[Federal Register Volume 75, Number 122 (Friday, June 25, 2010)]
[Notices]
[Page 36475]
From the Federal Register Online via the Government Publishing Office [www.gpo.gov]
[FR Doc No: 2010-15409]


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DEPARTMENT OF THE TREASURY

Internal Revenue Service

[LR 2013 and EE-155-78]


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 
existing final regulations, LR 2013 (TD 7533), Disc Rules on Procedure 
and Administration; Rules on Export Trade Corporations, and EE-155-78 
(TD 7896), Income From Trade Shows (Sec. Sec.  1.6071-1 and 1.6072-2).

DATES: Written comments should be received on or before August 24, 2010 
to be assured of consideration.

ADDRESSES: Direct all written comments to Gerald J. 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 R. Joseph Durbala, at 
Internal Revenue Service, Room 6129, 1111 Constitution Avenue, NW., 
Washington, DC 20224, or at (202) 622-3634, or through the Internet at 
[email protected].

SUPPLEMENTARY INFORMATION: 
    Title: LR 2013 (TD 7533), Disc Rules on Procedure and 
Administration; Rules on Export Trade Corporations, and EE-155-78 (TD 
7896), Income From Trade Shows.
    OMB Number: 1545-0807.
    Regulation Project Numbers: LR 2013 and EE-155-78. Abstract: 
Regulation section 1.6071-1(b) requires that when a taxpayer files a 
late return for a short period, proof of unusual circumstances for late 
filing must be given to the District Director. Sections 6072(b), (c), 
(d), and (e) of the Internal Revenue Code deal with the filing dates of 
certain corporate returns. Regulation section 1.6072-2 provides 
additional information concerning these filing dates.
    Current Actions: There is no change to these existing regulations.
    Type of Review: Extension of OMB approval.
    Affected Public: Individual or households, business or other for-
profit organizations, not-for-profit institutions, farms, and state, 
local or tribal governments.
    Estimated Number of Respondents: 12,417.
    Estimated Time per Respondent: 15 minutes.
    Estimated Total Annual Burden Hours: 3,104.
    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 16, 2010.
Gerald J. Shields,
IRS Supervisory Tax Analyst.
[FR Doc. 2010-15409 Filed 6-24-10; 8:45 am]
BILLING CODE 4830-01-P