Federal Register / Vol. 74, No. 204 / Friday, October 23, 2009 / Notices 54879 

3. This notice will be effective on 

December 7, 2009, unless timely 

opposing comments are filed. 

4. A copy of this notice will be served 

on: (1) The U.S. Department of 

Transportation, Federal Motor Carrier 

Safety Administration, 1200 New Jersey 

Avenue, SE., Washington, DC 20590; (2) 

the U.S. Department of Justice, Antitrust 

Division, 950 Pennsylvania Avenue, 

NW., Washington, DC 20530; and (3) the 

U.S. Department of Transportation, 

Office of the General Counsel, 1200 New 

Jersey Avenue, SE., Washington, DC 

20590. 

Decided: October 19, 2009. 

By the Board, Chairman Elliott, Vice 

Chairman Nottingham, and Commissioner 

Mulvey. 

Kulunie L. Cannon, 

Clearance Clerk. 

[FR Doc. E9–25506 Filed 10–22–09; 8:45 am] 

BILLING CODE 4915–01–P 

DEPARTMENT OF THE TREASURY 

Submission for OMB Review; 

Comment Request 

October 19, 2009. 

The Department of Treasury will 

submit the following public information 

collection requirement(s) to OMB for 

review and clearance under the 

Paperwork Reduction Act of 1995, 

Public Law 104–13 on or after the date 

of publication of this notice. Copies of 

the submission(s) may be obtained by 

calling the Treasury Bureau Clearance 

Officer listed. Comments regarding this 

information collection should be 

addressed to the OMB reviewer listed 

and to the Treasury Department 

Clearance Officer, Department of the 

Treasury, Room 11000, and 1750 

Pennsylvania Avenue, NW., 

Washington, DC 20220. 

Dates: Written comments should be 

received on or before November 23, 

2009 to be assured of consideration. 

Internal Revenue Service (IRS) 

OMB Number: 1545–0975. 

Type of Review: Revision. 

Title: Estimated Tax for Corporations. 

Form: 1120–W; Schedule A (Part 1); 

Schedule A (Part II); Schedule A (Part 

III). 

Description: Form 1120–W is used by 

corporations to figure estimated tax 

liability and the amount of each 

installment payment. Form 1120–W is a 

worksheet only. It is not to be filed with 

the Internal Revenue Service. 

Respondents: Businesses or other forprofits. 

Estimated Total Burden Hours: 

12,832,766 hours. 

OMB Number: 1545–0712. 

Type of Review: Extension. 

Title: Risk Limitations. 

Form: 6198. 

Description: IRC section 465 requires 

taxpayers to limit their at-risk loss to the 

lesser of the loss or their amount at risk. 

Form 6198 is used by taxpayers to 

determine their deductible loss and by 

IRS to verify the amount deducted. 

Respondents: Businesses or other forprofits. 

Estimated Total Burden Hours: 

914,419 hours. 

OMB Number: 1545–0976. 

Type of Review: Revision. 

Title: Estimated Tax on Unrelated 

Business Taxable Income for TaxExempt Organizations. 

Form: 990–W; Schedule A (Part I); 

Schedule A (Part II); Schedule A (Part 

III). 

Description: Form 990–W is used by 

tax-exempt trusts and tax-exempt 

corporations to figure estimated tax 

liability on unrelated business income 

and on investment income for private 

foundations and the amount of each 

installment payment. Form 990–W is a 

worksheet only. It is not required to be 

filed. 

Respondents: Businesses or other forprofits; Not-for-profit institutions. 

Estimated Total Burden Hours: 

220,310 hours. 

OMB Number: 1545–2010. 

Type of Review: Extension. 

Title: Employer’s Annual Federal Tax 

Return (American Samoa, Guam, the 

Commonwealth of the Northern Mariana 

Islands, and the U.S. Virgin Islands). 

Form: 944–SS; 944–PR. 

Description: Form 944–SS and Form 

944–PR are designed so the smallest 

employers (those whose annual liability 

for social security and Medicare taxes is 

$1,000 or less) will have to file and pay 

these taxes only once a year instead of 

every quarter. 

