[Federal Register Volume 74, Number 166 (Friday, August 28, 2009)]
[Notices]
[Pages 44438-44439]
From the Federal Register Online via the Government Publishing Office [www.gpo.gov]
[FR Doc No: E9-20635]


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DEPARTMENT OF THE TREASURY

Internal Revenue Service

[REG-106511-00]


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

[[Page 44439]]

collections, as required by the Paperwork Reduction Act of 1995. 
Currently, the IRS is soliciting comments concerning an existing notice 
of proposed rulemaking, REG-106511-00, Estate Tax Returns; Form 706, 
Extension to File (20.6081-1(b)).

DATES: Written comments should be received on or before October 27, 
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 regulations should be directed to Evelyn J. Mack at 
Internal Revenue Service, Room 6129, 1111 Constitution Avenue, NW., 
Washington, DC 20224, or at (202) 622-7381, or through the Internet at 
([email protected]).

SUPPLEMENTARY INFORMATION:
    Title: Estate Tax Returns; Form 706, Extension to File.
    OMB Number: 1545-1707.
    Regulation Project Number: REG-106511-00.
    Abstract: Section 6075(a) of the Internal Revenue Code (the Code) 
requires the executor of a decedent's estate to file the Federal estate 
tax return (Form 706, ``United States Estate (and Generation-Skipping 
Transfer) Tax Return'') within 9 months after the date of the 
decedent's death. Section 608(a) provides that the Secretary may grant 
a reasonable extension of time for filing any return; however, except 
in the case of executors who are abroad, no such extension may be for 
more than 6 months. Executors currently request an extension of time to 
file Form 706 by filing Form 4768, ``Application for Extension of Time 
To File a Return and/or Pay U.S. Estate (and Generation-Skipping 
Transfer) Taxes.'' The regulation grants executors of decedents' 
estates an automatic 6-month extension of time to file the Form 706 and 
requires that executors continue to file Form 4768 to receive the 
automatic extension.
    Current Actions: There is no change to this existing regulation.
    Type of Review: Extension of a currently approved collection.
    Affected Public: Individuals or households.
    The reporting burden contained in section 20.6081-1(b) is reflected 
in the burden of Form 4768, ``Application for Extension of Time To File 
a Return and/or Pay U.S. Estate (and Generation-Skipping Transfer) 
Taxes.''
    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: August 18, 2009.
Paul H. Finger,
Tax Analyst.
[FR Doc. E9-20635 Filed 8-27-09; 8:45 am]
BILLING CODE 4830-01-P