[Federal Register Volume 75, Number 152 (Monday, August 9, 2010)]
[Notices]
[Page 47893]
From the Federal Register Online via the Government Publishing Office [www.gpo.gov]
[FR Doc No: 2010-19496]


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DEPARTMENT OF THE TREASURY

Internal Revenue Service


Proposed Collection; Comment Request for REG-111583-07, (T.D. 
9405) (Final)

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 
temporary and final regulations (REG-111583-07) (T.D. 9405), Employment 
Tax Adjustments.

DATES: Written comments should be received on or before October 8, 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 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].

SUPPLEMENTARY INFORMATION:
    Title: Employment Tax Adjustments.
    OMB Number: 1545-2097.
    Form Number: REG-111583-07 (T.D. 9405) (final).
    Abstract: This document contains temporary or final regulations 
relating to employment tax adjustments and employment tax refund 
claims. These regulations modify the process for making interest-free 
adjustments for both underpayments and overpayments of Federal 
Insurance Contributions Act (FICA) and Railroad Retirement Tax Act 
(RRTA) taxes and Federal income tax withholding (ITW) under sections 
6205(a) and 6413(a), respectively, of the Internal Revenue Code (Code).
    Current Actions: There is no change in the paperwork burden 
previously approved by OMB. This form is being submitted for renewal 
purposes only.
    Type of Review: Extension of a currently approved collection.
    Affected Public: Businesses and other for-profit organizations.
    Estimated Number of Respondents: 1,500,000.
    Estimated Time Per Respondent: 10 hours.
    Estimated Total Annual Burden Hours: 15,000,000.
    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: July 30, 2010.
Gerald Shields,
IRS Supervisory Tax Analyst.
[FR Doc. 2010-19496 Filed 8-6-10; 8:45 am]
BILLING CODE 4830-01-P