Respondents: Businesses or other forprofits. 

Estimated Total Burden Hours: 

191,200 hours. 

OMB Number: 1545–1818. 

Type of Review: Extension. 

Title: Rev. Proc. 2003–38, Commercial 

Revitalization Deduction. 

Description: Pursuant to Sec. 1400I of 

the Internal Revenue Code, this 

procedure provides the time and 

manner for states to make allocations of 

commercial revitalization expenditures 

to a new or substantially rehabilitated 

building that is placed in service in a 

renewal community. 

Respondents: State, Local, and Tribal 

Governments. 

Estimated Total Burden Hours: 200 

hours. 

OMB Number: 1545–1834. 

Type of Review: Extension. 

Title: Revenue Procedure 2003–39, 

Section 1031 LKE (Like-Kind 

Exchanges) Auto Leasing Programs. 

Description: Revenue Procedure 

2003–39 provides safe harbors for 

certain aspects of the qualification 

under Sec. 1031 of certain exchanges of 

property pursuant to LKE Programs for 

federal income tax purposes. 

Respondents: Businesses or other forprofits. 

Estimated Total Burden Hours: 8,600 

hours. 

OMB Number: 1545–1502. 

Type of Review: Extension. 

Title: Form 5304–SIMPLE; Form 

5305–SIMPLE; Notice 98–4. 

Form: 5304–SIMPLE; 5305 SIMPLE. 

Description: Forms 5304–SIMPLE and 

5035–SIMPLE are used by an employer 

to permit employees to make salary 

reduction contributions to a savings 

incentive match plan (SIMPLE IRA) 

described in Code section 408(p). These 

forms are not to be filed with IRS, but 

to be retained in the employers’ records 

as proof of establishing such a plan, 

thereby justifying a deduction for 

contributions made to the SIMPLE IRA. 

The data is used to verify the deduction. 

Notice 98–4 provides guidance for 

employers and trustees regarding how 

they can comply with the requirements 

of Code section 408(p) in establishing 

and maintaining a SIMPLE Plan 

Respondents: Businesses or other forprofits. 

Estimated Total Burden Hours: 

2,113,000 hours. 

OMB Number: 1545–1069. 

Type of Review: Extension. 

Title: EE–175–86 (Final) Certain Cash 

or Deferred Arrangements and 

Employee and Matching Contributions 

under Employee Plans: REG–108639–99 

(NPRM) Retirement Plans; Cash or 

Deferred Arrangements. 

Description: The IRS needs this 

information to insure compliance with 

sections 401(k), 401(m), and 4979 of the 

Internal Revenue Code. Certain 

additional taxes may be imposed if 

sections 401(k) and 401(m) are not 

complied with. 

Respondents: Businesses or other forprofits. 

Estimated Total Burden Hours: 

1,060,000 hours. 

OMB Number: 1545–1699. 

Type of Review: Extension. 

Title: REG–103805–99 (Final) Agent 

for Consolidated Group. 

Description: The information is 

needed in order for a terminating 

common parent of a consolidated group 

to designate a substitute agent for the 


CPrice-Sewell on DSKGBLS3C1PROD with NOTICES
54880 Federal Register / Vol. 74, No. 204 / Friday, October 23, 2009 / Notices 

group and receive approval of the 

Commissioner, or for a default 

substitute agent to notify the 

Commissioner that it is the default 

substitute agent, pursuant to Trea. Reg. 

Sec. 1.1502–77(d). The Commissioner 

will use the information to determine 

whether to approve the designation of 

the substitute agent (if approval is 

required) and to change the IRS’s 

records to reflect the information about 

the substitute agent. 

Respondents: Businesses or other forprofits. 

Estimated Total Burden Hours: 200 

hours. 

OMB Number: 1545–2000. 

Type of Review: Extension. 

Title: Notice 2006–40, Credit for 

Production from Advanced Nuclear 

Facilities. 

Description: This notice provides the 

time and manner for a taxpayer to apply 

for an allocation of the national 

megawatt capacity limitation under Sec. 

