[Federal Register Volume 76, Number 109 (Tuesday, June 7, 2011)]
[Notices]
[Pages 33024-33025]
From the Federal Register Online via the Government Publishing Office [www.gpo.gov]
[FR Doc No: 2011-13929]
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DEPARTMENT OF THE TREASURY
Internal Revenue Service
Notice and Request for Comments
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)). The IRS is soliciting comments concerning information
collection requirements related to Application Requirements,
Retroactive Reinstatement and Reasonable Cause under Section 6033(j).
DATES: Written comments should be received on or before August 8, 2011
to be assured of consideration.
ADDRESSES: Direct all written comments to Yvette B. Lawrence, Internal
Revenue Service, Room 6129, 1111 Constitution Avenue, NW., Washington,
DC 20224.
FOR FURTHER INFORMATION CONTACT: Requests for additional information or
copies of notice should be directed to Joel Goldberger, at (202) 927-
9368, or at Internal Revenue Service, Room 6129, 1111 Constitution
Avenue, NW., Washington, DC 20224, or through the Internet, at
[email protected].
SUPPLEMENTARY INFORMATION:
Title: Application Requirements, Retroactive Reinstatement and
Reasonable Cause under Section 6033(j).
OMB Number: 1545-2206.
Notice Number: Notice 2011-44.
Abstract: This notice provides guidance with respect to applying
for reinstatement and requesting retroactive reinstatement and
establishing reasonable cause under section 6033(j)(2) and (3) of the
Internal Revenue Code (the Code) for an organization that has had its
tax-exempt status automatically revoked under section 6033(j)(1) of the
Code. The Treasury Department (Treasury) and the Internal Revenue
Service (IRS) intend to issue regulations under section 6033(j) that
will prescribe rules, including rules relating to the application for
reinstatement of tax-exempt status under section 6033(j)(2) and the
request for retroactive reinstatement under section 6033(j)(3).
Simultaneously, and in conjunction with the publication of Notice
2011-44, Treasury and the Internal Revenue Service (IRS) will publish
Notice 2011-43, Transitional Relief under Section 6033(j) for Small
Organizations. This relief will apply to small organizations that have
lost their tax-exempt status because they failed to file an annual
electronic notice for taxable years beginning in 2007, 2008 and 2009.
The IRS will treat a small organization that qualifies for the
transitional relief as having established reasonable cause for its
filing failures and will reinstate the organization's tax-exempt status
retroactive to the date it was revoked. In order to qualify for the
transitional relief, a small organization's application for
reinstatement of its tax-exempt status must be postmarked on or before
December 31, 2012.
Current Actions: There are no changes being made to the burden
previously requested, at this time.
Type of Review: Extension of a currently approved collection.
Affected Public: Not-for-profit institutions.
Estimated Number of Respondents: 2,917.
Estimated Average Time per Respondent: 1 hour.
Estimated Total Annual Burden Hours: 2,917.
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
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
[[Page 33025]]
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 1, 2011.
Yvette B. Lawrence,
IRS Reports Clearance Officer.
[FR Doc. 2011-13929 Filed 6-6-11; 8:45 am]
BILLING CODE 4830-01-P