74 FR 52 pgs. 11811-11812 - Proposed Collection; Comment Request for Notice 97-19 and Notice 98-34
Type: NOTICEVolume: 74Number: 52Pages: 11811 - 11812
FR document: [FR Doc. E9-5939 Filed 3-18-09; 8:45 am]
Agency: Treasury Department
Sub Agency: Internal Revenue Service
Official PDF Version: PDF Version
DEPARTMENT OF THE TREASURY
Internal Revenue Service
Proposed Collection; Comment Request for Notice 97-19 and Notice 98-34
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 soliciting comments concerning Notice 97-19 and Notice 98-34, Guidance for Expatriates under Internal Revenue Code sections 877, 2501, 2107 and 6039F.
DATES:
Written comments should be received on or before May 18, 2009 to be assured of consideration.
ADDRESSES:
Direct all written comments to Glenn Kirkland, 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 R. Joseph Durbala at Internal Revenue Service, room 6129, 1111 Constitution Avenue NW., Washington, DC 20224, or at (202) 622-3634, or through the Internet at RJoseph.Durbala@irs.gov.
SUPPLEMENTARY INFORMATION:
Title: Guidance for Expatriates under Internal Revenue Code section 877, 2501, 2107 and 6039F.
OMB Number: 1545-1531.
Notice Number: Notice 97-19 and Notice 98-34.
Abstract: Notice 97-19 and Notice 98-34 provide guidance regarding the federal tax consequences for certain individuals who lose U.S. citizenship, cease to be taxed as U.S. lawful permanent residents, or are otherwise subject to tax under Code section 877. The information required by these notices will be used to help make a determination as to whether these taxpayers expatriated with a principal purpose to avoid tax.
Current Actions: There are no changes being made to the notices at this time.
Type of Review: Extension of currently approved collection.
Affected Public: Individuals or households.
Estimated Number of Respondents: 12,350.
Estimated Time Per Respondent: 32 minutes.
Estimated Total Annual Burden Hours: 6,525.
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 thecollection of information displays a valid OMB control number.Books or records relating to a collection of information must beretained as long as their contents may become material in theadministration of any internal revenue law. Generally, taxreturns and tax return information are confidential, as requiredby 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 OMBapproval. 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 thefunctions 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 tobe collected; (d) ways to minimize the burden of the collectionof information on respondents, including through the use of automated collection techniques or other forms of informationtechnology; and (e) estimates of capital or start-up costs andcosts of operation, maintenance, and purchase of services toprovide information.
Approved: February 23, 2009.
R. Joseph Durbala,
IRS Reports Clearance Officer.
[FR Doc. E9-5939 Filed 3-18-09; 8:45 am]
BILLING CODE 4830-01-P