Federal Register / Vol. 75, No. 23 / Thursday, February 4, 2010 / Notices 5865 

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: January 15, 2010. 

R. Joseph Durbala, 

IRS Supervisory Tax Analyst. 

[FR Doc. 2010–2366 Filed 2–3–10; 8:45 am] 

BILLING CODE 4830–01–P 

DEPARTMENT OF THE TREASURY 

Internal Revenue Service 

Proposed Collection; Comment 

Request for Notice 2010–6 

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 Notice 

2010–6, Relief and Guidance on 

Corrections of Certain Failures of a 

Nonqualified Deferred Compensation 

Plan to Comply with Section 409A(a), 

2006–97, Taxation and Reporting of 

REIT Excess Inclusion Income. 

DATES: Written comments should be 

received on or before April 5, 2010 to 

be assured of consideration. 

ADDRESSES: Direct all written comments 

to R. Joseph Durbala, 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 Dawn Bidne at Internal 

Revenue Service, room 6129, 1111 

Constitution Avenue, NW., Washington, 

DC 20224, or at (202)622–3933, or 

through the Internet at 

Dawn.E.Bidne@irs.gov. 

SUPPLEMENTARY INFORMATION: 

Title: Relief and Guidance on 

Corrections of Certain Failures of a 

Nonqualified Deferred Compensation 

Plan to Comply with Section 409A(a). 

OMB Number: 1545–2164. 

Notice Number: Notice 2010–6. 

Abstract: Notice 2010–6 requires a 

corporation to attach to its Federal 

income tax return an information 

statement related to the correction of a 

failure of a nonqualified deferred 

compensation plan to comply with the 

written plan document requirements of 

Section 409A(a). The information 

statement must be attached to the 

corporation’s income tax return for the 

corporation’s taxable year in which the 

correction is made, and the subsequent 

taxable year to the extent an affected 

employee must include an amount in 

income in such subsequent year as a 

result of the correction. The corporation 

must also provide an information 

statement to each affected employee, 

and such employee must attach an 

information statement to the employee’s 

Federal tax return for the employee’s 

taxable year during which the correction 

is made, and the subsequent taxable 

year but only if an amount is includible 

in income by the employee in such 

subsequent year as a result of the 

correction. 

Current Actions: There are no changes 

being made to the notice at this time. 

Type of Review: Extension of a 

previously approved collection. 

Affected Public: Business or other-forprofit organizations. 

Estimated Number of Respondents: 

10,000. 

Estimated Time per Respondent: 30 

minutes. 

Estimated Total Annual Reporting 

Burden Hours: 5,000. 

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: January 14, 2010. 

R. Joseph Durbala, 

IRS Reports Clearance Officer. 

[FR Doc. 2010–2344 Filed 2–3–10; 8:45 am] 

BILLING CODE 4830–01–P 

DEPARTMENT OF THE TREASURY 

Internal Revenue Service 

Proposed Collection; Comment 

Request for Publication 1075 

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 1075, Tax Information 

Security Guidelines for Federal, State, 

and Local Agencies. 


srobinson on DSKHWCL6B1PROD with NOTICES
5866 Federal Register / Vol. 75, No. 23 / Thursday, February 4, 2010 / Notices 

DATES: Written comments should be 

received on or before April 5, 2010 to 

be assured of consideration. 

ADDRESSES: Direct all written comments 

to R. Joseph Durbala, Internal Revenue 

Service, room 6129, 1111 Constitution 

Avenue, NW., Washington, DC 20224. 

FOR FURTHER INFORMATION CONTACT: 

Requests for additional information or 

copies of the publication should be 

directed to Dawn Bidne at Internal 

Revenue Service, room 6129, 1111 

Constitution Avenue, NW., Washington, 

DC 20224, or at (202) 622–3933, or 

through the internet at 

Dawn.E.Bidne@irs.gov. 

SUPPLEMENTARY INFORMATION: 

Title: Tax Information Security 

Guidelines for Federal, State, and Local 

Agencies. 

OMB Number: 1545–0962. 

Form Number: Publication 1075. 

Abstract: Section 6103(p) of the 

Internal Revenue Code requires the 

Internal Revenue Service to provide 

periodic reports to Congress describing 

safeguard procedures utilized by 

agencies which receive information 

from the IRS to protect the 

confidentially of the information. This 

Code section also requires that these 

agencies furnish reports to the IRS 

describing their safeguards. 

Current Actions: There are no changes 

being made to Publication 1075 at this 

time. 

Type of Review: Extension of a 

currently approved collection. 

Affected Public: Business or other forprofit organizations, not-for-profit 

institutions, and Federal, state, local, or 

tribal governments. 

Estimated Number of Respondents: 

5,100. 

Estimated Time per Respondent: 40 

hours. 

Estimated Total Annual Burden 

Hours: 204,000. 

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: January 14, 2010. 

R. Joseph Durbala, 

IRS Reports Clearance Officer. 

[FR Doc. 2010–2342 Filed 2–3–10; 8:45 am] 

BILLING CODE 4830–01–P 

DEPARTMENT OF THE TREASURY 

Internal Revenue Service 

Proposed Collection; Comment 

Request for Form 4768 

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 

4768, Application for Extension of Time 

To File a Return and/or Pay U.S. Estate 

(and Generation-Skipping Transfer) 

Taxes. 

DATES: Written comments should be 

received on or before April 5, 2010 to 

be assured of consideration. 

ADDRESSES: Direct all written comments 

to R. Joseph Durbala, 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 Dawn Bidne at 

Internal Revenue Service, room 6129, 

1111 Constitution Avenue, NW., 

Washington, DC 20224, or at (202) 622– 

3933, or through the Internet at 

Dawn.E.Bidne@irs.gov. 

SUPPLEMENTARY INFORMATION: 

Title: Application for Extension of 

Time To File a Return and/or Pay U.S. 

Estate (and Generation-Skipping 

Transfer) Taxes. 

OMB Number: 1545–0181. 

Form Number: 4768. 

Abstract: Form 4768 is used to request 

an extension of time to file an estate 

(and generation-skipping) tax return 

and/or to pay the estate (and generationskipping) taxes and to explain why the 

extension should be granted. IRS uses 

the information to decide whether the 

extension should be granted. 

Current Actions: A new section was 

added to this form for the IRS to inform 

the taxpayer if the request for the 

extension of time to pay had been 

denied. This addition added three new 

lines, 146 new words, and half a page 

to the form, resulting in an increase in 

burden. 

Type of Review: Revision of a 

currently approved collection. 

Affected Public: Individuals and 

business or other for-profit 

organizations. 

Estimated Number of Respondents: 

18,500. 

Estimated Time per Respondent: 1 

hour, 52 minutes. 

Estimated Total Annual Burden 

Hours: 34,410. 

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 


srobinson on DSKHWCL6B1PROD with NOTICES