63542 Federal Register / Vol. 75, No. 199 / Friday, October 15, 2010 / Notices 

8453–EX, Excise Tax Declaration for an 

IRS e-file Return. 

DATES: Written comments should be 

received on or before December 14, 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 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: Excise Tax Declaration for an 

IRS e-file Return. 

OMB Number: 1545–2082. 

Form Number: Form 8453–EX. 

Abstract: Form 8453–EX, Excise Tax 

Declaration for an IRS e-file Return, will 

be used in the Modernized e-File 

program. This form is necessary to 

enable the electronic filing of Forms 

720, 2290, and 8849. The authority to efile Form 2290 is Internal Revenue Code 

section 4481(e), as added by section 

867(c) of Public Law 108–357. 

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 or 

households, Farms, Business or other 

for-profit institutions, Federal 

Government, Not-for-profit institutions, 

or State, Local or Tribal Government. 

Estimated Number of Respondents: 

15,000. 

Estimated Time per Respondent: 2 

hours 50 minutes. 

Estimated Total Annual Burden 

Hours: 42,600. 

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: October 8, 2010. 

Allan Hopkins, 

Tax Analyst. 

[FR Doc. 2010–25944 Filed 10–14–10; 8:45 am] 

BILLING CODE 4830–01–P 

DEPARTMENT OF THE TREASURY 

Internal Revenue Service 

[IA–44–94] 

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, IA–44–94 (TD 

8690), Deductibility, Substantiation, and 

Disclosure of Certain Charitable 

Contributions (§§ 1.170A–13(f) and 

1.6115–1). 

DATES: Written comments should be 

received on or before December 14, 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 regulation should be 

directed to Allan Hopkins, at (202) 622– 

6665, or 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: Deductibility, Substantiation, 

and Disclosure of Certain Charitable 

Contributions. 

OMB Number: 1545–1464. 

Regulation Project Number: IA–44– 

94. 

Abstract: This regulation provides 

guidance regarding the allowance of 

certain charitable contribution 

deductions, the substantiation 

requirements for charitable 

contributions of $250 or more, and the 

disclosure requirements for quid pro 

quo contributions in excess of $75. The 

regulations affect donee organizations 

described in Internal Revenue code 

section 170(c) and individuals and 

entities that make payments to these 

organizations. 

Current Actions: There is no change to 

this existing regulation. 

Type of Review: Extension of a 

currently approved collection. 

Affected Public: Individuals or 

households, business or other for-profit 

organizations, and not-for-profit 

institutions. 

Estimated Number of Respondents: 

1,750,000. 

Estimated Time Per Respondent: 1 

hour, 8 minutes. 

Estimated Total Annual Burden 

Hours: 1,975,000. 

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 

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Federal Register / Vol. 75, No. 199 / Friday, October 15, 2010 / Notices 63543 

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: October 8, 2010. 

Allan Hopkins, 

Tax Analyst. 

[FR Doc. 2010–25945 Filed 10–14–10; 8:45 am] 

BILLING CODE 4830–01–P 

DEPARTMENT OF THE TREASURY 

Internal Revenue Service 

[REG–118620–97] 

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–118620– 

97 (TD 8855), Communications Excise 

Tax; Prepared Telephone Cards. 

DATES: Written comments should be 

received on or before December 14, 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 regulations should be 

directed to Allan Hopkins, room 6129, 

1111 Constitution Avenue, NW., 

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

6665, or through the Internet at 

Allan.M.Hopkins@irs.gov. 

SUPPLEMENTARY INFORMATION: 

Title: Communications Excise Tax; 

Prepaid Telephone Cards. 

OMB Number: 1545–1628. 

Regulation Project Number: REG– 

118620–97. 

Abstract: Carriers must keep certain 

information documenting their sales of 

prepaid telephone cards to other carriers 

to avoid responsibility for collecting tax. 

The regulations provide rules for the 

application of the communications 

excise tax to prepaid telephone cards. 

Current Actions: There are no changes 

being made to this existing regulation. 

Type of Review: Extension of 

currently approved collection. 

Affected Public: Business or other forprofit organizations. 

Estimated Number of Respondents: 

104. 

Estimated Time Per Respondent: 20 

min. 

Estimated Total Annual Burden 

Hours: 34. 

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: October 8, 2010. 

Allan Hopkins, 

Tax Analyst. 

[FR Doc. 2010–25946 Filed 10–14–10; 8:45 am] 

BILLING CODE 4830–01–P 

DEPARTMENT OF THE TREASURY 

Internal Revenue Service 

[REG–148867–03] 

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–148867– 

03, (TD 9327) Disclosure of Returns and 

Return Information in Connection with 

Written Contracts or Agreements for the 

Acquisition of Property or Services for 

Tax Administration Purposes. 

DATES: Written comments should be 

received on or before December 14, 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 regulations should be 

directed to Allan Hopkins at Internal 

Revenue Service, Room 6129, 1111 

Constitution Avenue, NW., Washington, 

DC 20224, or at (202) 622–6665, or 

through the Internet at 

Allan.M.Hopkins@irs.gov. 

SUPPLEMENTARY INFORMATION: 

Title: REG–148867–03 (TD 9327) 

(Final) Disclosure of Returns and Return 

Information in Connection with Written 

Contracts or Agreements for the 

Acquisition of Property or Services for 

Tax Administration Purposes. 

OMB Number: 1545–1821. 

Regulation Project Number: REG– 

148867–03. 

Abstract: The final regulations clarify 

that redisclosures or returns and return 

information by contractors to agents or 

subcontractors are permissible, and that 

the penalty provisions, written 

notification requirements, and safeguard 

requirements are applicable to these 

agents and subcontractors. Section 

301.6103(n)–1(d) of the final regulations 

require that contractors, agents, and 

subcontractors who receive returns or 

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