[Federal Register Volume 75, Number 59 (Monday, March 29, 2010)]
[Notices]
[Page 15491]
From the Federal Register Online via the Government Publishing Office [www.gpo.gov]
[FR Doc No: 2010-6840]


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DEPARTMENT OF THE TREASURY

Internal Revenue Service


Proposed Collection; Comment Request for Revenue Procedure 98-25

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 
Revenue Procedure 98-25, Automatic Data Processing.

DATES: Written comments should be received on or before May 28, 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 revenue procedure should be directed to Allan Hopkins at 
(202) 622-6665, or at Internal Revenue Service, room 6129, 1111 
Constitution Avenue NW., Washington, DC 20224, or through the Internet 
at [email protected].

SUPPLEMENTARY INFORMATION: 
    Title: Automatic Data Processing.
    OMB Number: 1545-1595.
    Revenue Procedure Number: Revenue Procedure 98-25.
    Abstract: Revenue Procedure 98-25 provides taxpayers with 
comprehensive guidance on requirements for keeping and providing IRS 
access to electronic tax records. The revenue procedure requires 
taxpayers to retain electronic, or ``machine-sensible'' records, ``so 
long as their contents may become material to the administration of the 
internal revenue laws.'' Such materiality would continue, according to 
IRS, at least until the period of limitations, including extensions, 
expires for each tax year.
    Type of Review: Extension of a currently approved collection.
    Affected Public: Individuals or households, business or other for-
profit organizations, not-for-profit institutions, farms, Federal 
government, and State, local or Tribal governments.
    Estimated Number of Respondents: 3,000.
    Estimated Time per Respondent: 40 hours.
    Estimated Total Annual Burden Hours: 120,000.
    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: March 10, 2010.
R. Joseph Durbala,
Supervisory Tax Analyst.
[FR Doc. 2010-6840 Filed 3-26-10; 8:45 am]
BILLING CODE 4830-01-P