[Federal Register Volume 74, Number 160 (Thursday, August 20, 2009)]
[Notices]
[Page 42166]
From the Federal Register Online via the Government Publishing Office [www.gpo.gov]
[FR Doc No: E9-19962]


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DEPARTMENT OF THE TREASURY

Internal Revenue Service


Proposed Collection; Comment Request for Forms 2210 and 2210-F

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 2210, Underpayment of Estimated Tax by Individuals, Estate, and 
Trusts, and Form 2210-F, Underpayment of Estimated Tax by Farmers and 
Fishermen.

DATES: Written comments should be received on or before October 19, 
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 forms and instructions should be directed to Allan 
Hopkins at Internal Revenue Service, (202) 622-6665, Room 6129, 1111 
Constitution Avenue, NW., Washington, DC 20224, or through the Internet 
at [email protected].

SUPPLEMENTARY INFORMATION:
    Title: Underpayment of Estimated Tax by Individuals, Estate, and 
Trusts (Form 2210), and Underpayment of Estimated Tax by Farmers and 
Fishermen (Form 2210-F).
    OMB Number: 1545-0140.
    Form Number: 2210 and 2210-F.
    Abstract: Internal Revenue Code section 6654 imposes a penalty for 
failure to pay estimated tax. Form 2210 is used by individuals, 
estates, and trusts and Form 2210-F is used by farmers and fisherman to 
determine whether they are subject to the penalty and to compute the 
penalty if it applies. The Service uses this information to determine 
whether taxpayers are subject to the penalty, and to verify the penalty 
amount.
    Current Actions: There are a total of 12 lines being added to these 
forms.
    Type of Review: Extension of a currently approved collection.
    Affected Public: Individuals or households, business or other for-
profit organizations, and farms.
    Estimated Number of Respondents: 599,999.
    Estimated Time per Respondent: 4 hrs.
    Estimated Total Annual Burden Hours: 2,405,663.
    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 20, 2009.
R. Joseph Durbala,
IRS Reports Clearance Officer.
[FR Doc. E9-19962 Filed 8-19-09; 8:45 am]
BILLING CODE 4830-01-P