Federal Register / Vol. 74, No. 187 / Tuesday, September 29, 2009 / Notices 49911 

DEPARTMENT OF THE TREASURY 

Internal Revenue Service 

Proposed Collection; Comment 

Request for the Health Coverage Tax 

Credit (HCTC) Reimbursement Request 

Form 

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 the 

Health Coverage Tax Credit (HCTC) 

Reimbursement Request Form. 

DATES: Written comments should be 

received on or before November 30, 

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: Health Coverage Tax Credit 

(HCTC) Reimbursement Request Form. 

OMB Number: 1545–2152. 

Abstract: This form will be used by 

HCTC participants to request 

reimbursement for health plan 

premiums paid prior to the 

commencement of advance payments. 

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: Individuals or 

households. 

Estimated Number of Respondents: 

3,058. 

Estimated Time per Respondent: 40 

minutes. 

Estimated Total Annual Burden 

Hours: 2,039. 

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: September 22, 2009. 

R. Joseph Durbala, 

IRS Reports Clearance Officer. 

[FR Doc. E9–23398 Filed 9–28–09; 8:45 am] 

BILLING CODE 4830–01–P 

DEPARTMENT OF THE TREASURY 

Internal Revenue Service 

Proposed Collection; Comment 

Request for Notice 97–45 

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 

97–45, Highly Compensated Employee 

Definition. 

DATES: Written comments should be 

received on or before November 30, 

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 notice should be directed 

to Evelyn J. Mack, at Internal Revenue 

Service, room 6129, 1111 Constitution 

Avenue, NW., Washington, DC 20224, 

or at (202) 622–6665, or through the 

Internet at Evelyn.J.Mack@irs.gov. 

SUPPLEMENTARY INFORMATION: 

Title: Highly Compensated Employee 

Definition. 

OMB Number: 1545–1550. 

Notice Number: Notice 97–45. 

Abstract: Notice 97–45 provides 

guidance on the definition of highly 

compensated employee(HCE) 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). The notice requires 

qualified retirement plans that contain a 

definition of HCE to be amended to 

reflect the statutory changes to section 

414(q). 

Current Actions: There are no changes 

being made to the notice at this time. 

Type of Review: Extension of a 

currently approved collection. 

Affected Public: Business or other forprofit organizations, and not-for-profit 

institutions. 

Estimated Number of Respondents: 

218,683. 

Estimated Time per Respondent: 18 

minutes. 

Estimated Total Annual Burden 

Hours: 65,605. 

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 


jlentini on DSKJ8SOYB1PROD with NOTICES
49912 Federal Register / Vol. 74, No. 187 / Tuesday, September 29, 2009 / Notices 

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: September 16, 2009. 

R. Joseph Durbala, 

IRS Reports Clearance Officer. 

[FR Doc. E9–23397 Filed 9–28–09; 8:45 am] 

BILLING CODE 4830–01–P 

DEPARTMENT OF THE TREASURY 

Internal Revenue Service 

Proposed Collection; Comment 

Request for ADA Accommodations 

Request Packet 

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 the 

ADA Accommodations Packet. 

DATES: Written comments should be 

received on or before November 30, 

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 packet should be directed 

to Allan Hopkins, at (202) 622–6665, or 

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: ADA Accommodations Request 

Packet. 

OMB Number: 1545–2027. 

Abstract: Information is collected so 

that ADA applicants may receive 

reasonable accommodation, as needed, 

to take the Special Enrollment 

Examination. 

Current Actions: There are no changes 

being made to the packet at this time. 

Type of Review: This is an extension 

of a previously approved collection. 

Affected Public: Individuals or 

households. 

Estimated Number of Respondents: 

300. 

Estimated Average Time per 

Respondent: 1 hour. 

Estimated Total Annual Burden 

Hours: 300. 

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: September 22, 2009. 

R. Joseph Durbala, 

IRS Reports Clearance Officer. 

[FR Doc. E9–23395 Filed 9–28–09; 8:45 am] 

BILLING CODE 4830–01–P 

DEPARTMENT OF THE TREASURY 

Internal Revenue Service 

Proposed Collection; Comment 

Request for Revenue Procedure 2000– 

37 (Modified by Revenue Procedure 

2004–51) 

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 Procedure 2000–37; Reverse 

Like-Kind Exchanges (modified by 

Revenue Procedure 2004–51). 

DATES: Written comments should be 

received on or before November 30, 

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 revenue procedure should be 

directed to Allan Hopkins at Internal 

Revenue Service, room 6129, 1111 

Constitution Avenue, NW., Washington, 

DC 20224, or at (202) 622–6665, or 

through the Internet at 

Allan.M.Hopkins@irs.gov. 

SUPPLEMENTARY INFORMATION: 

Title: Reverse Like-Kind Exchanges. 

OMB Number: 1545–1701. 

Revenue Procedure Number: Revenue 

Procedure 2000–37 (modified by RP 

2004–51). 

Abstract: Revenue Procedure 2000–37 

provides a safe harbor for reverse likekind exchanges in which a transaction 

using a ‘‘qualified exchange 

accommodation arrangement’’ will 

qualify for non-recognition treatment 

under section 1031 of the Internal 

Revenue Code. Revenue Procedure 

2004–51 modifies sections 1 and 4 of 

Rev. Proc. 2000–37, 2000–2 C.B. 308, to 

provide that Rev. Proc. 2000–37 does 

not apply if the taxpayer owns the 

property intended to qualify as 

replacement property before initiating a 

qualified exchange accommodation 

arrangement (QEAA). 


jlentini on DSKJ8SOYB1PROD with NOTICES