36548 Federal Register / Vol. 74, No. 140 / Thursday, July 23, 2009 / Notices 

of their duty to file United States Tax 

returns. 

Current Actions: There is no change to 

this existing regulation. 

Type of Review: Extension of a 

currently approved collection. 

Affected Public: Individuals or 

households. 

Estimated Number of Respondents for 

Passport Applicants: 5,000,000. 

Estimated Time Per Respondent: 6 

minutes. 

Estimated Total Annual Burden 

Hours for Passport Applicants: 

500,000 hours. 

Estimated Number of Respondents for 

Permanent Residence Applicants: 

500,000. 

Estimated Time Per Respondent: 30 

minutes. 

Estimated Total Annual Burden 

Hours for Permanent Residence 

Applicants: 250,000 hours. 

The following paragraph applies to all 

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 16, 2009. 

R. Joseph Durbala, 

IRS Reports Clearance Officer. 

[FR Doc. E9–17486 Filed 7–22–09; 8:45 am] 

BILLING CODE 4830–01–P 

DEPARTMENT OF THE TREASURY 

Internal Revenue Service 

Proposed Collection; Comment 

Request for TD 9054 

AGENCY: Internal Revenue Service (IRS), 

Treasury. 

ACTION: Notice and request for 

comments. 

SUMMARY: This final regulation relates to 

the disclosure of returns and return 

information to a designee of the 

taxpayer. The regulation provides 

guidance to IRS employees responsible 

for disclosing returns and return 

information and to taxpayers who wish 

to designate a person or persons to 

whom returns and return information 

may be disclosed. 

Currently, the IRS is soliciting 

comments concerning an existing final 

regulation, TD 9054, Disclosure of 

Returns and Return Information to 

Designee of Taxpayer. 

DATES: Written comments should be 

received on or before September 21, 

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 Robert 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: Disclosure of Returns and 

Return Information to Designee of 

Taxpayer. 

OMB Number: 1545–1816. 

Regulation Project Number: TD 9054 

Abstract: Under section 6103(a), 

returns and return information are 

confidential unless disclosure is 

otherwise authorized by the Code. 

Section 6103(c), as amended in 1996 by 

section 1207 of the Taxpayer Bill of 

Rights II, Public Law 104–168 (110 Stat. 

1452), authorizes the IRS to disclose 

returns and return information to such 

person or persons as the taxpayer may 

designate in a request for or consent to 

disclosure, or to any other person at the 

taxpayer’s request to the extent 

necessary to comply with a request for 

information or assistance made by the 

taxpayer to such other person. 

Disclosure is permitted subject to such 

requirements and conditions as may be 

prescribed by regulations. With the 

amendment in 1996, Congress 

eliminated the longstanding 

requirement that disclosures to 

designees of the taxpayer must be 

pursuant to the written request or 

consent of the taxpayer. 

Current Actions: There is no change to 

this final regulation. 

Type of Review: Extension of 

currently approved collection. 

Affected Public: Individuals or 

households, business or other not-forprofit institutions, farms, and Federal, 

state, local or tribal governments. 

Estimated Number of Respondents: 

4,000. 

Estimated Time Per Respondent: 12 

minutes. 

Estimated Total Annual Burden 

Hours: 800. 

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 16, 2009. 

R. Joseph Durbala, 

IRS Reports Clearance Officer. 

[FR Doc. E9–17480 Filed 7–22–09; 8:45 am] 

BILLING CODE 4830–01–P 


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