Federal Register / Vol. 75, No. 97 / Thursday, May 20, 2010 / Notices 28323 

Service, Room 6129, 1111 Constitution 

Avenue, NW., Washington, DC 20224, 

or through the Internet, at 

Allan.M.Hopkins@irs.gov. 

SUPPLEMENTARY INFORMATION: 

Title: Nonbank Trustees. 

OMB Number: 1545–0806. 

Regulation Project Number: EE–12– 

78. 

Abstract: Internal Revenue Code 

section 408(a)(2) permits an institution 

other than a bank to be the trustee of an 

individual retirement account. This 

regulation imposes certain reporting and 

recordkeeping requirements to enable 

the IRS to determine whether an 

institution qualifies to be a nonbank 

trustee and to insure that accounts are 

administered according to sound 

fiduciary principles. 

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: 

23. 

Estimated Time per Respondent: 34 

minutes. 

Estimated Total Annual Burden 

Hours: 13. 

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. 2010–12054 Filed 5–19–10; 8:45 am] 

BILLING CODE 4830–01–P 

DEPARTMENT OF THE TREASURY 

Internal Revenue Service 

[REG–104691–97] 

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–104691– 

97 (TD 8910), Electronic Tip Reports 

(§§ 31.6053–1 and 31.6053–4). 

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 Internal 

Revenue Service, room 6129, 1111 

Constitution Avenue, NW., Washington, 

DC 20224, or at (202) 622–6665, or 

through the Internet at 

Allan.M.Hopkins@irs.gov. 

SUPPLEMENTARY INFORMATION: 

Title: Electronic Tip Reports. 

OMB Number: 1545–1603. 

Regulation Project Number: REG– 

104691–97. 

Abstract: The regulations provide 

rules authorizing employers to establish 

electronic systems for use by their 

tipped employees in reporting tips to 

their employer. The information will be 

used by employers to determine the 

amount of income tax and FICA tax to 

withhold from the tipped employee’s 

wages. 

Current Actions: There are no changes 

being made 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: 

300,000. 

Estimated Time per Respondent: 2 

hours. 

Estimated Total Annual Burden 

Hours: 600,000. 

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. 

Approved: April 22, 2010. 

Allan Hopkins, 

Tax Analyst. 

[FR Doc. 2010–12053 Filed 5–19–10; 8:45 am] 

BILLING CODE 4830–01–P 

DEPARTMENT OF THE TREASURY 

Internal Revenue Service 

[FI–221–83 and FI–100–83] 

Proposed Collection; Comment 

Request For Regulation Project 

AGENCY: Internal Revenue Service (IRS), 

Treasury. 


wwoods2 on DSK1DXX6B1PROD with NOTICES_PART 1
28324 Federal Register / Vol. 75, No. 97 / Thursday, May 20, 2010 / Notices 

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 

(FI–221–83) and temporary regulation 

(FI–100–83), Indian Tribal Governments 

Treated as States for Certain Purposes 

(§§ 305.7701–1 and 305.7871–1). 

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 information collection 

should be directed to Joel Goldberger, at 

(202) 972–9368, 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: Indian Tribal Governments 

Treated as States for Certain Purposes. 

OMB Number: 1545–0823. 

Regulation Project Number: FI–221– 

83 (notice of proposed rulemaking) and 

FI–100–83 (temporary regulation). 

Abstract: These regulations relate to 

the treatment of Indian tribal 

governments as States for certain 

Federal tax purposes. The regulations 

provide that if the governing body of a 

tribe, or its subdivision, is not 

designated as an Indial tribal 

government or subdivision thereof for 

purpose of sections 7701(a)(40) and 

7871 of the Internal Revenue Code, it 

may apply for a ruling to that effect from 

the Internal Revenue Service. 

Current Actions: There is no change to 

these existing regulations. 

Type of Review: Extension of a 

currently approved collection. 

Affected Public: State, local or tribal 

governments. 

Estimated Number of Respondents: 

25. 

Estimated Time per Respondent: 1 

hour. 

Estimated Total Annual Burden 

Hours: 25. 

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 5, 2010. 

Gerald Shields, 

IRS Reports Clearance Officer. 

[FR Doc. 2010–12051 Filed 5–19–10; 8:45 am] 

BILLING CODE 4830–01–P 

DEPARTMENT OF THE TREASURY 

Internal Revenue Service 

[TD 8172] 

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, TD 8172, 

Qualification of Trustee or Like 

Fiduciary in Bankruptcy (§ 301.6036–1). 

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 Joel Goldberger at Internal 

Revenue Service, room 6129, 1111 

Constitution Avenue, NW., Washington, 

DC 20224, or at (202) 927–9368, 

Joel.P.Goldberger@irs.gov. 

SUPPLEMENTARY INFORMATION: 

Title: Qualification of Trustee or Like 

Fiduciary in Bankruptcy. 

OMB Number: 1545–0773. 

Regulation Project Number: TD 8172. 

Abstract: Internal Revenue Code 

section 6036 requires that receivers, 

trustees in bankruptcy, assignees for the 

benefit of creditors, or other like 

fiduciaries, and all executors shall 

notify the district director within 10 

days of appointment. This regulation 

provides that the notice shall include 

the name and location of the Court and 

when possible, the date, time, and place 

of any hearing, meeting or other 

scheduled action. The regulation also 

eliminates the notice requirement under 

section 6036 for bankruptcy trustees, 

debtors in possession and other 

fiduciaries in a bankruptcy proceeding. 

Current Actions: There is no change to 

this existing regulation. 

Type of Review: Extension of a 

currently approved collection. 

Affected Public: Individuals or 

households. 

Estimated Number of Respondents: 

50,000. 

Estimated Time Per Respondent: 15 

minutes. 

Estimated Total Annual Burden 

Hours: 12,500. 

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. 


wwoods2 on DSK1DXX6B1PROD with NOTICES_PART 1