42160 Federal Register / Vol. 74, No. 160 / Thursday, August 20, 2009 / Notices 

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 

706–D, United States Additional Estate 

Tax Return Under Code section 2057. 

DATES: Written comments should be 

received on or before October 19, 2009 

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 Allan Hopkins, 

(202) 622–6665, at Internal Revenue 

Service, Room 6129, 1111 Constitution 

Avenue, NW., Washington, DC 20224, 

or through the Internet, at 

Allan.M.Hopkins@irs.gov. 

SUPPLEMENTARY INFORMATION: 

Title: United States Additional Estate 

Tax Return Under Code section 2057. 

OMB Number: 1545–1680. 

Form Number: 706–D. 

Abstract: A qualified heir will use 

Form 706–D to report and to pay the 

additional estate tax imposed by Code 

section 2057. Section 2057 requires an 

additional tax when certain ‘‘taxable 

events’’ occur with respect to a qualified 

family-owned business interest received 

by a qualified heir. IRS will use the 

information to determine that the 

additional estate tax has been properly 

computed. 

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: Individuals or 

households. 

Estimated Number of Responses: 180. 

Estimated Time per Respondent: 2 

hours, 50 minutes. 

Estimated Total Annual Burden 

Hours: 512. 

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: August 4, 2009. 

R. Joseph Durbala, 

IRS Reports Clearance Officer. 

[FR Doc. E9–19951 Filed 8–19–09; 8:45 am] 

BILLING CODE 4830–01–P 

DEPARTMENT OF THE TREASURY 

Internal Revenue Service 

Proposed Collection; Comment 

Request for Form 5316 

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 

5316, Application for Group or Pooled 

Trust Ruling. 

DATES: Written comments should be 

received on or before October 19, 2009 

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: Application for Group or Pooled 

Trust Ruling. 

OMB Number: 1545–XXXX. 

Form Number: Form 5316. 

Abstract: Group/pooled trust sponsors 

file this form to request a determination 

letter from the IRS for a determination 

that the trust is a group trust 

arrangement as described in Rev. Rul. 

81–100, 1981–1 C.B. 326 as modified 

and clarified by Rev. Rul. 2004–67, 

2004–28 I.R.B. 28. 

Current Actions: This is a new 

collection. 

Type of Review: Approval of new 

collection. 

Affected Public: State, local, or tribal 

governments, and not-for-profit 

organizations. 

Estimated Number of Respondents: 

200. 

Estimated Average Time per 

Respondent: 19 hours. 

Estimated Total Annual Burden 

Hours: 3,800 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. 


sroberts on DSKD5P82C1PROD with NOTICES
Federal Register / Vol. 74, No. 160 / Thursday, August 20, 2009 / Notices 42161 

Approved: August 10, 2009. 

R. Joseph Durbala, 

IRS Reports Clearance Officer. 

[FR Doc. E9–19950 Filed 8–19–09; 8:45 am] 

BILLING CODE 4830–01–P 

DEPARTMENT OF THE TREASURY 

Internal Revenue Service 

Proposed Collection; Comment 

Request for Revenue Procedures 97– 

36, 97–38, 97–39, 2002–9, 2008–52, and 

2009–XX 

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 

Revenue Procedures 97–36, 97–38, 97– 

39, and 2002–9, Changes in Methods of 

Accounting. 

DATES: Written comments should be 

received on or before October 19, 2009 

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: Changes in Methods of 

Accounting. 

OMB Number: 1545–1551. Revenue 

Procedure Number: Revenue Procedures 

97–36, 97–38, 97–39, 2002–9. 2008–52, 

and 2009–XX. 

Abstract: The information collected in 

the four revenue procedures is required 

in order for the Commissioner to 

determine whether the taxpayer 

properly is requesting to change its 

method of accounting and the terms and 

conditions of the change. 

Current Actions: Revenue Procedure 

2009–XX is being added to this 

collection and modifies the collections 

currently associated with this OMB 

number. This action resulted in a 

burden increase of 1215.85 hours and 

815 new filers affected by this 

collection. 

Type of Review: Revision of a 

currently approved collection. 

Affected Public: Individuals or 

households, business or other for-profit 

organizations, not-for-profit institutions, 

and farms. 

Estimated Number of Respondents: 

14,065. 

Estimated Time per Respondent: 1 

hour, 5 minutes. 

Estimated Total Annual Burden 

Hours: 15,191.85. 

The following paragraph applies to all 

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. 

R. Joseph Durbala, 

IRS Reports Clearance Officer. 

[FR Doc. E9–19948 Filed 8–19–09; 8:45 am] 

BILLING CODE 4830–01–P 

DEPARTMENT OF THE TREASURY 

Internal Revenue Service 

Proposed Collection; Comment 

Request for Notice 2003–67 

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 Notice 

2003–67, Notice on Information 

Reporting for Payments in Lieu of 

Dividends. 

DATES: Written comments should be 

received on or before October 19, 2009 

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: Notice on Information Reporting 

for Payments in Lieu of Dividends. 

Notice Number: 1545–1858. 

Abstract: Notice 2003–67 provides 

guidance to brokers and individuals 

regarding provisions in the Jobs and 

Growth Tax Relief Reconciliation Act of 

2003. The notice provides rules for 

brokers to use in determining loanable 

shares and rules for allocating 

transferred shares for purposes of 

determining payments in lieu of 

dividend reportable to individuals. 

These rules require brokers to comply 

with certain recordkeeping 

requirements to use the favorable rules 

for determining loanable shares and for 

allocating transferred shares that may 

give rise to payments in lieu of 

dividends. 

Current Actions: There are no changes 

being made to the notice at this time. 

Type of Review: Extension of a 

currently approved collection. 


sroberts on DSKD5P82C1PROD with NOTICES