[Federal Register Volume 75, Number 11 (Tuesday, January 19, 2010)]
[Notices]
[Pages 2930-2931]
From the Federal Register Online via the Government Publishing Office [www.gpo.gov]
[FR Doc No: 2010-772]


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DEPARTMENT OF THE TREASURY

Internal Revenue Service

[REG-106446-98]


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 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 an 
existing final regulation, REG-106446-98 (TD 9003), Relief From Joint 
and Several Liability (Sec.  1.6015-5).

DATES: Written comments should be received on or before March 22, 2010 
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 Joel Goldberger at 
Internal Revenue Service, room 6129, 1111 Constitution Avenue NW., 
Washington, DC 20224, or at (202) 927-9368, or through the internet at 
[email protected].

SUPPLEMENTARY INFORMATION: 
    Title: Relief From Joint and Several Liability.
    OMB Number: 1545-1719.
    Regulation Project Number: REG-106446-98.
    Abstract: The regulation under section 6015 provides guidance 
regarding relief from the joint and several liability imposed by 
section 6013(d)(3). The regulations provide specific guidance on the 
three relief provisions of section 6015 and on how taxpayers would file 
a claim for such relief. In addition, the regulations provide guidance 
regarding Tax Court review of certain types of claims for relief, as 
well as information regarding the rights of the nonrequesting spouse. 
The regulations also clarify that, under section 6013, a return is not 
a joint return if one of the spouses signs the return under duress.
    Current Actions: There is no change to this existing regulation.
    Type of Review: Extension of a currently approved collection.
    Affected Public: Individuals.
    The estimate of the reporting burden in Sec.  1.6015-5 for filing a 
claim for relief from joint and several liability is reflected in the 
burden of Form 8857.
    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

[[Page 2931]]

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: December 7, 2009.
R. Joseph Durbala,
Supervisory Tax Analyst.
[FR Doc. 2010-772 Filed 1-15-10; 8:45 am]
BILLING CODE 4830-01-P