Federal Register / Vol. 74, No. 10 / Thursday, January 15, 2009 / Notices 2651 

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: Request for Prompt Assessment 

Under Internal Revenue Code Section 

6501(d). 

OMB Number: 1545–0430. 

Form Number: 4810. 

Abstract: Fiduciaries representing a 

dissolving corporation or a decedent’s 

estate may request a prompt assessment 

of tax under Internal Revenue Code 

section 6501(d). Form 4810 is used to 

help locate the return and expedite the 

processing of the taxpayer’s request. 

Current Actions: The form has been 

redesigned, but there is no change in 

burden. 

Type of Review: Revision of a 

currently approved collection. 

Affected Public: Individuals or 

households, business or other for-profit 

organizations, farms, and the Federal 

government. 

Estimated Number of Respondents: 

4,000. 

Estimated Time per Respondent: 30 

minutes. 

Estimated Total Annual Burden 

Hours: 2,000. 

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: December 15, 2008. 

R. Joseph Durbala, 

IRS Reports Clearance Officer. 

[FR Doc. E9–754 Filed 1–14–09; 8:45 am] 

BILLING CODE 4830–01–P 

DEPARTMENT OF THE TREASURY 

Internal Revenue Service 

[REG–209040–88] 

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 notice of proposed rulemaking, 

REG–209040–88, Qualified Electing 

Fund Elections (§ 1.1295). 

DATES: Written comments should be 

received on or before March 16, 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: Qualified Electing Fund 

Elections. 

OMB Number: 1545–1514. 

Regulation Project Number: REG– 

209040–88. 

Abstract: This regulation permits 

certain shareholders to make a special 

election under Internal Revenue Code 

section 1295 with respect to certain 

preferred shares of a passive foreign 

investment company. This special 

election operates in lieu of the regular 

section 1295 election and requires less 

annual reporting. Electing preferred 

shareholders must account for dividend 

income under the special rules of the 

regulation, rather than under the general 

income inclusion rules of section 1293. 

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, not-for-profit 

organizations, and individuals. 

Estimated Number of Respondents: 

1,030. 

Estimated Time per Respondent: 

Varies. 

Estimated Total Annual Burden 

Hours: 600. 

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: December 16, 2008. 

R. Joseph Durbala, 

IRS Reports Clearance Officer. 

[FR Doc. E9–756 Filed 1–14–09; 8:45 am] 

BILLING CODE 4830–01–P 


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