5860 Federal Register / Vol. 75, No. 23 / Thursday, February 4, 2010 / Notices 

DEPARTMENT OF THE TREASURY 

Internal Revenue Service 

Proposed Collection; Comment 

Request for Form 8038–B 

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 

8038–B, Information Return for Build 

America Bonds and Recovery Zone 

Economic Development Bonds. 

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 notice should be directed to 

Dawn Bidne, at (202) 622–3933, or at 

Internal Revenue Service, room 6129, 

1111 Constitution Avenue NW., 

Washington, DC 20224, or through the 

Internet, at Dawn.E.Bidne@irs.gov. 

SUPPLEMENTARY INFORMATION: 

Title: Information Return for Build 

America Bonds and Recovery Zone 

Economic Development Bonds. 

OMB Number: 1545–2161. 

Notice Number: Form 8038–B. 

Abstract: Form 8038–B has been 

developed to assist issuers of the new 

types of Build America and Recovery 

Zone Economic Development Bonds 

enacted under the American Recovery 

and Reinvestment Act of 2009 to 

capture information required by IRC 

section 149(e). 

Current Actions: Extension of 

currently approved collection. There are 

no changes being made to this collection 

at this time. 

Type of Review: Extension of 

currently approved collection. 

Affected Public: Not for profit 

institutions. 

Estimated Number of Respondents: 

5,880. 

Estimated Average Time per 

Respondent: 19 hrs., 19 mins. 

Estimated Total Annual Burden 

Hours: 113,661 hrs. 

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 Supervisory Tax Analyst. 

[FR Doc. 2010–2370 Filed 2–3–10; 8:45 am] 

BILLING CODE 4830–01–P 

DEPARTMENT OF THE TREASURY 

Internal Revenue Service 

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–120882– 

97 (TD 8898), Continuity of Interest 

(§§ 1.368–1(e)(1)(ii) and 1.368– 

1(e)(2)(ii)). 

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 Allan Hopkins, 

(202) 622–6665, at Internal Revenue 

Service, room 6129, 1111 Constitution 

Avenue, NW., Washington, DC 20224, 

or through the Internet at 

Allan.M.Hopkins@irs.gov. 

SUPPLEMENTARY INFORMATION: 

Title: Continuity of Interest. 

OMB Number: 1545–1691. 

Regulation Project Number: REG– 

120882–97. 

Abstract: Taxpayers who entered into 

a binding agreement on or after January 

28, 1998 (the effective date of § 1.368– 

1T), and before the effective date of the 

final regulations under § 1.368–1(e) may 

request a private letter ruling permitting 

them to apply § 1.368–1(e) to their 

transaction. A private letter ruling will 

not be issued unless the taxpayer 

establishes to the satisfaction of the IRS, 

that there is not a significant risk of 

different parties to the transaction 

taking inconsistent positions, for U.S. 

tax purposes with respect to the 

applicability of § 1.368–1(e) to the 

transaction. 

Current Actions: There is no change 

in the paperwork burden previously 

approved by OMB. This regulation is 

being submitted for renewal purposes 

only. 

Type of Review: Extension of a 

currently approved collection. 

Affected Public: Businesses and other 

for-profit organizations. 

Estimated Number of Respondents: 

10. 

Estimated Time per Respondent: 150 

hours. 

Estimated Total Annual Burden 

Hours: 1,500. 

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 


srobinson on DSKHWCL6B1PROD with NOTICES
Federal Register / Vol. 75, No. 23 / Thursday, February 4, 2010 / Notices 5861 

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 4, 2010. 

R. Joseph Durbala, 

Supervisory Tax Analyst. 

[FR Doc. 2010–2369 Filed 2–3–10; 8:45 am] 

BILLING CODE 4830–01–P 

DEPARTMENT OF THE TREASURY 

Internal Revenue Service 

[REG–122379–02] 

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–122379– 

02, Regulations Governing Practice 

Before the Internal Revenue Service. 

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 regulation should be 

directed to Dawn Bidne, at (202) 622– 

3933, or at Internal Revenue Service, 

room 6129, 1111 Constitution Avenue, 

NW., Washington, DC 20224, or through 

the internet at Dawn.E.Bidne@irs.gov. 

SUPPLEMENTARY INFORMATION: 

Title: Regulations Governing Practice 

Before the Internal Revenue Service. 

OMB Number: 1545–1871. Regulation 

Project Number: REG–122379–02. 

Abstract: These regulations will 

ensure that taxpayers are provided 

adequate information regarding the 

limits of tax shelter advice that they 

receive, and also ensure that 

practitioners properly advise taxpayers 

of relevant information with respect to 

tax shelter options. 

Current Actions: There is no change to 

this existing regulation. 

Type of Review: Extension of a 

currently approved collection. 

Affected Public: Business or other forprofit organizations, and individuals or 

households. 

Estimated Number of Respondents: 

100,000. 

Estimated Time per Respondent: 8 

minutes. 

Estimated Total Annual Burden 

Hours: 13,333. 

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 15, 2010. 

R. Joseph Durbala, 

IRS Supervisory Tax Analyst. 

[FR Doc. 2010–2355 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 2003–75 

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 

2003–95, Registered Retirement Savings 

Plans (RRSP) and Registered Retirement 

Income Funds (RRIF) Information 

Reporting. 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: Registered Retirement Savings 

Plans (RRSP) and Registered Retirement 

Income Funds (RRIF). 

OMB Number: 1545–1865. 


srobinson on DSKHWCL6B1PROD with NOTICES