45J of the Internal Revenue Code. This 

information will be used to determine 

the portion of the national megawatt 

capacity limitation to which a taxpayer 

is entitled. The likely respondents are 

corporations and partnerships. 

Respondents: Businesses or other forprofits. 

Estimated Total Burden Hours: 600 

hours. 

OMB Number: 1545–1690. 

Type of Review: Extension. 

Title: Notice 2000–28 Coal Exports. 

Description: Notice 2000–28 provides 

guidance relating to the coal excise tax 

imposed by section 4121 of the Internal 

Revenue Code. The notice provides 

rules under the Code for making a 

nontaxable sale of coal for export or for 

obtaining a credit or refund when tax 

has been paid with respect to a 

nontaxable sale or coal for export. 

Respondents: Businesses or other forprofits. 

Estimated Total Burden Hours: 400 

hours. 

OMB Number: 1545–0902. 

Type of Review: Extension. 

Title: Form 8288, U.S. Withholding 

Tax Return for Dispositions by Foreign 

Persons of U.S. Real Property Interests: 

Form 8288–A, Statement of 

Withholding on Dispositions by Foreign 

Persons. 

Form: 8288; 8288–A. 

Description: Form 8288 is used by the 

withholding agent to report and 

transmit the withholding to IRS. Form 

8288–A is used to validate the 

withholding and to return a copy to the 

transferor for his/her use in filing a tax 

return. 

Respondents: Businesses or other forprofits. 

Estimated Total Burden Hours: 

243,675 hours. 

OMB Number: 1545–1538. 

Type of Review: Extension. 

Title: Notice 97–34, Information 

Reporting on Transactions With Foreign 

Trusts and on Large Foreign Gifts. 

Description: This notice provides 

guidance on the foreign trust and 

foreign gift information reporting 

provisions contained in the Small 

Business Job Protection Act of 1996. 

Respondents: Businesses or other forprofits. 

Estimated Total Burden Hours: 3,750 

hours. 

OMB Number: 1545–1444. 

Type of Review: Extension. 

Title: Empowerment Zone 

Employment Credit. 

Form: 8844. 

Description: Employers who hire 

employees who live and work in one of 

the 11 designated empowerment zones 

can receive a tax credit for the first 

$15,000 of wages paid to each 

employee. The credit is applicable from 

the date of designation through the year 

2004. 

Respondents: Businesses or other forprofits. 

Estimated Total Burden Hours: 

237,600 hours. 

OMB Number: 1545–1020. 

Type of Review: Extension. 

Title: Allocation of Estimated Tax 

Payments to Beneficiaries. 

Form: 1041–T. 

Description: This form was developed 

to allow a trustee of a trust or an 

executor of an estate to make an election 

under IRC section 643(g) to allocate any 

payment of estimated tax to a 

beneficiary(ies). This form serves as a 

transmittal so that Service Center 

personnel can determine the correct 

amounts that are to be transferred from 

the fiduciary’s account to the 

individual’s account. 

Respondents: Businesses or other forprofits. 

Estimated Total Burden Hours: 990 

hours. 

OMB Number: 1545–0129. 

Type of Review: Extension. 

Title: U.S. Income Tax Return for 

Certain Political Organizations. 

Form: 1120–POL. 

Description: Certain political 

organizations file Form 1120–POL to 

report the tax imposed by section 527. 

The form is used to designate a 

principal business campaign committee 

that is subject to a lower rate of tax 

under section 527(h). IRS uses Form 

1120–POL to determine if the proper tax 

was paid. 

Respondents: Not-for-profit 

institutions. 

Estimated Total Burden Hours: 

239,150 hours. 

OMB Number: 1545–2123. 

Type of Review: Extension. 

Title: Notice 2009–85, Guidance for 

Expatriates and Recipients of Foreign 

Source Gifts and Bequests under 

Sections 877A, 2801, and 6039G. 

Description: Section 301 of the Heroes 

Earnings Assistance and Relief Tax Act 

of 2008 (the ‘‘Act’’) enacted new 

sections 877A and 2801 of the Internal 

Revenue Code (‘‘Code’’), amended 

sections 6039G and 7701(a), made 

conforming amendments to sections 

877(e) and 7701(b), and repealed section 

7701(n). This notice provides guidance 

regarding certain federal tax 

consequences under these sections for 

individuals who renounce U.S. 

citizenship or cease to be taxed as 

lawful permanent residents of the 

United States. 

