Federal Register / Vol. 75, No. 179 / Thursday, September 16, 2010 / Notices 56657 

Estimated Total Annual Burden 

Hours: 46,800. 

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: September 10, 2010. 

R. Joseph Durbala, 

IRS Tax Analyst. 

[FR Doc. 2010–23041 Filed 9–15–10; 8:45 am] 

BILLING CODE 4830–01–P 

DEPARTMENT OF THE TREASURY 

Internal Revenue Service 

Proposed Collection; Comment 

Request for REG–159824–04 

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 REG– 

159824–04, Regulations governing 

Practice Before the Internal Revenue 

Service. 

DATES: Written comments should be 

received on or before November 15, 

2010 to be assured of consideration. 

ADDRESSES: Direct all written comments 

to Gerald J. 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 R. Joseph Durbala, 

(202) 622–3634, at Internal Revenue 

Service, room 6129, 1111 Constitution 

Avenue, NW., Washington, DC 20224, 

or through the Internet at 

RJoseph.Durbala@irs.gov. 

SUPPLEMENTARY INFORMATION: Title: 

Regulations governing Practice Before 

the Internal Revenue Service. 

OMB Number: 1545–1916. 

Form Number: REG–159824–04. 

Abstract: This collection of 

information is necessary to ensure 

practitioners comply with minimum 

standards when writing a State or local 

bond opinion. A practitioner may 

provide a single opinion or may provide 

a combination of documents, but only if 

the documents, taken together, satisfy 

the requirements of 31 CFR 10.39. In 

addition, the collection of information 

will assist the Commissioner, through 

the Office of Professional 

Responsibility, to ensure that 

practitioners properly advise taxpayers 

regarding State or local bonds. 

Current Actions: There is no change 

in the paperwork burden previously 

approved by OMB. This form is being 

submitted for renewal purposes only. 

Type of Review: Extension of a 

currently approved collection. 

Affected Public: Individuals and 

Households. 

Estimated Number of Respondents: 

1,500. 

Estimated Time per Respondent: 2 

hours. 

Estimated Total Annual Burden 

Hours: 30,000. 

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 

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: September 7, 2010. 

R. Joseph Durbala, 

IRS Tax Analyst. 

[FR Doc. 2010–23040 Filed 9–15–10; 8:45 am] 

BILLING CODE 4830–01–P 

DEPARTMENT OF THE TREASURY 

Internal Revenue Service 

Proposed Collection; Comment 

Request for Cognitive and 

Psychological Research Coordinated 

by Statistics of Income on Behalf of All 

IRS Operations Functions 

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 

Cognitive and Psychological Research 

Coordinated by Statistics of Income on 

Behalf of All IRS Operations Functions. 

DATES: Written comments should be 

received on or before November 15, 

2010 to be assured of consideration. 

mstockstill on DSKH9S0YB1PROD with NOTICES

56658 Federal Register / Vol. 75, No. 179 / Thursday, September 16, 2010 / Notices 

ADDRESSES: Direct all written comments 

to Gerald J. 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 R. Joseph Durbala, 

(202) 622–3634, at Internal Revenue 

Service, Room 6129, 1111 Constitution 

Avenue, NW., Washington, DC 20224, 

or through the internet at 

RJoseph.Durbala@irs.gov. 

SUPPLEMENTARY INFORMATION: Title: 

Cognitive and Psychological Research 

Coordinated by Statistics of Income on 

Behalf of All IRS Operations Functions. 

OMB Number: 1545–1349. 

Abstract: The proposed research will 

improve the quality of data collection by 

examining the psychological and 

cognitive aspects of methods and 

procedures such as: Interviewing 

processes, forms redesign, survey and 

tax collection technology and operating 

procedures (internal and external in 

nature). Current Actions: We will be 

conducting different opinion surveys, 

focus group sessions, think-aloud 

interviews, and usability studies 

regarding cognitive research 

surrounding forms submission or IRS 

system/product development. 

Type of Review: Extension of a 

currently approved collection. 

Affected Public: Individuals and 

businesses or other for-profit 

organizations. 

Estimated Number of Respondents: 

225,000. 

Estimated Time per Respondent: 30 

minutes. 

Estimated Total Annual Burden 

Hours: 112,500. 

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. 

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: September 7, 2010. 

R. Joseph Durbala, 

IRS Reports Clearance Officer. 

[FR Doc. 2010–23033 Filed 9–15–10; 8:45 am] 

BILLING CODE 4830–01–P 

DEPARTMENT OF THE TREASURY 

Internal Revenue Service 

[REG–209830–96] 

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–209830– 

96 (TD 8779), Estate and Gift Tax 

Marital Deduction. 

DATES: Written comments should be 

received on or before November 15, 

2010 to be assured of consideration. 

ADDRESSES: Direct all written comments 

to Gerald J. 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 R. Joseph Durbala at Internal 

Revenue Service, Room 6129, 1111 

Constitution Avenue, NW., Washington, 

DC 20224, or at (202) 622–3634, or 

through the Internet at 

RJoseph.Durbala@irs.gov. 

SUPPLEMENTARY INFORMATION: Title: 

Estate and Gift Tax Marital Deduction. 

OMB Number: 1545–1612. Regulation 

Project Number: REG–209830–96 (TD 

8779–final). 

Abstract: The information requested 

in regulation section 20.2056(b)– 

7(d)(3)(ii) is necessary to provide a 

method for estates of decedents whose 

estate tax returns were due on or before 

February 18, 1997, to obtain an 

extension of time to make the qualified 

terminable interest property (QTIP) 

election under section 2056(b)(7)(B)(v). 

Current Actions: There is no change to 

this existing regulation. 

Type of Review: Extension of a 

currently approved collection. 

Affected Public: Individual or 

households. 

Estimated Number of Respondents: 1. 

Estimated Time per Respondent: 1 

minute. 

Estimated Total Annual Burden 

Hours: 1. 

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: September 7, 2010. 

R. Joseph Durbala, 

IRS Tax Analyst. 

[FR Doc. 2010–23035 Filed 9–15–10; 8:45 am] 

BILLING CODE 4830–01–P 

mstockstill on DSKH9S0YB1PROD with NOTICES