30906 Federal Register / Vol. 75, No. 105 / Wednesday, June 2, 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 the regulations should be 

directed to Elaine Christophe, (202) 

622–3179, or at Internal Revenue 

Service, Room 6129, 1111 Constitution 

Avenue, NW., Washington, DC 20224, 

or through the Internet, at 

Elaine.H.Christophe@irs.gov. 

SUPPLEMENTARY INFORMATION: 

Title: Special Lien for Estate Taxes 

Deferred Under Section 6166 or 6166A. 

OMB Number: 1545–0757. 

Regulation Project Number: LR–209– 

76 (T.D. 7941). 

Abstract: Internal Revenue Code 

section 6324A permits the executor of a 

decedent’s estate to elect a lien on 

section 6166 property in favor of the 

United States in lieu of a bond or 

personal liability if an election under 

section 6166 was made and the executor 

files an agreement under section 

6324A(c). This regulation clarifies the 

procedures for complying with the 

statutory requirements. Notice 2007–90 

provides additional guidance. 

Current Actions: There is no change to 

this existing regulation. 

Type of Review: Extension of a 

currently approved collection. 

Affected Public: Individuals or 

households, and Business or other forprofit organizations. 

Estimated Number of Respondents: 

34,600. 

Estimated Time per Respondent: 15 

minutes. 

Estimated Total Annual Burden 

Hours: 8,650. 

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 25, 2010. 

Gerald Shields, 

IRS Reports Clearance Officer. 

[FR Doc. 2010–13241 Filed 6–1–10; 8:45 am] 

BILLING CODE 4830–01–P 

DEPARTMENT OF THE TREASURY 

Internal Revenue Service 

[PS–74–89] 

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–74–89 (TD 

8282), Election of Reduced Research 

Credit (§ 1.280C–4). 

DATES: Written comments should be 

received on or before August 2, 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 regulations should be 

directed to Elaine Christophe, (202) 

622–3179, or at Internal Revenue 

Service, Room 6129, 1111 Constitution 

Avenue, NW., Washington, DC 20224, 

or through the Internet, at 

Elaine.H.Christophe@irs.gov. 

SUPPLEMENTARY INFORMATION: 

Title: Election of Reduced Research 

Credit. 

OMB Number: 1545–1155. 

Regulation Project Number: PS–74–89 

(T.D. 8282). 

Abstract: This regulation relates to the 

manner of making an election under 

section 280C(3) of the Internal Revenue 

Code. This election enables a taxpayer 

to claim a reduced income tax credit for 

increasing research activities and 

thereby avoid a reduction of the section 

174 deduction for research and 

experimental expenditures. 

Current Actions: There is no change to 

this existing regulation. 

Type of Review: Extension of a 

currently approved collection. 

Affected Public: Individuals and 

business or other for-profit 

organizations. 

Estimated Number of Respondents: 

200. 

Estimated Time per Respondent: 15 

minutes. 

Estimated Total Annual Burden 

Hours: 50. 

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. 


sroberts on DSKD5P82C1PROD with NOTICES
Federal Register / Vol. 75, No. 105 / Wednesday, June 2, 2010 / Notices 30907 

Approved: May 25, 2010. 

Gerald Shields, 

IRS Reports Clearance Officer. 

[FR Doc. 2010–13239 Filed 6–1–10; 8:45 am] 

BILLING CODE 4830–01–P 

DEPARTMENT OF THE TREASURY 

Internal Revenue Service 

Proposed Collection; Comment 

Request for Revenue Procedure 2004– 

19 

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 Revenue 

Procedure 2004–19, Probable or 

Prospective Reserves Safe Harbor. 

DATES: Written comments should be 

received on or before August 2, 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 revenue procedure should 

be directed to Elaine Christophe, (202) 

622–3179, or at Internal Revenue 

Service, Room 6129, 1111 Constitution 

Avenue, NW., Washington, DC 20224, 

or through the Internet, at 

Elaine.H.Christophe@irs.gov. 

SUPPLEMENTARY INFORMATION: 

Title: Probable or Prospective 

Reserves Safe Harbor. 

OMB Number: 1545–1861. 

Revenue Procedure Number: Revenue 

Procedure 2004–19. 

Abstract: Revenue Procedure 2004–19 

requires a taxpayer to file an election 

statement with the Service if the 

taxpayer wants to use the safe harbor to 

estimate the taxpayers’ oil and gas 

properties’ probable or prospective 

reserves for purposes of computing cost 

depletion under § 611 of the Internal 

Revenue Code. 

Current Actions: There are no changes 

being made to the revenue procedure at 

this time. 

Type of Review: Extension of a 

currently approved collection. 

Affected Public: Business or other forprofit organizations. 

Estimated Number of Respondents: 

100. 

Estimated Annual Average Time per 

Respondent: 30 minutes. 

Estimated Total Annual Hours: 50. 

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 25, 2010. 

Gerald Shields, 

IRS Reports Clearance Officer. 

[FR Doc. 2010–13237 Filed 6–1–10; 8:45 am] 

BILLING CODE 4830–01–P 

DEPARTMENT OF THE TREASURY 

Internal Revenue Service 

Proposed Collection; Comment 

Request for Form 990–N 

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 Form 990–N, 

Electronic Notice (e-Postcard) for TaxExempt Organizations not Required To 

file Form 990 or 990–EZ. 

DATES: Written comments should be 

received on or before August 2, 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 forms and instructions 

should be directed to Elaine Christophe, 

(202) 622–3179, or at Internal Revenue 

Service, Room 6129, 1111 Constitution 

Avenue, NW., Washington, DC 20224, 

or through the Internet, at 

Elaine.H.Christophe@irs.gov. 

SUPPLEMENTARY INFORMATION: 

Title: Electronic Notice (e-Postcard) 

for Tax-Exempt Organizations not 

Required To file Form 990 or 990–EZ. 

OMB Number: 1545–2085. 

Form Number: 990–N. 

Abstract: Section 1223 of the Pension 

Protection Act of 2006 (PPA ’06), 

enacted on August 17, 2006, amended 

Internal Revenue Code (Code) section 

6033 by adding Code section 6033(i), 

which requires certain tax-exempt 

organizations to file an annual 

electronic notice (Form 990–N) for tax 

years beginning after December 31, 

2006. These organizations are not 

required to file Form 990 (or Form 990– 

EZ) because their gross receipts are 

normally $25,000 or less. 

Current Actions: There are no changes 

being made to the Form at this time. 

Type of Review: Extension of a 

currently approved collection. 

Affected Public: Not-for-profit 

institutions. 

Estimated Number of Respondents: 

520,000. 

Estimated Time per Respondent: 15 

min. 

Estimated Total Annual Burden 

Hours: 130,000. 

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 


sroberts on DSKD5P82C1PROD with NOTICES