29814 Federal Register / Vol. 75, No. 102 / Thursday, May 27, 2010 / Notices 

requirements of part 541. The agency 

finds that Volkswagen has provided 

adequate reasons for its belief that the 

antitheft device for the Volkswagen new 

vehicle line is likely to be as effective 

in reducing and deterring motor vehicle 

theft as compliance with the partsmarking requirements of the Theft 

Prevention Standard (49 CFR part 541). 

This conclusion is based on the 

information Volkswagen provided about 

its device. 

For the foregoing reasons, the agency 

hereby grants in full Volkswagen’s 

petition for exemption for the 

Volkswagen new vehicle line from the 

parts-marking requirements of 49 CFR 

part 541, beginning with the 2012 model 

year vehicles. The agency notes that 49 

CFR part 541, Appendix A–1, identifies 

those lines that are exempted from the 

Theft Prevention Standard for a given 

model year. 49 CFR part 543.7(f) 

contains publication requirements 

incident to the disposition of all part 

543 petitions. Advanced listing, 

including the release of future product 

nameplates, the beginning model year 

for which the petition is granted and a 

general description of the antitheft 

device is necessary in order to notify 

law enforcement agencies of new 

vehicle lines exempted from the partsmarking requirements of the Theft 

Prevention Standard. 

If Volkswagen decides not to use the 

exemption for this line, it must formally 

notify the agency. If such a decision is 

made, the line must be fully marked 

according to the requirements under 49 

CFR 541.5 and 541.6 (marking of major 

component parts and replacement 

parts). 

NHTSA notes that if Volkswagen 

wishes in the future to modify the 

device on which this exemption is 

based, the company may have to submit 

a petition to modify the exemption. 

§ 543.7(d) states that a part 543 

exemption applies only to vehicles that 

belong to a line exempted under this 

part and equipped with the anti-theft 

device on which the line’s exemption is 

based. Further, § 543.9(c)(2) provides for 

the submission of petitions ‘‘to modify 

an exemption to permit the use of an 

antitheft device similar to but differing 

from the one specified in that 

exemption.’’ 

The agency wishes to minimize the 

administrative burden that § 543.9(c)(2) 

could place on exempted vehicle 

manufacturers and itself. The agency 

did not intend in drafting part 543 to 

require the submission of a modification 

petition for every change to the 

components or design of an antitheft 

device. The significance of many such 

changes could be de minimis. Therefore, 

NHTSA suggests that if the 

manufacturer contemplates making any 

changes, the effects of which might be 

characterized as de minimis, it should 

consult the agency before preparing and 

submitting a petition to modify. 

Authority: 49 U.S.C. 33106; delegation of 

authority at 49 CFR 1.50. 

Issued on: May 24, 2010. 

Stephen R. Kratzke, 

Associate Administrator for Rulemaking. 

[FR Doc. 2010–12809 Filed 5–26–10; 8:45 am] 

BILLING CODE 4910–59–P 

DEPARTMENT OF THE TREASURY 

Submission for OMB Review; 

Comment Request 

May 19, 2010. 

The Department of the Treasury will 

submit the following public information 

collection requirements to OMB for 

review and clearance under the 

Paperwork Reduction Act of 1995, 

Public Law 104–13 on or after the date 

of publication of this notice. A copy of 

the submissions may be obtained by 

calling the Treasury Bureau Clearance 

Officer listed. Comments regarding 

these information collections should be 

addressed to the OMB reviewer listed 

and to the Treasury PRA Clearance 

Officer, Department of the Treasury, 

1750 Pennsylvania Avenue, NW., Suite 

11010, Washington, DC 20220. 

DATES: Written comments should be 

received on or before June 28, 2010 to 

be assured of consideration. 

Internal Revenue Service (IRS) 

OMB Number: 1545–0742. 

Type of Review: Extension without 

change of a currently approved 

collection. 

Title: EE–111–80 (TD 8019—Final) 

Public Inspection of Exempt 

Organization Return. 

Abstract: Section 6104(b) authorizes 

the Service to make available to the 

public the returns required to be filed by 

exempt organizations. The information 

requested in Treasury Reg. section 

301.6104(b)–1(b)(4) is necessary in order 

for the Service not to disclose 

confidential business information 

furnished by businesses which 

contribute to exempt black lung trusts. 

