[Federal Register Volume 75, Number 122 (Friday, June 25, 2010)]
[Notices]
[Page 36476]
From the Federal Register Online via the Government Publishing Office [www.gpo.gov]
[FR Doc No: 2010-15372]


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DEPARTMENT OF THE TREASURY

Internal Revenue Service


Proposed Collection; Comment Request for Notice 2007-19, as 
Amended and Supplemented by Notice 2007-31

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 
Notice 2007-19, as Amended and Supplemented by Notice 2007-31, Statute 
of Limitations on Assessment Concerning Certain Individuals Filing 
Income Tax Returns With the U.S. Virgin Islands.

DATES: Written comments should be received on or before August 24, 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 revenue procedure 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: Statute of Limitations on Assessment Concerning Certain 
Individuals Filing Income Tax Returns With the U.S. Virgin Islands.
    OMB Number: 1545-2063.
    Notice 2007-19, as Amended and Supplemented by Notice 2007-31.
    Abstract: This Notice provides interim guidance, pending the 
issuance of regulations, concerning the statute of limitations on 
assessment for the U.S. income tax liability, if any, of U.S. citizens 
or resident aliens claiming to be bona fide residents of the US Virgin 
Islands (USVI). In addition, notice provides new information reporting 
rules for certain taxpayers claiming to be bona fide residents of the 
USVI.
    Current Actions: There are no changes being made to the Notice at 
this time.
    Type of Review: Extension of a currently approved collection.
    Affected Public: Individuals or households.
    Estimated Number of Respondents: 8,500.
    Estimated Time per Respondent: 5 Hours.
    Estimated Total Annual Burden Hours: 42,500.
    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 17, 2010.
Gerald Shields,
IRS Supervisory Tax Analyst.
[FR Doc. 2010-15372 Filed 6-24-10; 8:45 am]
BILLING CODE 4830-01-P