[Federal Register Volume 73, Number 221 (Friday, November 14, 2008)]
[Notices]
[Pages 67573-67574]
From the Federal Register Online via the Government Publishing Office [www.gpo.gov]
[FR Doc No: E8-27017]


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DEPARTMENT OF THE TREASURY


Submission for OMB Review; Comment Request

November 6, 2008.
    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 December 15, 
2008 to be assured of consideration.

Internal Revenue Service (IRS)

    OMB Number: 1545-1209.
    Type of Review: Extension.
    Title: IA-83-90 (Final) Disclosure of Tax Return Information for 
Purposes of Quality or Peer Review; Disclosure of Tax Return 
Information Due to Incapacity or Death of Tax Return Preparer.
    Description: These regulations govern the circumstances under which 
tax return information may be disclosed for purposes of conducting 
quality or peer reviews, and disclosures that are necessary because of 
the tax return preparer's death or incapacity.
    Respondents: Private Sector.
    Estimated Total Burden Hours: 250,000 hours.

    OMB Number: 1545-1661.
    Type of Review: Extension.
    Title: REG-106010-98 (Final) Qualified Lessee Construction 
Allowance for Short-Term Leases.
    Description: The regulations provide guidance with respect to Sec. 
110, which provides a safe harbor whereby it will be assumed that a 
construction allowance provided by a lessor to a lessee is used to 
construct or improve lessor property when long-term property is 
constructed or improved and used pursuant to a short-term lease. The 
regulations also provide a reporting requirement that ensures that both 
the lessee and lessor consistently treat the property subject to the 
construction allowance as nonresidential real property owned by the 
lessor.
    Respondents: Private Sector.
    Estimated Total Burden Hours: 10,000 hours.

    OMB Number: 1545-1418.
    Type of Review: Extension.
    Title: REG-154000-04 (Notice of Proposed Rulemaking Final and 
Temporary Regulations) Diesel Fuel and Kerosene Excise Tax; Dye 
Injection.
    Description: In order for diesel fuel and kerosene that is used in 
a nontaxable use to be exempt from tax under section 4082(a), it must 
be indelibly dyed by use of a mechanical dye injection system that 
satisfies the requirement in the regulations.
    Respondents: Private Sector.
    Estimated Total Burden Hours: 1,400 hours.

    OMB Number: 1545-1791.
    Type of Review: Extension.
    Form: 12339-A, 12339, 12339-B.
    Title: Tax Check Waiver.
    Description: The tax check waiver is necessary for the purpose of 
ensuring that all panel members are tax compliant. Information provided 
will be used to qualify or disqualify individuals to serve as panel 
members. The information will be used as appropriate by the Taxpayer 
Advocate service staff, and other appropriate IRS personnel.
    Respondents: Individuals or households.
    Estimated Total Burden Hours: 417 hours.

    OMB Number: 1545-1941.
    Type of Review: Extension.
    Form: 3491.
    Title: Consumer Cooperative Exemption Application.
    Description: A cooperative uses Form 3491 to apply for exemption 
from filing information returns (Forms 1099-PATR) on patronage 
distributions of $10 or more to any person during the calendar year.
    Respondents: Private Sector.
    Estimated Total Burden Hours: 148 hours.

    OMB Number: 1545-0295.
    Type of Review: Extension.
    Title: Notice 210 Preparation Instruction for Media Labels.
    Description: Notice 210, Preparation Instructions for Media Labels, 
instructs the filers on how to prepare their own pressure sensitive 
label. This label must be attached to each and every piece of magnetic 
media to identify specific items needed so that the media can be 
processed by the Internal Revenue Service.
    Respondents: Private Sector.
    Estimated Total Burden Hours: 12,765 hours.

    OMB Number: 1545-1275.
    Type of Review: Extension.
    Form Number:
    Title: Limitations on Corporate Net Operating Loss Carryforwards 
(CO-45-91 Final).
    Description: Section 1.382-9(d)(2)(iii) and (d)(4)(iv) allow a loss 
corporation to rely on a statement by beneficial owners of indebtedness 
in determining whether the loss corporation qualifies under section 
382(l)(1)(5). Section 1.382-9(d)(6)(ii) requires a loss corporation to

[[Page 67574]]

file an election if it wants to apply the regulations retroactively, or 
revoke a prior section 382(l)(1)(6) election.
    Respondents: Private Sector.
    Estimated Total Burden Hours: 200 hours.
    Clearance Officer: Glenn P. Kirkland, (202) 622-3428, Internal 
Revenue Service, Room 6516, 1111 Constitution Avenue, NW., Washington, 
DC 20224.
    OMB Reviewer: Nicholas A. Fraser, (202) 395-5887, Office of 
Management and Budget, Room 10235, New Executive Office Building, 
Washington, DC 20503.

Celina Elphage,
Treasury PRA Clearance Officer.
[FR Doc. E8-27017 Filed 11-13-08; 8:45 am]
BILLING CODE 4810-01-P