Respondents: Private Sector: 

Businesses or other for-profits. 

Estimated Total Burden Hours: 22 

hours. 

OMB Number: 1545–0768. 

Type of Review: Extension without 

change of a currently approved 

collection. 

Title: EE–178–78 Final (TD 7898) 

Employers Qualified Educational 

Assistance Programs. 

Abstract: Respondents include 

employers who maintain education 

assistance programs for their employees. 

Information verifies that programs are 

qualified and that employees may 

exclude educational assistance from 

their gross incomes. 

Respondents: Private Sector: 

Businesses or other for-profits. 

Estimated Total Burden Hours: 615 

hours. 

OMB Number: 1545–1093. 

Type of Review: Extension without 

change of a currently approved 

collection. 

Title: IA–56–87 and IA–53–87 Final 

Minimum Tax-Tax Benefit Rule. 

Abstract: Section 58(h) of the 1954 

Internal Revenue Code provides that the 

Secretary shall provide for adjusting tax 

preference items where such items 

provided no tax benefit for any taxable 

year. This regulation provides guidance 

for situations where tax preference 

items provided no tax benefit because of 

available credits and describes how to 

claim a credit or refund of minimum tax 

paid on such preferences. 

Respondents: Private Sector: 

Businesses or other for-profits. 

Estimated Total Burden Hours: 40 

hours. 

OMB Number: 1545–1271. 

Type of Review: Extension without 

change of a currently approved 

collection. 

Title: REG–209035–86 (Final) Stock 

Transfer Rules; REG–208165–91 (Final) 

Certain Transfers of Stock or Securities 

by U.S. Persons to Foreign Corporations 

and Related Reporting Requirements. 

Abstract: A U.S. person must 

generally file a gain recognition 

agreement with the IRS in order to defer 

gain on a section 367(a) transfer of stock 

to a foreign corporation, and must file 

a notice with the Service if it realizes 

any income in a section 367(b) 

exchange. These requirements ensure 

compliance with the respective Code 

sections. 

Respondents: Private Sector: 

Businesses or other for-profits. 

Estimated Total Burden Hours: 2,390 

hours. 

OMB Number: 1545–1449. 

Type of Review: Extension without 

change of a currently approved 

collection. 

Title: IA–57–94 (Final) Cash 

Reporting by Court Clerks. 

Abstract: Section 60501(g) imposes a 

reporting requirement on criminal court 

clerks that receive more than $10,000 in 

cash as bail. The IRS will use the 

information to identify individuals with 


wwoods2 on DSK1DXX6B1PROD with NOTICES
Federal Register / Vol. 75, No. 102 / Thursday, May 27, 2010 / Notices 29815 

large cash incomes. Clerks must also 

furnish the information to the United 

States Attorney for the jurisdiction in 

which the individual charged with the 

crime resides and to each person 

posting the bond whose name appears 

on Form 8300. 

Respondents: Federal Government. 

Estimated Total Burden Hours: 125 

hours. 

OMB Number: 1545–1458. 

Type of Review: Extension without 

change of a currently approved 

collection. 

Title: REG–209835–86 (formerly 

INTL–933–86) (Final) Computation of 

Foreign Taxes Deemed Paid Under 

Section 902 Pursuant to a Pooling 

Mechanism for Undistributed Earnings 

and Foreign Taxes. 

Abstract: These regulations provide 

rules for computing foreign taxes 

deemed paid under section 902. The 

regulations affect foreign corporations 

and their U.S. corporate shareholders. 

Respondents: Private Sector: 

Businesses or other for-profits. 

Estimated Total Burden Hours: 1 

hour. 

OMB Number: 1545–1507. 

Type of Review: Extension without 

change of a currently approved 

collection. 

Title: INTL–656–87 (Final) Treatment 

of Shareholders of Certain Passive 

Investment Companies. 

Abstract: The reporting requirements 

affect U.S. persons that are direct and 

indirect shareholders of passive foreign 

investment companies (PFICs). The IRS 

uses Form 8621 to identify PFICs, U.S. 

persons that are shareholders and 

transactions subject to PFIC taxation 

and to verify income inclusions, excess 

distributions and deferred tax amounts. 

