Federal Register / Vol. 75, No. 105 / Wednesday, June 2, 2010 / Notices 30905 

Estimated Total Annual Burden 

Hours: 1,196. 

The following paragraph applies to all 

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. 2010–13238 Filed 6–1–10; 8:45 am] 

BILLING CODE 4830–01–P 

DEPARTMENT OF THE TREASURY 

Internal Revenue Service 

[LR–77–86] 

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 

temporary regulation, LR–77–86 

(T.D. 8124), Certain Elections Under the 

Tax Reform Act of 1986 (§ 5h.5). 

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 regulation 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: Certain Elections Under the Tax 

Reform Act of 1986. 

OMB Number: 1545–0982. 

Regulation Project Numbers: LR–77– 

86 (T.D. 8124). 

Abstract: Section 5h.5(a) of this 

regulation sets forth general rules for the 

time and manner of making various 

elections under the Tax Reform Act of 

1986. The regulation enables taxpayers 

to take advantage of various benefits 

provided by the Internal Revenue Code. 

Current Actions: There are no changes 

to this existing regulation. 

Type of review: Extension of OMB 

approval. 

Affected Public: Individuals or 

households, business or other for-profit 

organizations, not-for-profit institutions, 

Farms, and State, Local, or Tribal 

Governments. 

Estimated Number of Respondents: 

114,710. 

Estimated Time per Respondent: 15 

minutes. 

Estimated Total Annual Burden 

Hours: 28,678. 

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. 2010–13240 Filed 6–1–10; 8:45 am] 

BILLING CODE 4830–01–P 

DEPARTMENT OF THE TREASURY 

Internal Revenue Service 

[LR–209–76] 

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, LR–209–76 (TD 

7941), Special Lien for Estate Taxes 

Deferred Under Section 6166 or 6166A 

(Section 301.6324A–1). Notice 2007–90 

provides additional guidance. 

DATES: Written comments should be 

received on or before August 2, 2010 to 

be assured of consideration. 


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