Federal Register / Vol. 74, No. 62 / Thursday, April 2, 2009 / Notices 15053 

directed to Allan Hopkins, at (202) 622– 

6665, 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: Limitations on Percentage 

Depletion in the Case of Oil and Gas 

Wells. 

OMB Number: 1545–1251. 

Regulation Project Number: PS–5–91. 

Abstract: This regulation concerns oil 

and gas property held by partnerships. 

Because the depletion allowance with 

respect to production from domestic oil 

and gas properties is computed by the 

partners and not by the partnership, 

section 1.613A–3(e)(6)(i) of the 

regulation requires each partner to 

separately keep records of the partner’s 

share of the adjusted basis in each oil 

and gas property of the partnership. 

Current Actions: There is no change to 

this existing regulation. 

Type of Review: Extension of a 

currently approved collection. 

Affected Public: Business or other forprofit organizations. 

Estimated Number of Respondents: 

1,500,000. 

Estimated Time Per Respondent: 2 

minutes. 

Estimated Total Annual Burden 

Hours: 49,950. 

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 15, 2009. 

R. Joseph Durbala, 

IRS Reports Clearance Officer. 

[FR Doc. E9–7328 Filed 4–1–09; 8:45 am] 

BILLING CODE 4830–01–P 

DEPARTMENT OF THE TREASURY 

Internal Revenue Service 

[REG–107644–97] 

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, REG–107644– 

97 (TD 8769), Permitted Elimination of 

Preretirement Optional Forms of Benefit 

(§ 1.411(d)–4). 

DATES: Written comments should be 

received on or before June 1, 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 this regulation should be 

directed to Allan Hopkins, (202) 622– 

6665, 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: Permitted Elimination of 

Preretirement Optional Forms of 

Benefit. 

OMB Number: 1545–1545. 

Regulation Project Number: REG– 

107644–97. 

Abstract: This regulation permits an 

amendment of a qualified plan or other 

employee pension benefit plan that 

eliminates plan provisions for benefit 

distributions before retirement age but 

after age 701⁄2. The regulation affects 

employers that maintain qualified plans 

and other employee pension benefit 

plans, plan administrators of these plans 

and participants in these plans. 

Current Actions: There is no change to 

this existing regulation. 

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: 

135,000. 

Estimated Average Time per 

Respondent: 22 min. 

Estimated Total Annual Burden 

Hours: 48,800. 

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 16, 2009. 

R. Joseph Durbala, 

IRS Reports Clearance Officer. 

[FR Doc. E9–7329 Filed 4–1–09; 8:45 am] 

BILLING CODE 4830–01–P 

mstockstill on PROD1PC66 with NOTICES