11812 Federal Register / Vol. 74, No. 52 / Thursday, March 19, 2009 / Notices 

SUPPLEMENTARY INFORMATION: 

Title: Guidance for Expatriates under 

Internal Revenue Code section 877, 

2501, 2107 and 6039F. 

OMB Number: 1545–1531. 

Notice Number: Notice 97–19 and 

Notice 98–34. 

Abstract: Notice 97–19 and Notice 

98–34 provide guidance regarding the 

federal tax consequences for certain 

individuals who lose U.S. citizenship, 

cease to be taxed as U.S. lawful 

permanent residents, or are otherwise 

subject to tax under Code section 877. 

The information required by these 

notices will be used to help make a 

determination as to whether these 

taxpayers expatriated with a principal 

purpose to avoid tax. 

Current Actions: There are no changes 

being made to the notices at this time. 

Type of Review: Extension of 

currently approved collection. 

Affected Public: Individuals or 

households. 

Estimated Number of Respondents: 

12,350. 

Estimated Time Per Respondent: 32 

minutes. 

Estimated Total Annual Burden 

Hours: 6,525. 

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: February 23, 2009. 

R. Joseph Durbala, 

IRS Reports Clearance Officer. 

[FR Doc. E9–5939 Filed 3–18–09; 8:45 am] 

BILLING CODE 4830–01–P 

DEPARTMENT OF THE TREASURY 

Internal Revenue Service 

[IA–74–93] 

Proposed Collection; Comment 

Request For Regulation Project 

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 an 

existing final regulation, IA–74–93, (TD 

8623), Substantiation Requirement for 

Certain Contributions (§ 1.170A–13). 

DATES: Written comments should be 

received on or before May 18, 2009 to 

be assured of consideration. 

ADDRESSES: Direct all written comments 

to Glenn Kirkland, Internal Revenue 

Service, room 6129, 1111 Constitution 

Avenue NW., Washington, DC 20224. 

FOR FURTHER INFORMATION CONTACT: 

Requests for additional information or 

copies of this regulation should be 

directed to R. Joseph Durbala, at (202) 

622–3634, or at Internal Revenue 

Service, room 6129, 1111 Constitution 

Avenue NW., Washington, DC, 20224, 

or through the Internet, at 

RJoseph.Durbala@irs.gov. 

SUPPLEMENTARY INFORMATION: 

Title: Substantiation Requirement for 

Certain Contributions. 

OMB Number: 1545–1431. 

Regulation Project Number: IA–74–93 

(Final). 

Abstract: These regulations provide 

that, for purposes of substantiation for 

certain charitable contributions, 

consideration does not include de 

minimis goods or services. It also 

provides guidance on how taxpayers 

may satisfy the substantiation 

requirement for contributions of $250 or 

more. 

Current Actions: There is no change to 

this existing regulation. 

Type of Review: Extension of a 

currently approved collection. 

Affected Public: Individuals or 

households, business or other for-profit 

organizations, and non-profit 

institutions. 

Estimated Number of Respondents: 

16,000. 

Estimated Time per Respondent: 3 

hours, 13 minutes. 

Estimated Total Annual Burden 

Hours: 51,500. 

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: February 23, 2009. 

R. Joseph Durbala, 

IRS Reports Clearance Officer. 

[FR Doc. E9–5944 Filed 3–18–09; 8:45 am] 

BILLING CODE 4830–01–P 


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