[Federal Register Volume 74, Number 54 (Monday, March 23, 2009)]
[Notices]
[Pages 12175-12176]
From the Federal Register Online via the Government Publishing Office [www.gpo.gov]
[FR Doc No: E9-6188]


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DEPARTMENT OF THE TREASURY


Submission for OMB Review; Comment Request

March 17, 2009.
    The Department of the Treasury will submit the following public 
information collection requirement(s) to OMB for review and clearance 
under the

[[Page 12176]]

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 April 22, 2009 
to be assured of consideration.

Internal Revenue Service (IRS)

    OMB Number: 1545-1687.
    Type of Review: Extension.
    Title: REG-110311-98 (Final) Corporate Tax Shelter Registration.
    Description: The regulations finalize the rules relating to the 
filing of certain taxpayers of a disclosure statement with their 
Federal tax returns under IRC Sec. 6111(a), the rules relating to the 
registration of confidential corporate tax shelter under section 
6011(d), and the rules relating to the list maintenance requirements 
under section 6112.
    Respondents: Businesses or other for-profits.
    Estimated Total Burden Hours: 1 hours.

    OMB Number: 1545-1018.
    Type of Review: Extension.
    Title: FI-27-89 (Temporary and Final) Real Estate Mortgage 
Investment Conduits; Reporting Requirements and Other Administrative 
Matters; FI-61-91 (Final) Allocation of Allocable Investment.
    Description: The regulations prescribe the manner in which an 
entity elects to be taxed as a real estate mortgage investment conduit 
(REMIC) and the filing requirements for REMICs and certain brokers.
    Respondents: Businesses or other for-profits.
    Estimated Total Burden Hours: 978 hours.

    OMB Number: 1545-1514.
    Type of Review: Extension.
    Title: REG-209040-88 (NPRM) Qualified Electing Fund Elections.
    Description: The regulations permit certain shareholders to make a 
special section 1295 election with respect to certain preferred shares 
of a PFIC. Taxpayers must indicate the election on a Form 8621 and 
attach a statement containing certain information and representations. 
Form 8621 must be filed annually. The shareholder also must obtain, and 
retain a copy of, a statement from the corporation as to its status as 
a PFIC.
    Respondents: Individual or households.
    Estimated Total Burden Hours: 600 hours.

    OMB Number: 1545-0430.
    Type of Review: Revision.
    Form: 4810.
    Title: Request for Prompt Assessment under Internal Revenue Code 
Section 6501(d).
    Description: Form 4810 is used to request a prompt assessment under 
IRC Section 6501(d). IRS uses this form to locate the return to 
expedite processing of the taxpayer's request.
    Respondents: Businesses or other for-profits.
    Estimated Total Burden Hours: 24,800 hours.

    OMB Number: 1545-1290.
    Type of Review: Extension.
    Title: FI-81-86 (Final) Bad Debt Reserves of Banks.
    Description: Section 585(c) of the Internal Revenue Code requires 
large banks to change from the reserve method of accounting to the 
specific charge off method of accounting for bad debts. The information 
required by section 1.585-8 of the regulations identifies any election 
made or revoked by the taxpayer in accordance with section 585(c).
    Respondents: Businesses or other for-profits.
    Estimated Total Burden Hours: 625 hours.

    OMB Number: 1545-1960.
    Type of Review: Extension.
    Form: 3949-A.
    Title: Information Referral.
    Description: This application is voluntary and the information 
requested helps us determine if there has been a violation of Income 
Tax Law. We need the taxpayer identification numbers--Social Security 
Number (SSN) or Employer Identification Number (EIN) in order to fully 
process your application. Failure to provide this information may lead 
to suspension of processing this application.
    Respondents: Individuals or households.
    Estimated Total Burden Hours: 53,750 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. E9-6188 Filed 3-20-09; 8:45 am]
BILLING CODE 4830-01-P