[Federal Register Volume 76, Number 120 (Wednesday, June 22, 2011)]
[Notices]
[Pages 36624-36625]
From the Federal Register Online via the Government Publishing Office [www.gpo.gov]
[FR Doc No: 2011-15569]


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DEPARTMENT OF THE TREASURY

Internal Revenue Service


Proposed Collection; Comment Request for Regulation Project

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 Instructions for Requesting Rulings 
and Determination Letters.

DATES: Written comments should be received on or before August 22, 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 regulation should be directed to Joel Goldberger, (202) 927-
9368, Internal Revenue Service, Room 6129, 1111 Constitution Avenue, 
NW., Washington, DC 20224, or through the Internet at 
[email protected].

SUPPLEMENTARY INFORMATION:
    Title: Instructions for Requesting Rulings and Determination 
Letters.
    OMB Number: 1545-0819.
    Regulation Project Number: T.D. 9006.
    Abstract: This document contains final regulations relating to the 
notice to interested parties requirement. Before the IRS can issue an 
advance determination regarding the qualification of a retirement plan, 
a plan sponsor must provide evidence that it has notified all persons 
who qualify as interested parties that an application for an advance 
determination will be filed with the IRS. These regulations set forth 
standards by which a plan sponsor may satisfy the notice to interested 
parties requirement. The final regulations affect retirement plan 
sponsors, plan participants and other interested parties with respect 
to a determination letter application, and certain representatives of 
interested parties.
    Current Actions: There is no change to this existing regulation.
    Type of Review: Extension of a currently approved collection.
    Affected Public: All Taxpayers.
    Estimated Number of Respondents: 271,914.
    The estimated annual burden per respondent varies from 15 minutes 
to 1 hour, depending on individual circumstances, with an estimated 
average of 55 minutes.
    Estimated Total Annual Burden Hours: 248,496.
    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

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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 13, 2011.
Yvette B. Lawrence,
IRS Reports Clearance Officer.
[FR Doc. 2011-15569 Filed 6-21-11; 8:45 am]
BILLING CODE 4830-01-P