Document headings vary by document type but may contain
                    the following: the agency or agencies that issued and signed a document
the number of the CFR title and the number of each part
                      the document amends, proposes to amend, or is directly
                      related to
the agency docket number / agency internal file number
the RIN which identifies each regulatory action listed in
                      the Unified Agenda of Federal Regulatory and Deregulatory
                      Actions See the
                    Document Drafting Handbook
                    for more details.
 Department of the Treasury Internal Revenue Service
 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 2848, 2848(SP) Power of Attorney and Declaration of Representative.
 DATES: Written comments should be received on or before October 29, 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 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:*
                     Power of Attorney and Declaration of Representative; Poder Legally Declaracion y del Representante. *OMB Number:*
                     1545-0150. *Form Number:*
                     2848; 2848(SP). *Abstract:*
                     Form 2848 or Form 2848(SP) is issued to authorize someone to act for the taxpayer in tax matters. It grants all powers that the taxpayer has except signing a return and cashing refund checks. The information on the form is used to identify representatives and to ensure that confidential information is not divulged to unauthorized persons. *Current Actions:*
                     There are no changes being made to the form at this time, however, changes to the burden estimates previously approved will be submitted to properly reflect the current estimates. *Type of Review:*
                     Extension of a currently approved collection. *Affected Public:*
                     Individuals or households, business or other for-profit organizations, not-for-profit institutions, and farms. The burden estimate is as follows: Number of responses
Time per response
Total hoursForm 2848 (paper)
358,333
1.66
594,833Form 2848 (on line)
100,000
1.61
161,000Form 2848 (SP)
80,000
2.26
180,800538,333

935,633
 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: August 23, 2010. Gerald Shields, IRS Supervisory Tax Analyst.


[FR Doc. 2010-21485 Filed 8-27-10; 8:45 am] BILLING CODE 4830-01-P