[Federal Register Volume 75, Number 114 (Tuesday, June 15, 2010)]
[Notices]
[Pages 33891-33892]
From the Federal Register Online via the Government Publishing Office [www.gpo.gov]
[FR Doc No: 2010-14281]


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DEPARTMENT OF THE TREASURY

Internal Revenue Service

[NOTICE-2010-30]


Proposed Collection; Comment Request for NOTICE 2010-30

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 
the existing proposed and temporary regulations, NOTICE-2010-30--
Transitional Guidance for Taxpayers Claiming Relief under the Military 
Spouses Residency Relief Act for Taxable Year 2009.

DATES: Written comments should be received on or before August 16, 2010 
to be assured of consideration.

ADDRESSES: Direct all written comments to Gerald Shields, 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 Elaine Christophe, 
(202) 622-3179, or at Internal Revenue Service, Room 6129, 1111 
Constitution Avenue, NW., Washington DC 20224, or through the Internet, 
at [email protected].

SUPPLEMENTARY INFORMATION: 
    Title: Transitional Guidance for Taxpayers Claiming Relief under 
the Military Spouses Residency Relief Act for Taxable Year 2009.
    OMB Number: 1545-2169.
    Regulation Project Number: NOTICE 2010-30.
    Abstract: This document contains transitional guidance and provides 
civilian spouses working in a U.S. territory during 2009 but claiming a 
tax residence in one of the 50 States or the District of Columbia 
(``U.S. mainland'') under MSRRA with an extension of time through 
October 15, 2010 for paying the tax due the Internal Revenue Service 
(``IRS'') for 2009. This notice also provides civilian spouses working 
on the U.S. mainland during 2009 but claiming a tax residence in a U.S.

[[Page 33892]]

territory under MSRRA with guidance on filing claims for refund of 
Federal income taxes that their employers withheld and remitted to the 
IRS or estimated tax payments the taxpayers paid to the IRS during 
2009.
    Current Actions: There is no change to this existing regulation.
    Type of Review: Extension of a currently approved collection.
    Affected Public: Individuals and Households.
    Estimated Number of Respondents: 6,200.
    Estimated Time per Respondent: 1 Hour.
    Estimated Total Annual Burden Hours: 6,200.
    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: June 1, 2010.
Gerald Shields,
IRS Reports Clearance Officer.
[FR Doc. 2010-14281 Filed 6-14-10; 8:45 am]
BILLING CODE 4830-01-P