Respondents: Private Sector: 

Businesses or other for-profits. 

Estimated Total Burden Hours: 

100,000 hours. 

OMB Number: 1545–1555. 

Type of Review: Extension without 

change of a currently approved 

collection. 

Title: REG–115795–97 (Final) General 

Rules for Making and Maintaining 

Qualified Electing Fund Elections. 

Abstract: The regulations provide 

rules for making section 1295 elections 

and satisfying annual reporting 

requirements for such elections, 

revoking section 1295 elections, and 

making retroactive section 1295 

elections. 

Respondents: Private Sector: 

Businesses or other for-profits. 

Estimated Total Burden Hours: 623 

hours. 

OMB Number: 1545–1565. 

Type of Review: Extension without 

change of a currently approved 

collection. 

Title: Notice 97–64 Temporary 

Regulations To Be Issued Under Section 

1(h) of the Internal Revenue Code 

(Applying Section 1(h) to Capital Gain 

Dividends of RICs and REITs). 

Abstract: Notice 97–64 provides 

notice of forthcoming temporary 

regulations that will permit Regulated 

Investment Companies (RICs) and Real 

Estate Investment Trusts (REIT) to 

distribute multiple classes of capital 

gain dividends. 

Respondents: Private Sector: 

Businesses or other for-profits. 

Estimated Total Burden Hours: 1 

hour. 

OMB Number: 1545–1590. 

Type of Review: Extension without 

change of a currently approved 

collection. 

Title: REG–251698–96 (Final) 

Subchapter S Subsidiaries. 

Abstract: The IRS will use the 

information provided by taxpayers to 

determine whether a corporation should 

be treated as an S corporation, a C 

Corporation, or an entity that is 

disregarded for federal tax purposes. 

The collection of information covered in 

the regulation is necessary for a 

taxpayer to obtain, retain, or terminate 

S corporation treatment. 

Respondents: Private Sector: 

Businesses or other for-profits. 

Estimated Total Burden Hours: 10,110 

hours. 

OMB Number: 1545–1691. 

Type of Review: Extension without 

change of a currently approved 

collection. 

Title: REG–120882–97 (Final) 

Continuity of Interest. 

Abstract: Taxpayers who entered into 

a binding agreement on or after January 

28, 1998 (the effective date of Sec. 

1.368–1T), and before the effective date 

of the final regulations under Sec. 

1.368–1(e) may request a private letter 

ruling permitting them to apply Sec. 

1.368–1(e) to their transaction. A private 

letter ruling will not be issued unless 

the taxpayer establishes to the 

satisfaction of the IRS that there is not 

a significant risk of different parties to 

the transaction taking inconsistent 

positions, for U.S, tax purposes with 

respect to the applicability of Sec. 

1.368–1(e) to the transaction. 

Respondents: Private Sector: 

Businesses or other for-profits. 

Estimated Total Burden Hours: 1,500 

hours. 

OMB Number: 1545–1726. 

Type of Review: Extension without 

change of a currently approved 

collection. 

Title: TD 9011—Regulations 

Governing Practice Before the Internal 

Revenue Service. 

Abstract: These regulations affect 

individuals who are eligible to practice 

before the Internal Revenue Service. 

These regulations also authorize the 

Director of Practice to act upon 

applications for enrollment to practice 

before the Internal Revenue Service. The 

Director of Practice will use certain 

information to ensure that: (1) Enrolled 

agents properly complete continuing 

education requirements to obtain 

renewal; (2) practitioners properly 

obtain consent of taxpayers before 

representing conflicting interests; (3) 

practitioners do not use e-commerce to 

make misleading solicitations. 

Respondents: Private Sector: 

Businesses or other for-profits. 

Estimated Total Burden Hours: 50,000 

hours. 

OMB Number: 1545–1876. 

Type of Review: Extension without 

change of a currently approved 

collection. 

Title: REG–166012–02 (NPRM) 

Notional Contracts; Contingent Nonperiodic Payments. 

Abstract: The collection of 

information in the proposed regulations 

is in Sec. 1.446–3(g)(6)(vii) of the 

Income Tax Regulations, requiring 

Taxpayers to maintain in their books 

and records a description of the method 

used to determine the projected amount 

of a contingent payment, the projected 

payment schedules, and the adjustments 

taken into account under the proposed 

regulations. The information is required 

by the IRS to verify compliance with 

section 446 of the Internal Revenue 

Code and the method of accounting 

described in Sec. 1.446–3(g)(6). 

