[Federal Register Volume 72, Number 192 (Thursday, October 4, 2007)]
[Notices]
[Page 56829]
From the Federal Register Online via the Government Publishing Office [www.gpo.gov]
[FR Doc No: E7-19565]


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DEPARTMENT OF THE TREASURY

Internal Revenue Service

[REG-209830-96]


Proposed Collection; Comment Request for Regulation Project

AGENCY: Internal Revenue Service (IRS), Treasury.

ACTION: Notice and request for comments.

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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-209830-96 (TD 8779), Estate and Gift Tax 
Marital Deduction.

DATES: Written comments should be received on or before December 3, 
2007 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 regulation should be directed to Robert Black, at (202) 
622-3179, or at Internal Revenue Service, room 6129, 1111 Constitution 
Avenue, NW., Washington, DC 20224, or through the Internet, at 
[email protected].

SUPPLEMENTARY INFORMATION: 
    Title: Estate and Gift Tax Marital Deduction.
    OMB Number: 1545-1612.
    Regulation Project Number: REG-209830-96.
    Abstract: The information requested in regulation section 
20.2056(b)-7(d)(3)(ii) is necessary to provide a method for estates of 
decedents whose estate tax returns were due on or before February 18, 
1997, to obtain an extension of time to make the qualified terminable 
interest property (QTIP) election under section 2056(b)(7)(B)(v).
    Current Actions: There is no change to this existing regulation.
    Type of Review: Extension of OMB approval.
    Affected Public: Individual or households.
    The estimated reporting burden in this regulation is reflected in 
the burden of Form 843, Claim for Refund and Request for Abatement, and 
Forms 706 and 706-NA, United States Estate (and Generation-Skipping 
Transfer) Tax Return.
    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: September 26, 2007.
R. Joseph Durbala,
IRS Reports Clearance Officer.
 [FR Doc. E7-19565 Filed 10-3-07; 8:45 am]
BILLING CODE 4830-01-P