Agency Information Collection Activities; Submission for OMB Review; Comment Request; Multiple Internal Revenue Service Information Collection Requests, 39040-39042 [2020-13963]

Download as PDF 39040 Federal Register / Vol. 85, No. 125 / Monday, June 29, 2020 / Notices Based on the data before us, we believe that the light intensity measured at test point 4.0D 20.0R for one of four samples tested is inconsequential to safety. 3. NASI is not aware of any field or customer complaints related to the lowbeam performance of the subject headlamp assemblies, nor have we been made aware of any accidents or injuries that have occurred relating to the performance of these lamp assemblies. 4. For the foregoing reasons, NASI submits that the subject non-compliance does not present an unreasonable risk, is inconsequential as it relates to motor vehicle safety and requests an exemption from the notification and remedy requirements of the Motor Vehicle Safety Act pursuant to 49 U.S.C. 30118(d) and associated regulations at 49 CFR part 556. NHTSA notes that the statutory provisions (49 U.S.C. 30118(d) and 30120(h)) that permit manufacturers to file petitions for a determination of inconsequentiality allow NHTSA to exempt manufacturers only from the duties found in sections 30118 and 30120, respectively, to notify owners, purchasers, and dealers of a defect or noncompliance and to remedy the defect or noncompliance. Therefore, any decision on this petition only applies to the subject vehicles that NASI no longer controlled at the time it determined that the noncompliance existed. However, any decision on this petition does not relieve vehicle distributors and dealers of the prohibitions on the sale, offer for sale, or introduction or delivery for introduction into interstate commerce of the noncompliant vehicles under their control after Subaru notified them that the subject noncompliance existed. (Authority: 49 U.S.C. 30118, 30120: delegations of authority at 49 CFR 1.95 and 501.8) Otto G. Matheke III, Director, Office of Vehicle Safety Compliance. [FR Doc. 2020–13927 Filed 6–26–20; 8:45 am] BILLING CODE 4910–59–P DEPARTMENT OF THE TREASURY Office of Foreign Assets Control Notice of OFAC Sanctions Actions Office of Foreign Assets Control, Treasury. ACTION: Notice. jbell on DSKJLSW7X2PROD with NOTICES AGENCY: The U.S. Department of the Treasury’s Office of Foreign Assets Control (OFAC) is publishing the names of one or more persons that have been SUMMARY: VerDate Sep<11>2014 20:25 Jun 26, 2020 Jkt 250001 placed on OFAC’s list of Specially Designated Nationals and Blocked Persons (SDN List) based on OFAC’s determination that one or more applicable legal criteria were satisfied. All property and interests in property subject to U.S. jurisdiction of these persons are blocked, and U.S. persons are generally prohibited from engaging in transactions with them. DATES: See SUPPLEMENTARY INFORMATION section for applicable date(s). FOR FURTHER INFORMATION CONTACT: OFAC: Associate Director for Global Targeting, tel.: 202–622–2420; Assistant Director for Sanctions Compliance & Evaluation, tel.: 202–622–2490; Assistant Director for Licensing, tel.: 202–622–2480. SUPPLEMENTARY INFORMATION: Electronic Availability The SDN List and additional information concerning OFAC sanctions programs are available on OFAC’s website (www.treas.gov/ofac). Notice of OFAC Actions On June 24, 2020, OFAC determined that the property and interests in property subject to U.S. jurisdiction of the following persons are blocked under the relevant sanctions authorities listed below. Individuals 1. DANAEI KENARSARI, Ali; DOB 19 May 1977; POB Shemiran, Iran; nationality Iran; Additional Sanctions Information—Subject to Secondary Sanctions; Gender Male; Passport K41818536 (Iran) expires 10 Jul 2022 (individual) [IRAN] (Linked To: ISLAMIC REPUBLIC OF IRAN SHIPPING LINES). Identified pursuant to section 1(c) of Executive Order 13599 of February 5, 2012, 77 FR 6659, 3 CFR, 2013 Comp., p. 215 (E.O. 13599), for having acted or purported to act for or on behalf of, directly or indirectly, the ISLAMIC REPUBLIC OF IRAN SHIPPING LINES, a person whose property and interests in property are blocked pursuant to this order. 