33516 Federal Register / Vol. 74, No. 132 / Monday, July 13, 2009 / Notices 

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 

2009–26, Build America Bonds and 

Direct Payment Subsidy 

Implementation. 

DATES: Written comments should be 

received on or before September 11, 

2009 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 this regulation should be 

directed to Dawn Bidne, (202) 622– 

3933, 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: Build America Bonds and Direct 

Payment Subsidy Implementation. 

OMB Number: 1545–2143. 

Notice Number: Notice 2009–26. 

Abstract: This Notice provides 

guidance on the new tax incentives for 

Build America Bonds under section 

54AA of the Internal Revenue Code 

(‘‘Code’’) and the implementation plans 

for the refundable credit payment 

procedures for these bonds. This Notice 

includes guidance on the modified 

Build America Bond program for 

Recovery Zone Economic Development 

Bonds under section 1400U–2 of the 

Code. This Notice provides guidance on 

the initial refundable credit payment 

procedures, required elections, and 

information reporting. This Notice 

solicits public comments on the 

refundable credit payment procedures 

for these bonds. This Notice is intended 

to facilitate prompt implementation of 

the Build America Bond program and to 

enable state and local governments to 

begin issuing these bonds for authorized 

purposes to promote economic recovery 

and job creation. 

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 not-for-profit 

institutions. 

Estimated Number of Respondents: 

1,000. 

Estimated Average Time per 

Respondent: 15 hours. 

Estimated Total Annual Burden 

Hours: 15,000. 

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: July 7, 2009. 

R. Joseph Durbala, 

IRS Reports Clearance Officer. 

[FR Doc. E9–16523 Filed 7–10–09; 8:45 am] 

BILLING CODE 4830–01–P 

DEPARTMENT OF THE TREASURY 

Internal Revenue Service 

Proposed Collection; Comment 

Request for Notice 2000–28 

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 

2000–28, Coal Exports. 

DATES: Written comments should be 

received on or before September 11, 

2009 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 Bob Kennedy at Internal 

Revenue Service, Room 6129, 1111 

Constitution Avenue, NW., Washington, 

DC 20224, or at (202) 622–3403, or 

through the Internet at 

(Robert.J.Kennedy@irs.gov). 

SUPPLEMENTARY INFORMATION: 

Title: Coal Exports. 

Notice Number: 1545–1690. 

Abstract: 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 of coal for export. 

Current Actions: There are no changes 

being made to the notice at this time. 

Type of Review: Extension of 

currently approved collection. 

Affected Public: Business or other-forprofit organizations. 

Estimated Number of Respondents: 

400. 

Estimated Time Per Respondent: 1 

hour. 

Estimated Total Annual Burden 

Hours: 400. 

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 

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Federal Register / Vol. 74, No. 132 / Monday, July 13, 2009 / Notices 33517 

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: June 25, 2009. 

Allan Hopkins, 

IRS Reports Clearance Officer. 

[FR Doc. E9–16546 Filed 7–10–09; 8:45 am] 

BILLING CODE 4830–01–P 

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