Respondents: Individuals or 

Households. 

Estimated Total Burden Hours: 420 

hours. 

OMB Number: 1545–0228. 

Type of Review: Extension. 

Title: Installment Sale Income. 

Form: 6252. 

Description: Information is needed to 

figure and report an installment sale for 

a casual or incidental sale of personal 

property, and a sale of real property by 

someone not in the business of selling 

real estate. Data is used to determine 

whether the installment sale has been 

properly reported and the correct 

amount of profit is included in income 

on the taxpayer’s return. 

Respondents: Businesses or other forprofits. 

Estimated Total Burden Hours: 

1,597,008 hours. 

OMB Number: 1545–0940. 

Type of Review: Extension. 

Title: LR–185–84 (Final) Election for 

$10 million Limitation on Exempt Small 

Issues of Industrial Development Bonds; 

Supplemental Capital Expenditure 

Statements. 

Description: The regulation liberalizes 

the procedure by which the state or 

local government issuer of an exempt 

small issue of tax-exempt bonds elects 

the $10 million limitation upon the size 

of such issue and deletes the 

requirement to file certain supplemental 

capital expenditure statements. 

Respondents: State, Local, and Tribal 

Governments. 

Estimated Total Burden Hours: 1,000 

hours. 

OMB Number: 1545–0950. 

Type of Review: Extension. 

Title: Application for Enrollment to 

Practice before the Internal Revenue 

Service. 


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Federal Register / Vol. 74, No. 204 / Friday, October 23, 2009 / Notices 54881 

Form: 23; 23–EP. 

Description: Form 23 must be 

completed by those who desire to be 

enrolled to practice before the Internal 

Revenue Service. The information on 

the form will be used by the Director of 

Practice to determine the qualifications 

and eligibility of applicants for 

enrollment. Form 23–EP is the 

application form for Enrolled 

Retirement Plan Agents (ERPAs). 

Respondents: Individuals or 

Households. 

Estimated Total Burden Hours: 1,200 

hours. 

OMB Number: 1545–1844. 

Type of Review: Extension. 

Title: Agreement to Mediate. 

Form: 13369. 

Description: Fast Track Mediation is a 

dispute resolution process designed to 

expedite case resolution. In order to 

avail themselves of this process, 

taxpayers and Compliance must 

complete the Agreement to Mediate 

once an examination or collection 

determination is made. Once signed by 

both parties, the Agreement to Mediate 

will be forwarded to Appeals to 

schedule a mediation session. 

Respondents: Individuals or 

Households. 

Estimated Total Burden Hours: 15 

hours. 

OMB Number: 1545–1816. 

Type of Review: Extension. 

Title: REG–103320–00 (TD 9054— 

Final) Disclosure of Returns and Return 

Information to Designee of Taxpayer. 

Description: Regulation section 

301.6103(c)–1 generally authorizes the 

IRS and its agents to disclose returns 

and return information to such person 

or persons as the taxpayer may 

designate in a written request for or 

consent to disclosure, or to any other 

person at the taxpayer’s written or 

nonwritten request to the extent 

necessary to comply with a request for 

information or assistance made by the 

taxpayer to such other person. The 

regulation requires a taxpayer who 

wishes to authorize disclosure of his or 

her returns or return information to 

provide the IRS or its agents with 

certain information, such as information 

identifying. 

Respondents: Individuals or 

Households. 

Estimated Total Burden Hours: 800 

hours. 

OMB Number: 1545–2007. 

Type of Review: Revision. 

Title: Employer’s Annual 

Employment Tax Return. 

Form: 944; 944–SP; 944–X. 

Description: The information on Form 

944 will be collected to ensure the 

smallest nonagricultural and nonhousehold employers are paying the 

correct amount of social security tax, 

Medicare tax, and withheld federal 

Income tax. Information on line 13 will 

be used to determine if employers made 

any required deposits of these taxes. 

