[Federal Register Volume 75, Number 199 (Friday, October 15, 2010)]
[Notices]
[Pages 63544-63545]
From the Federal Register Online via the Government Publishing Office [www.gpo.gov]
[FR Doc No: 2010-25948]


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DEPARTMENT OF THE TREASURY

Internal Revenue Service


Proposed Collection; Comment Request for Notices 437, 437-A, 438 
and 466

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 
Notices 437, 437-A, 438 and 466, Notice of Intention to Disclose.

DATES: Written comments should be received on or before December 14, 
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 Allan Hopkins, Internal 
Revenue Service, Room 6129, 1111 Constitution Avenue, NW., Washington, 
DC 20224, or at (202) 622-6665, or through the Internet at 
[email protected].

SUPPLEMENTARY INFORMATION:
    Title: Notice of Intention to Disclose.
    OMB Number: 1545-0633.
    Notice Number: Notices 437, 437-A, 438, and 466.
    Abstract: Section 6110(f) of the Internal Revenue Code requires 
that a notice of intention to disclose be sent to all persons to which 
a written determination (either a technical advice memorandum or a 
private letter ruling) is issued. That section also requires that such 
persons receive a notice if related background file documents are 
requested. Notice 437 is issued to recipients of letter rulings; 
Notices 437-A to recipients of Chief Counsel Advice; Notice 438 to 
recipients of technical advice memorandums; and Notice 466 to 
recipients if a request for the related background file document is 
received. The notices also inform the recipients of their right to 
request further deletions to the public inspection version of written 
determinations or related background file documents.
    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, business or other for-
profit organizations, not-for-profit institutions, farms, and State, 
local, or tribal governments.
    Estimated Number of Respondents: 5,250.
    Estimated Time Per Respondent: 30 minutes.
    Estimated Total Annual Burden Hours: 2,625.
    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.


[[Page 63545]]


    Approved: October 8, 2010.
Allan Hopkins,
Tax Analyst.
[FR Doc. 2010-25948 Filed 10-14-10; 8:45 am]
BILLING CODE 4830-01-P