Respondents: Private Sector: 

Businesses or other for-profits. 

Estimated Total Burden Hours: 25,500 

hours. 

OMB Number: 1545–1738. 

Type of Review: Extension without 

change of a currently approved 

collection. 

Title: Revenue Procedure 2001–29, 

Leveraged Leases. 

Abstract: Revenue Procedure 2001–29 

sets forth the information and 

representations required to be furnished 

by taxpayers in requests for an advance 

ruling that a leveraged lease transaction 

is, in fact, a valid lease for federal 

income tax purposes. 

Respondents: Private Sector: 

Businesses or other for-profits. 

Estimated Total Burden Hours: 800 

hours. 

OMB Number: 1545–2033. 

Type of Review: Extension without 

change of a currently approved 

collection. 


wwoods2 on DSK1DXX6B1PROD with NOTICES
29816 Federal Register / Vol. 75, No. 102 / Thursday, May 27, 2010 / Notices 

Title: Notice 2006–83, Chapter 11 

Bankruptcy Cases. 

Abstract: The IRS needs bankruptcy 

estates and individual chapter 11 

debtors to allocate post-petition income 

and tax withholding between the estate 

and the debtor. The IRS will use the 

information in administering the 

internal revenue laws. Respondents will 

be individual debtors and their 

bankruptcy estates for chapter 11 cases 

filed after October 16, 2005. 

Respondents: Individuals or 

households. 

Estimated Total Burden Hours: 1,500 

hours. 

OMB Number: 1545–1856. 

Type of Review: Extension without 

change of a currently approved 

collection. 

Title: Consent to Disclosure of Return 

Information. 

Form: 13362. 

Abstract: The Consent Form is 

provided to external applicant that will 

allow the Service the ability to conduct 

tax checks to determine if an applicant 

is suitable for employment once they are 

determined qualified and within reach 

to receive an employment offer. 

Respondents: Federal Government. 

Estimated Total Burden Hours: 7,664 

hours. 

OMB Number: 1545–0949. 

Type of Review: Extension without 

change of a currently approved 

collection. 

Title: Application for Special 

Enrollment Examination. 

Form: 2587. 

Abstract: This information relates to 

the determination of the eligibility of 

individuals seeking enrollment status to 

practice before the Internal Revenue 

Service. 

Respondents: Individuals or 

households. 

Estimated Total Burden Hours: 11,000 

hours. 

OMB Number: 1545–1379. 

Type of Review: Extension without 

change of a currently approved 

collection. 

Title: Excise Taxes on Excess 

Inclusions of REMIC Residual Interests. 

Form: 8831. 

Abstract: Form 8831 is used by a real 

estate mortgage investment conduit 

(REMIC) to figure its excise tax liability 

under Code sections 860E(e)(1), 

860E(e)(6), and 860E(e)(7). IRS uses the 

information to determine the correct tax 

liability of the REMIC. 

Respondents: Private Sector: 

Businesses or other for-profits. 

Estimated Total Burden Hours: 237 

hours. 

OMB Number: 1545–1823. 

Type of Review: Extension without 

change of a currently approved 

collection. 

Title: e-Services Registration TIN 

Matching—Application and Screens for 

TIN Matching Interactive/e-Services 

Products. 

Form: 13350. 

Abstract: E-services is a system which 

will permit the Internal Revenue 

Services to electronically communicate 

with third party users to support 

electronic filing and resolve tax 

administration issues for practitioners, 

payers, states, and Department of 

Education Contractors Registration is 

required to authenticate users that plan 

to access e-services products. This 

system is a necessary outgrowth of 

advanced information and 

communication technologies. TIN 

Matching is one of the products 

available through e-Services offered via 

the Internet and accessible through the 

irs.gov Web site. 

Respondents: Private Sector: 

Businesses or other for-profits. 

Estimated Total Burden Hours: 

3,670,000 hours. 

OMB Number: 1545–1863. 

Type of Review: Extension without 

change of a currently approved 

collection. 

Title: IRS e-file Signature 

Authorization for Form 1120S. 

