5852 Federal Register / Vol. 75, No. 23 / Thursday, February 4, 2010 / Notices 

1111 Constitution Avenue, NW., 

Washington, DC 20224, or through the 

Internet, at RJoseph.Durbala@irs.gov. 

SUPPLEMENTARY INFORMATION: 

Title: Section 469 Grouping activities. 

OMB Number: 1545–2156. 

Notice Number: Revenue Procedure 

2010–13. 

Abstract: This revenue procedure 

requires taxpayers to report to the 

Internal Revenue Service their 

groupings and regroupings of activities 

and the addition of specific activities 

within their existing groupings of 

activities for purposes of section 469 of 

the Internal Revenue Code and § 1.469– 

4 of the Income Tax Regulations. 

Current Actions: Extension of 

currently approved collection. There are 

no changes being made to the notice at 

this time. 

Type of Review: Extension of 

currently approved collection. 

Affected Public: Business and forprofit. 

Estimated Number of Respondents: 

144,000. 

Estimated Average Time per 

Respondent: 16 mins. 

Estimated Total Annual Burden 

Hours: 39,000 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 27, 2010. 

R. Joseph Durbala, 

IRS Supervisory Tax Analyst. 

[FR Doc. 2010–2353 Filed 2–3–10; 8:45 am] 

BILLING CODE 4830–01–P 

DEPARTMENT OF THE TREASURY 

Internal Revenue Service 

[REG–120200–97] 

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–120200– 

97 (TD 8775), Election Not to Apply 

Look-Back Method in De Minimis Cases 

(§ 1.460–6). 

DATES: Written comments should be 

received on or before April 5, 2010 to 

be assured of consideration. 

ADDRESSES: Direct all written comments 

to R. Joe 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 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: 

Election Not to Apply Look-Back 

Method in De Minimis Cases. 

OMB Number: 1545–1572. 

Regulation Project Number: REG– 

120200–97. 

Abstract: Under Internal Revenue 

Code section 460(b)(6), a taxpayer may 

elect not to apply the look-back method 

to long-term contracts in de minimis 

cases. The taxpayer is required under 

the regulation to notify the IRS of its 

election. 

Current Actions: There are no changes 

being made to this existing regulation. 

Type of Review: Extension of a 

currently approved collection. 

Affected Public: Business or other forprofit organizations. 

Estimated Number of Respondents: 

20,000. 

Estimated Time per Respondent: 12 

min. 

Estimated Total Annual Burden 

Hours: 4,000. 

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. Joe Durbala, 

IRS Supervisory Tax Analyst. 

[FR Doc. 2010–2352 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 1024 

AGENCY: Internal Revenue Service (IRS), 

Treasury. 

ACTION: Notice and request for 

comments. 

SUMMARY: The Department of the 

Treasury, as part of its continuing effort 


srobinson on DSKHWCL6B1PROD with NOTICES
Federal Register / Vol. 75, No. 23 / Thursday, February 4, 2010 / Notices 5853 

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 

1024, Application for Recognition of 

Exemption Under Section 501(a). 

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 Recognition of 

Exemption Under Section 501(a). 

OMB Number: 1545–0057. 

Form Number: 1024. 

Abstract: Organizations seeking 

exemption from Federal income tax 

under Internal Revenue Code section 

501(a) as an organization described in 

most paragraphs of section 501(c) must 

use Form 1024 to apply for exemption. 

The information collected is used to 

determine whether the organization 

qualifies for tax-exempt status. 

Current Actions: There are no changes 

being made to the form at this time. 

Type of Review: Extension of a 

currently approved collection. 

Affected Public: Not-for-profit 

institutions. 

Estimated Number of Respondents: 

4,718. 

Estimated Time per Respondent: 61 

hours, 47 minutes. 

Estimated Total Annual Burden 

Hours: 291,542. 

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 12, 2010. 

R. Joseph Durbala, 

IRS Reports Clearance Officer. 

[FR Doc. 2010–2351 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 13803 

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 

13803, Income Verification Express 

Service Application and Employee 

Delegation Form. 

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, (202) 

622–3933, 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: 

Income Verification Express Service 

Application and Employee Delegation 

Form. 

OMB Number: 1545–2032. 

Form Number: Form 13803. 

Abstract: Form 13803, Income 

Verification Express Service 

Application and Employee Delegation 

Form, is used to submit the required 

information necessary to complete the eservices enrollment process for IVES 

users and to identify delegates receiving 

transcripts on behalf of the principle 

account user. 

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: Businesses and other 

for-profit organizations. 

Estimated Number of Respondents: 

200. 

Estimated Time per Respondent: 30 

minutes. 

Estimated Total Annual Burden 

Hours: 100. 

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) 


srobinson on DSKHWCL6B1PROD with NOTICES