[Federal Register Volume 76, Number 101 (Wednesday, May 25, 2011)]
[Notices]
[Pages 30428-30429]
From the Federal Register Online via the Government Publishing Office [www.gpo.gov]
[FR Doc No: 2011-12830]


-----------------------------------------------------------------------

DEPARTMENT OF THE TREASURY

Internal Revenue Service


Proposed Collection; Comment Request for Revenue Procedure 99-21

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

[[Page 30429]]

soliciting comments concerning disability suspension.

DATES: Written comments should be received on or before July 25, 2011 
to be assured of consideration.

ADDRESSES: Direct all written comments to Yvette Lawrence, Internal 
Revenue Service, room 6129, 1111 Constitution Avenue, NW., Washington, 
DC 20224.

FOR FURTHER INFORMATION CONTACT: Requests for additional information or 
copies of revenue procedure should be directed to Allan Hopkins, (202) 
622-6665, Internal Revenue Service, room 6129, 1111 Constitution 
Avenue, NW., Washington, DC 20224, or through the Internet at 
[email protected].

SUPPLEMENTARY INFORMATION:
    Title: Disability Suspension.
    OMB Number: 1545-1649.
    Revenue Procedure Number: Revenue Procedure 99-21.
    Abstract: Revenue Procedure 99-21 describes the information that is 
needed to establish a claim that a taxpayer was financially disabled 
for purposes of section 6511(h) of the Internal Revenue Code. Under 
section 6511(h), the statute of limitations on claims for credit or 
refund is suspended for any period of an individual taxpayer's life 
during which the taxpayer is unable to manage his or her financial 
affairs because of a medically determinable mental or physical 
impairment, if the impairment can be expected to result in death, or 
has lasted (or can be expected to last) for a continuous period of not 
less than 12 months. Section 6511(h)(2)(A) requires that proof of the 
taxpayer's financial disability be furnished to the Internal Revenue 
Service.
    Current Actions: There are no changes being made to the revenue 
procedure at this time.
    Type of Review: Extension of a currently approved collection.
    Affected Public: Individuals or households.
    Estimated Number of Respondents: 48,200.
    Estimated Time per Respondent: 30 minutes.
    Estimated Total Annual Burden Hours: 24,100.
    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: May 16, 2011.
Yvette Lawrence,
IRS Reports Clearance Officer.
[FR Doc. 2011-12830 Filed 5-24-11; 8:45 am]
BILLING CODE 4830-01-P