 

Form Number: 5471 (and related 

schedules). 

Abstract: Form 5471 and related 

schedules are used by U.S. persons that 

have an interest in a foreign corporation. 

The form is used to report income from 

the foreign corporation. The form and 

schedules are used to satisfy the 

reporting requirements of Internal 

Revenue Code sections 6035, 6038 and 

6046 and the regulations thereunder 

pertaining to the involvement of U.S. 

persons with certain foreign 

corporations. 

Current Actions: Form 5471 was 

changed to include six new lines and 

one new code reference. Schedule M 

(Form 5471) was changed to include 

thirty new lines and two new code 

references. These changes resulted in an 

increase of 234,790 burden hours for a 

total of 4,280,133 burden hours. 

Type of Review: Revision of a 

currently approved collection. 

Affected Public: Business or other forprofit organizations and Individuals or 

households. 

Estimated Number of Respondents: 

28,380. 

Estimated Time per Respondent: 155 

hours, 3 minutes. 

Estimated Total Annual Burden 

Hours: 4,280,133. 


sroberts on DSKD5P82C1PROD with NOTICES