20884 Federal Register / Vol. 77, No. 67 / Friday, April 6, 2012 / Notices 

DEPARTMENT OF THE TREASURY 

Internal Revenue Service 

Proposed Collection; Comment 

Request for Revenue Procedure 

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)). The IRS is soliciting 

comments concerning information 

collection requirements related to 

guidance for qualification as an 

acceptance agent, and execution of an 

agreement between an acceptance agent 

and the Internal Revenue Service 

relating to the issuance of certain 

taxpayer identifying numbers. 

DATES: Written comments should be 

received on or before June 5, 2012 to be 

assured of consideration. 

ADDRESSES: Direct all written comments 

to Yvette B. Lawrence, 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(s) and instructions 

should be directed to Joel Goldberger, 

Internal Revenue Service, Room 6129, 

1111 Constitution Avenue NW., 

Washington, DC 20224, (202) 927–9368 

or through the Internet at 

Joel.P.Goldberger@irs.gov. 

SUPPLEMENTARY INFORMATION: 

Title: Guidance for qualification as an 

acceptance agent, and execution of an 

agreement between an acceptance agent 

and the Internal Revenue Service 

relating to the issuance of certain 

taxpayer identifying numbers. 

OMB Number: 1545–1499. 

Revenue Procedure Number: Revenue 

Procedures 2006–10. 

Abstract: Revenue Procedure 2006–10 

describes application procedures for 

becoming an acceptance agent and the 

requisite agreement that an agent must 

execute with the Internal Revenue 

Service. 

Current Actions: There are no changes 

being made to the revenue procedure at 

this time. 

Type of Review: Extension of a 

currently approved collection. 

Affected Public: Individuals, business 

or other for-profit organizations, not-forprofit institutions, Federal Government, 

and state, local or tribal governments. 

Estimated Number of Respondents: 

8,000. 

Estimated Time per Respondent: 3 

hrs., 12 minutes. 

Estimated Total Annual Burden 

Hours: 24,960. 

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 27, 2012. 

Yvette B. Lawrence, 

IRS Reports Clearance Officer. 

[FR Doc. 2012–8257 Filed 4–5–12; 8:45 am] 

BILLING CODE 4830–01–P 

DEPARTMENT OF THE TREASURY 

Internal Revenue Service 

Proposed Collection; Comment 

Request for Regulation 

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)). The IRS is soliciting 

comments concerning collection 

requirements related to application of 

section 338 to insurance companies. 

DATES: Written comments should be 

received on or before June 5, 2012 to be 

assured of consideration. 

ADDRESSES: Direct all written comments 

to Yvette B. Lawrence, 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: Application of section 338 to 

Insurance Companies. 

OMB Number: 1545–1990. 

Form Number: T.D. 9377. 

Abstract: Final regulations and 

removal of temporary regulations. 

This document contains final 

regulations under section 197 of the 

Internal Revenue Code (Code) that apply 

to a section 197 intangible resulting 

from an assumption reinsurance 

transaction, and under section 338 that 

apply to reserve increases after a 

deemed asset sale. The final regulations 

also provide guidance with respect to 

existing section 846(e) elections to use 

historical loss payment patterns. The 

final regulations apply to insurance 

companies. 

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: 

12. 

Estimated Time per Respondent: 1 

hour. 

Estimated Total Annual Burden 

Hours: 12. 

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 

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