Form: 8879–S. 

Abstract: Form 8879–S authorizes an 

officer of a corporation and an 

electronic return originator (ERO) to use 

a personal identification number (PIN) 

to electronically sign a corporation’s 

electronic income tax return and, if 

applicable, Electronic Funds 

Withdrawal Consent. 

Respondents: Private Sector: 

Businesses or other for-profits. 

Estimated Total Burden Hours: 74,181 

hours. 

OMB Number: 1545–1865. 

Type of Review: Extension without 

change of a currently approved 

collection. 

Title: Notice 2003–75, Registered 

Retirement Savings Plans (RRSP) and 

Registered Income Funds (RRIF) 

Information Reporting. 

Abstract: This notice announces an 

alternative, simplified reporting regime 

for the owners of certain Canadian 

Individual retirement plans that have 

been subject to reporting on Forms 3520 

and 3520–A, and it describes the 

interim reporting rules that taxpayers 

must follow until a new form is 

available. 

Respondents: Individuals or 

households. 

Estimated Total Burden Hours: 

1,500,000 hours. 

OMB Number: 1545–1864. 

Type of Review: Extension without 

change of a currently approved 

collection. 

Title: Form 8879–C, IRS e-file 

Signature Authorization for Form 1120; 

Form 8879–I, IRS e-file Signature 

Authorization for Form 1120–F. 

Form: 8879–C, 8879–I. 

Abstract: Form 8879–C authorizes an 

officer of a corporation and an 

electronic return originator (ERO) to use 

a personal identification number (PIN) 

to electronically sign a corporation’s 

electronic income tax return and, if 

applicable, Electronic Funds 

Withdrawal Consent. Form 8879–I 

authorizes a corporate officer and an 

electronic return originator (ERO) to use 

a personal identification number (PIN) 

to electronically sign a corporation’s 

electronic income tax return. 

Respondents: Private Sector: 

Businesses or other for-profits. 

Estimated Total Burden Hours: 95,986 

hours. 

OMB Number: 1545–1867. 

Type of Review: Extension without 

change of a currently approved 

collection. 

Title: S Corporation Declaration and 

Signature for Electronic Filing. 

Form: 8453–S. 

Abstract: Form 8453–S is used to 

authenticate and authorize transmittal 

of an electronic Form 1120S. 

Respondents: Private Sector: 

Businesses or other for-profits. 

Estimated Total Burden Hours: 10,530 

hours. 

OMB Number: 1545–1868. 

Type of Review: Extension without 

change of a currently approved 

collection. 

Title: REG–116664–01 (TD 9300-final) 

Guidance to Facilitate Business 

Electronic Filing. 

Abstract: These regulations remove 

certain impediments to the electronic 

filing of business tax returns and other 

forms. The regulations reduce the 

number of instances in which taxpayers 

must attach supporting documents to 

their tax returns. The regulations also 

expand slightly the required content of 

a statement certain taxpayers must 

submit with their returns to justify 

deductions for charitable contributions. 

Respondents: Private Sector: 

Businesses or other for-profits. 

Estimated Total Burden Hours: 

250,000 hours. 

OMB Number: 1545–1871. 

Type of Review: Extension without 

change of a currently approved 

collection. 

Title: REG–122379–02 (TD 9165-final) 

Regulations Governing Practice Before 

the Internal Revenue Service. 


wwoods2 on DSK1DXX6B1PROD with NOTICES
Federal Register / Vol. 75, No. 102 / Thursday, May 27, 2010 / Notices 29817 

Abstract: These disclosures will 

ensure that taxpayers are provided with 

adequate information regarding the 

limits of tax shelter advice that they 

receive, and also ensure that 

practitioners properly advise taxpayers 

of relevant information with respect to 

tax shelter opinions. 

Respondents: Private Sector: 

Businesses or other for-profits. 

Estimated Total Burden Hours: 13,333 

hours. 

OMB Number: 1545–2030. 

Type of Review: Extension without 

change of a currently approved 

collection. 

Title: REG–120509–06 (TD 9465- 

Final), Determination of Interest 

Expense Deduction of Foreign 

Corporations. 

