[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