Respondents: Businesses or other forprofits. 

Estimated Total Burden Hours: 

14,019,000 hours. 

OMB Number: 1545–1826. 

Type of Review: Extension. 

Title: Excise Tax on Structured 

Settlement Factoring Transactions. 

Form: 8876. 

Description: Form 8876 is used to 

report structured settlement transactions 

and pay the applicable excise tax. 

Respondents: Businesses or other forprofits. 

Estimated Total Burden Hours: 560 

hours. 

OMB Number: 1545–1190. 

Type of Review: Extension. 

Title: Like-Kind Exchanges. 

Form: 8824. 

Description: Form 8824 is used by 

individuals, partnerships, and other 

entities to report the exchange of 

business or investment property, and 

the deferral of gains from such 

transactions under section 1031. It is 

also used to report the deferral of gain 

under section 1043 by members of the 

executive branch of the Federal 

government. 

Respondents: Individuals or 

Households. 

Estimated Total Burden Hours: 

834,979 hours. 

OMB Number: 1545–1060. 

Type of Review: Extension. 

Title: Application for Withholding 

Certificate for Dispositions by Foreign 

Persons of U.S. Real Property Interests. 

Form: 8288–B. 

Description: Form 8288–B is used to 

apply for a withholding certification 

from IRS to reduce or eliminate the 

withholding required by section 1445. 

Respondents: Businesses or other forprofits. 

Estimated Total Burden Hours: 29,256 

hours. 

OMB Number: 1545–1835. 

Type of Review: Extension. 

Title: Form 637 Questionnaires. 

Form: 637. 

Description: Form 637 Questionnaires 

will be used to collect information about 

persons who are registered with the 

Internal Revenue Service (IRS) in 

accordance with Internal Revenue Code 

(IRC) Sec. 4104 or 4222. The 

information will be used to make an 

informed decision on whether the 

applicant/registrant qualifies for 

registration. 

Respondents: Businesses or other forprofits. 

Estimated Total Burden Hours: 3,479 

hours. 

OMB Number: 1545–0991. 

Type of Review: Extension. 

Title: Application to Participate in the 

IRS e-file Program. 

Form: 8633. 

Description: Form 8633 is used by tax 

preparers, electronic return collectors, 

software firms, service bureaus and 

electronic transmitters, as an 

application to participate in the 

electronic filing program covering 

individual income tax returns. 

Respondents: Businesses or other forprofits. 

Estimated Total Burden Hours: 50,000 

hours. 

Clearance Officer: R. Joseph Durbala 

(202) 622–3634, Internal Revenue 

Service, Room 6516, 1111 Constitution 

Avenue, NW., Washington, DC 20224. 

OMB Reviewer: Shagufta Ahmed (202) 

395–7873, Office of Management and 

Budget, Room 10235, New Executive 

Office Building, Washington, DC 20503. 

Celina Elphage, 

Treasury PRA Clearance Officer. 

[FR Doc. E9–25578 Filed 10–22–09; 8:45 am] 

BILLING CODE 4830–01–P 

DEPARTMENT OF VETERANS 

AFFAIRS 

[OMB Control No. 2900–New (VA Form 

0913)] 

Agency Information Collection 

(Applicant Background Survey) 

Activities Under OMB Review 

AGENCY: Human Resources and 

Administration, Department of Veterans 

Affairs. 

ACTION: Notice. 

SUMMARY: In compliance with the 

Paperwork Reduction Act (PRA) of 1995 

(44 U.S.C. 3501–3521), this notice 

announces that the Human Resources 

and Administration, Department of 

Veterans Affairs, will submit the 

collection of information abstracted 

below to the Office of Management and 

Budget (OMB) for review and comment. 

The PRA submission describes the 

nature of the information collection and 

its expected cost and burden and 

includes the actual data collection 

instrument. 

DATES: Comments must be submitted on 

or before November 23, 2009. 

ADDRESSES: Submit written comments 

on the collection of information through 

http://www.Regulations.gov; or to VA’s 


CPrice-Sewell on DSKGBLS3C1PROD with NOTICES