Abstract: This document contains 

final regulations under section 882(c) of 

the Internal Revenue Code concerning 

the determination of the interest 

expense deduction of foreign 

corporations engaged in a trade or 

business within the United States. 

These final regulations conform the 

interest expense rules to recent U.S. 

Income Tax Treaty agreements and 

adopt other changes to improve 

compliance. 

Respondents: Private Sector: 

Businesses or other for-profits. 

Estimated Total Burden Hours: 35 

hours. 

OMB Number: 1545–2032. 

Type of Review: Extension without 

change of a currently approved 

collection. 

Title: Income Verification Express 

Service Application and Employee 

Delegation Form. 

Form: 13803. 

Abstract: Form 13803, Income 

Verification Express Service 

Application and Employee Delegation 

Form, is used to submit the required 

information necessary to complete the eservices enrollment process for IVES 

users and to identify delegates receiving 

transcripts on behalf of the principle 

account user. 

Respondents: Private Sector: 

Businesses or other for-profits. 

Estimated Total Burden Hours: 100 

hours. 

OMB Number: 1545–2075. 

Type of Review: Extension without 

change of a currently approved 

collection. 

Title: Form 13614–NR, Nonresident 

Alien Intake and Interview Sheet. 

Form: 13614–NR. 

Abstract: The completed form is used 

by screeners, preparers, or others 

involved in the return preparation 

process to more accurately complete tax 

returns of International Students and 

Scholars. These persons need assistance 

having their returns prepared so they 

can fully comply with the law. 

Respondents: Individuals or 

households. 

Estimated Total Burden Hours: 

141,260 hours. 

OMB Number: 1545–2077. 

Type of Review: Extension without 

change of a currently approved 

collection. 

Title: EFTPS Individual Enrollment 

with Third Party Authorization Form. 

Form: 9783T. 

Abstract: The information derived 

from the Form 9783T will allow 

individual taxpayers to authorize a 

Third Party to pay their federal taxes on 

their behalf using the Electronic Federal 

Tax Payment System (EFTPS). 

Respondents: Private Sector: 

Businesses or other for-profits. 

Estimated Total Burden Hours: 167 

hours. 

OMB Number: 1545–1866. 

Type of Review: Extension without 

change of a currently approved 

collection. 

Title: U.S. Corporation Income Tax 

Declaration for an IRS e-file Return. 

Form: 8453–C, 8453–I. 

Abstract: Form 8453–C is used to 

enable the electronic filing of Form 

1120. Form 8453–I is used to enable the 

electronic filing of Form 1120–F. 

Respondents: Private Sector: 

Businesses or other for-profits. 

Estimated Total Burden Hours: 28,880 

hours. 

Bureau Clearance Officer: R. Joseph 

Durbala, Internal Revenue Service, 1111 

Constitution Avenue, NW., Room 6129, 

Washington, DC 20224; (202) 622–3634. 

OMB Reviewer: Shagufta Ahmed, 

Office of Management and Budget, New 

Executive Office Building, Room 10235, 

Washington, DC 20503; (202) 395–7873. 

Celina Elphage, 

Treasury PRA Clearance Officer. 

[FR Doc. 2010–12761 Filed 5–26–10; 8:45 am] 

BILLING CODE 4830–01–P 

DEPARTMENT OF THE TREASURY 

Internal Revenue Service 

Proposed Collection; Comment 

Request for Publication 1345 

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 

Publication 1345, Handbook for 

Authorized IRS e-file Providers. 

DATES: Written comments should be 

received on or before July 26, 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 form and instructions 

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: Publication 1345, Handbook for 

Authorized IRS e-file Providers. 

OMB Number: 1545–1708. 

Form Number: 1345. 

Abstract: Publication 1345 informs 

those who participate in the IRS e-file 

Program for Individual Income Tax 

Returns of their obligations to the 

Internal Revenue Service, taxpayers, 

and other participants. 

Current Actions: There are no changes 

being made to the publication at this 

time. 

Type of Review: Extension of a 

currently approved collection. 

Affected Public: Business or other forprofit organizations. 

Estimated Number of Respondents: 

145,000. 

Estimated Time per Respondent: 25 

hours, 5 minutes. 

Estimated Total Annual Burden 

Hours: 3,636,463. 

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 


wwoods2 on DSK1DXX6B1PROD with NOTICES