[Federal Register Volume 75, Number 128 (Tuesday, July 6, 2010)]
[Pages 38874-38875]
From the Federal Register Online via the Government Publishing Office [www.gpo.gov]
[FR Doc No: 2010-16234]



Internal Revenue Service

Proposed Collection; Comment Request for Form 706-NA

AGENCY: Internal Revenue Service (IRS), Treasury.

ACTION: Notice and request for comments.


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 
Form 706-NA, United States Estate (and Generation-Skipping Transfer) 
Tax Return, Estate of nonresident not a citizen of the United States.

DATES: Written comments should be received on or before September 7, 
2010 to be assured of consideration.

[[Page 38875]]

ADDRESSES: Direct all written comments to Gerald Shields, Room 6129, 
1111 Constitution Avenue, NW., Washington, DC 20224.

FOR FURTHER INFORMATION CONTACT: Requests for additional information or 
copies of the form and instructions 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].

    Title: United States Estate (and Generation-Skipping Transfer) Tax 
Return, Estate of nonresident not a citizen of the United States.
    OMB Number: 1545-0531.
    Form Number: 706-NA.
    Abstract: Form 706-NA is used to compute estate and generation-
skipping transfer tax liability for nonresident alien decedents in 
accordance with section 6018 of the Internal Revenue Code. IRS uses the 
information on the form to determine the correct amount of tax and 
    Current Actions: There are no changes being made to the form at 
this time.
    Type of Review: Extension of a currently approved collection.
    Affected Public: Individuals or households.
    Estimated Number of Respondents: 10.
    Estimated Time per Respondent: 4 hours, 29 minutes.
    Estimated Total Annual Burden Hours: 45.
    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 23, 2010.
Gerald Shields,
Supervisory Tax Analyst.
[FR Doc. 2010-16234 Filed 7-2-10; 8:45 am]