Federal Register / Vol. 75, No. 47 / Thursday, March 11, 2010 / Notices 11635 

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, REG–107186– 

00 (TD 9114), Electronic Payee 

Statements (§§ 1.6041–2, 1.6050S–2, 

1.6050S–4, and 31.6051–1). 

DATES: Written comments should be 

received on or before May 10, 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 regulations 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: Electronic Payee Statements. 

OMB Number: 1545–1729. 

Regulation Project Number: REG– 

107186–00. 

Abstract: In general, under these 

regulations, a person required to furnish 

a statement on Form W–2 under Code 

sections 6041(d) or 6051, or Forms 

1098–T or 1098–E under Code section 

6050S, may furnish these statements 

electronically if the recipient consents 

to receive them electronically, and if the 

person furnishing the statement (1) 

makes certain disclosures to the 

recipient, (2) annually notifies the 

recipient that the statement is available 

on a Web site, and (3) provides access 

to the statement on that Web site for a 

prescribed period of time. 

Current Actions: There is no change to 

these existing regulations. 

Type of Review: Extension of a 

currently approved collection. 

Affected Public: Business or other forprofit organizations, and individual or 

households. 

Estimated Number of Responses/ 

Recordkeepers: 28,449,495. 

Estimated Average Annual Burden 

per Response/Recordkeeper: 6 minutes. 

Estimated Total Annual Reporting/ 

Recording Hours: 2,844,950. 

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 5, 2010. 

R. Joseph Durbala, 

IRS Supervisory Tax Analyst. 

[FR Doc. 2010–5190 Filed 3–10–10; 8:45 am] 

BILLING CODE 4830–01–P 

DEPARTMENT OF THE TREASURY 

Internal Revenue Service 

Proposed Collection; Comment 

Request for Form 8806 

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 

8806, Information Return for 

Acquisition of Control or Substantial 

Change in Capital Structure. 

DATES: Written comments should be 

received on or before May 10, 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 for 

Acquisition of Control or Substantial 

Change in Capital Structure. 

OMB Number: 1545–1869. 

Form Number: 8806. 

Abstract: Form 8806 is used to report 

information regarding transactions 

involving acquisition of control or 

substantial change in capital structure 

under section 6043. 

Current Actions: There are no changes 

being made to the form at this time. 

Type of Review: Extension of a 

currently approved collection. 

Affected Public: Businesses or other 

for-profit organizations. 

Estimated Number of Respondents: 

10. 

Estimated Time per Respondent: 11 

hours, 18 minutes. 

Estimated Total Annual Burden 

Hours: 113. 

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 


jlentini on DSKJ8SOYB1PROD with NOTICES
11636 Federal Register / Vol. 75, No. 47 / Thursday, March 11, 2010 / Notices 

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 5, 2010. 

R. Joseph Durbala, 

IRS Supervisory Tax Analyst. 

[FR Doc. 2010–5191 Filed 3–10–10; 8:45 am] 

BILLING CODE 4830–01–P 

DEPARTMENT OF THE TREASURY 

Internal Revenue Service 

Proposed Collection; Comment 

Request for Form 8328 

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 

8328, Carryforward Election of Unused 

Private Activity Bond Volume Cap. 

DATES: Written comments should be 

received on or before May 10, 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 

(202) 622–3933, or at Internal Revenue 

Service, room 6129, 1111 Constitution 

Avenue, NW., Washington, DC 20224, 

or through the Internet, at 

Dawn.E.Bidne@irs.gov. 

SUPPLEMENTARY INFORMATION: 

Title: Carryforward Election of 

Unused Private Activity Bond Volume 

Cap. 

OMB Number: 1545–0874. 

Form Number: Form 8328. 

Abstract: Internal Revenue Code 

section 4146(f) requires that an annual 

volume limit be placed on the amount 

of private activity bonds issued by each 

State. Code section 146(f)(3) provides 

that the unused amount of the private 

activity bonds for specific programs can 

be carried forward for 3 years depending 

on the type of project. In order to carry 

forward the unused amount of the 

private activity bond, an irrevocable 

election can be made by the issuing 

authority. Form 8328 allows the issuer 

to execute the carryforward election. 

Current Actions: There are no changes 

being made to the form at this time. 

Type of Review: Extension of a 

currently approved collection. 

Affected Public: Business or other forprofit organizations and individuals or 

households. 

Estimated Number of Respondents: 

10,000. 

Estimated Time per Respondent: 13 

hours, 13 minutes. 

Estimated Total Annual Burden 

Hours: 132,200. 

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: March 5, 2010. 

R. Joseph Durbala, 

IRS Supervisory Tax Analyst. 

[FR Doc. 2010–5192 Filed 3–10–10; 8:45 am] 

BILLING CODE 4830–01–P 

DEPARTMENT OF THE TREASURY 

Internal Revenue Service 

Proposed Collection; Comment 

Request for Form 8875 

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 

8875, Taxable REIT Subsidiary Election. 

DATES: Written comments should be 

received on or before May 10, 2010 to 

be assured of consideration. 

ADDRESSES: Direct all written comments 

to R. Joe 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 Elaine Christophe, 

(202) 622–3179, or at Internal Revenue 

Service, Room 6129, 1111 Constitution 

Avenue, NW., Washington, DC 20224, 

or through the Internet, at 

Elaine.H.Christophe@irs.gov. 

SUPPLEMENTARY INFORMATION: 

Title: Taxable REIT Subsidiary 

Election. 

OMB Number: 1545–1721. 

Form Number: 8875. 

Abstract: A corporation and a REIT 

use Form 8875 to jointly elect to have 

the corporation treated as a taxable REIT 

subsidiary as provided in section 856(l). 

Current Actions: There are no changes 

being made to the form at this time. 

Affected Public: Business or other forprofit organizations. 

Estimated Number of Respondents: 

1,000. 

Estimated Time per Respondent: 7 hr., 

40 min. 

Estimated Total Annual Burden 

Hours: 7,660. 

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 


jlentini on DSKJ8SOYB1PROD with NOTICES