Federal Register / Vol. 75, No. 97 / Thursday, May 20, 2010 / Notices 28329 

Affected Public: Individuals and 

business or other for-profit 

organizations. 

Estimated Number of Respondents: 

10,000. 

Estimated Time per Respondent: 1 

hour. 

Estimated Total Annual Burden 

Hours: 10,000. 

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: April 22, 2010. 

Allan Hopkins, 

Tax Analyst. 

[FR Doc. 2010–12042 Filed 5–19–10; 8:45 am] 

BILLING CODE 4830–01–P 

DEPARTMENT OF THE TREASURY 

Internal Revenue Service 

[PS–260–82] 

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, PS–260–82 (TD 

8449), Election, Revocation, 

Termination, and Tax Effect of 

Subchapter S Status (§§ 1.1362–1 

through 1.1362–7). 

DATES: Written comments should be 

received on or before July 19, 2010 to be 

assured of consideration. 

ADDRESSES: Direct all written comments 

to Gerald Shields, Internal Revenue 

Service, Room 6129, 1111 Constitution 

Avenue, NW., Washington, DC 20224. 

FOR FURTHER INFORMATION CONTACT: 

Requests for additional information or 

copies of the regulation 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: Election, Revocation, 

Termination, and Tax Effect of 

Subchapter S Status. 

OMB Number: 1545–1308. 

Regulation Project Number: PS–260– 

82. 

Abstract: Section 1362 of the Internal 

Revenue Code provides for the election, 

termination, and tax effect of subchapter 

S status. Sections 1.1362–1 through 

1.1362–7 of this regulation provides the 

specific procedures and requirements 

necessary to implement Code section 

1362, including the filing of various 

elections and statements with the 

Internal Revenue Service. 

Current Actions: There are no changes 

being made 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 farms. 

Estimated Number of Respondents: 

133. 

Estimated Time per Respondent: 2 

hours, 25 minutes. 

Estimated Total Annual Burden 

Hours: 322. 

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: April 22, 2010. 

Allan Hopkins, 

Tax Analyst. 

[FR Doc. 2010–12041 Filed 5–19–10; 8:45 am] 

BILLING CODE 4830–01–P 

DEPARTMENT OF THE TREASURY 

Internal Revenue Service 

Proposed Collection; Comment 

Request for Notice 2006–109 

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 

2006–109, Interim Guidance Regarding 

Supporting Organizations and Donor 

Advised Funds. 

DATES: Written comments should be 

received on or before July 19, 2010 to be 

assured of consideration. 


wwoods2 on DSK1DXX6B1PROD with NOTICES_PART 1
28330 Federal Register / Vol. 75, No. 97 / Thursday, May 20, 2010 / Notices 

ADDRESSES: Direct all written comments 

to Gerald Shields, Internal Revenue 

Service, Room 6129, 1111 Constitution 

Avenue, NW., Washington, DC 20224. 

FOR FURTHER INFORMATION CONTACT: 

Requests for additional information or 

copies of notice should be directed to 

Joel Goldberger at (202) 927–9368 or 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: Interim Guidance Regarding 

Supporting Organizations and Donor 

Advised Funds. 

OMB Number: 1545–2050. 

Notice Number: Notice 2006–109. 

Abstract: This notice provides interim 

guidance regarding application of new 

or revised requirements under sections 

1231 and 1241–1244 of the Pension 

Protection Act of 2006. It also provides 

interim relief from application of new 

excise taxes on private foundation 

grants to supporting organizations and 

on sponsoring organizations of donor 

advised funds. 

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: Not-for-profit 

institutions. 

Estimated Number of Respondents: 

65,000. 

Estimated Time per Respondent: 9 

hours, 25 minutes. 

Estimated Total Annual Burden 

Hours: 612,294. 

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: May 4, 2010. 

Gerald Shields, 

IRS Reports Clearance Officer. 

[FR Doc. 2010–12036 Filed 5–19–10; 8:45 am] 

BILLING CODE 4830–01–P 

DEPARTMENT OF THE TREASURY 

Internal Revenue Service 

[Announcement 2006–95 (IRB 2006–50)] 

Proposed Collection; Comment 

Request for Announcement 

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 

Announcement 151178–06, Settlement 

Initiative for Employees of Foreign 

Embassies, Foreign Consular Offices and 

International Organizations in the 

United States. 

DATES: Written comments should be 

received on or before July 19, 2010 to be 

assured of consideration. 

ADDRESSES: Direct all written comments 

to Gerald Shields, Internal Revenue 

Service, Room 6129, 1111 Constitution 

Avenue, NW., Washington, DC 20224. 

FOR FURTHER INFORMATION CONTACT: 

Requests for additional information or 

copies of the announcement should be 

directed to Joel Goldberger at Internal 

Revenue Service, Room 6129, 1111 

Constitution Avenue, NW., Washington, 

DC 20224, or at (202) 927–9368, or 

through the Internet at 

Joel.P.Goldberger@irs.gov. 

SUPPLEMENTARY INFORMATION: 

Title: Settlement Initiative for 

Employees of Foreign Embassies, 

Foreign Consular Offices and 

International Organizations in the 

United States. 

OMB Number: 1545–2045. 

Announcement Number: 2006–95, 

(IRB 2006–50). 

Abstract: The IRS has determined a 

substantial number of U.S. citizens and 

lawful permanent residents working in 

the international community have failed 

to fulfill their U.S. tax obligations. The 

IRS needs the information in order to 

apply the terms of the settlement and 

determine the amount of taxes, 

applicable statutory interest and 

penalties. The respondents are 

individuals employed by foreign 

embassies, foreign consular offices or 

international organizations in the 

United States. 

Current Actions: There are no changes 

being made to this notice. 

Type of Review: New collection. 

Affected Public: Individuals or 

households. 

Estimated Number of Respondents: 

5,500. 

Estimated Time per Respondent: 2 

hours. 

Estimated Total Annual Burden 

Hours: 11,000. 

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. 


wwoods2 on DSK1DXX6B1PROD with NOTICES_PART 1