[Federal Register Volume 74, Number 92 (Thursday, May 14, 2009)]
[Notices]
[Pages 22805-22806]
From the Federal Register Online via the Government Publishing Office [www.gpo.gov]
[FR Doc No: E9-11214]


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DEPARTMENT OF THE TREASURY

Internal Revenue Service


Proposed Collection; Comment Request for Form 851

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 
Form 851, Affiliations Schedule.

DATES: Written comments should be received on or before July 13, 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 form and instructions should be directed to Carolyn N. 
Brown, (202) 622-6688, Internal Revenue Service, room 6129, 1111 
Constitution Avenue, NW., Washington, DC 20224, or through the Internet 
at [email protected].

SUPPLEMENTARY INFORMATION:
    Title: Affiliations Schedule.
    OMB Number: 1545-0025.
    Form Number: 851.
    Abstract: Form 851 is filed by the parent corporation for an 
affiliated group of corporations that files a consolidated return (Form 
1120). Form 851 provides IRS with information on the names and 
identification numbers of the members of the affiliated group, the 
taxes paid by each member of the group, and stock ownership, changes in 
stock ownership and other information to determine that each 
corporation is a qualified member of the affiliated group as defined in 
Internal Revenue Code section 1504.
    Current Actions: There are no changes being made to Form 851 at 
this time.
    Type of Review: Extension of a currently approved collection.
    Affected Public: Businesses or other for-profit organizations and 
farms.
    Estimated Number of Responses: 4,000.
    Estimated Time per Response: 12 hrs., 46 min.
    Estimated Total Annual Burden Hours: 51,040.
    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

[[Page 22806]]

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: April 28, 2009.
R. Joseph Durbala,
IRS Reports Clearance Officer.
[FR Doc. E9-11214 Filed 5-13-09; 8:45 am]
BILLING CODE 4830-01-P