2. GOHARDEHI, Mohsen; DOB 14 Sep 1985; POB Sary, Iran; nationality Iran; Additional Sanctions Information—Subject to Secondary Sanctions; Gender Male; Passport E52807849 (Iran) expires 05 Mar 2025 (individual) [IRAN] (Linked To: ISLAMIC REPUBLIC OF IRAN SHIPPING LINES). Identified pursuant to section 1(c) of E.O. 13599 for having acted or purported to act for or on behalf of, directly or indirectly, the ISLAMIC REPUBLIC OF IRAN SHIPPING LINES, a person whose property and interests in property are blocked pursuant to this order. 3. RAHNAVARD, Alireza; DOB 21 Mar 1980; POB Shiraz, Iran; nationality Iran; Additional Sanctions Information—Subject to Secondary Sanctions; Gender Male PO 00000 Frm 00201 Fmt 4703 Sfmt 4703 (individual) [IRAN] (Linked To: NATIONAL IRANIAN TANKER COMPANY). Identified pursuant to section 1(c) of E.O. 13599 for having acted or purported to act for or on behalf of, directly or indirectly, the NATIONAL IRANIAN TANKER COMPANY, a person whose property and interests in property are blocked pursuant to this order. 4. VAZIRI, Reza; DOB 05 Mar 1967; nationality Iran; Additional Sanctions Information—Subject to Secondary Sanctions; Gender Male; Passport T45534988 (Iran) expires 08 May 2023 (individual) [IRAN] (Linked To: NATIONAL IRANIAN TANKER COMPANY). Identified pursuant to section 1(c) of E.O. 13599 for having acted or purported to act for or on behalf of, directly or indirectly, the NATIONAL IRANIAN TANKER COMPANY, a person whose property and interests in property are blocked pursuant to this order. 5. YAHYA ZADEH, Hamidreza (a.k.a. YAHYAZADEH, Hamid Reza; a.k.a. YAHYAZADEH, Hamidreza), Bandar Abbas, Iran; DOB 12 Oct 1961; nationality Iran; Additional Sanctions Information—Subject to Secondary Sanctions; Gender Male; National ID No. 4431472851 (Iran) (individual) [IRAN] (Linked To: NATIONAL IRANIAN TANKER COMPANY). Identified pursuant to section 1(c) of E.O. 13599 for having acted or purported to act for or on behalf of, directly or indirectly, the NATIONAL IRANIAN TANKER COMPANY, a person whose property and interests in property are blocked pursuant to this order. Dated: June 24, 2020. Andrea M. Gacki, Director, Office of Foreign Assets Control, U.S. Department of the Treasury. [FR Doc. 2020–13906 Filed 6–26–20; 8:45 am] BILLING CODE 4810–AL–P DEPARTMENT OF THE TREASURY Agency Information Collection Activities; Submission for OMB Review; Comment Request; Multiple Internal Revenue Service Information Collection Requests Departmental Offices, U.S. Department of the Treasury. ACTION: Notice. AGENCY: The Department of the Treasury will submit the following information collection requests to the Office of Management and Budget (OMB) for review and clearance in accordance with the Paperwork Reduction Act of 1995, on or after the date of publication of this notice. The public is invited to submit comments on these requests. DATES: Comments should be received on or before July 29, 2020 to be assured of consideration. ADDRESSES: Written comments and recommendations for the proposed information collection should be sent SUMMARY: E:\FR\FM\29JNN1.SGM 29JNN1 Federal Register / Vol. 85, No. 125 / Monday, June 29, 2020 / Notices within 30 days of publication of this notice to www.reginfo.gov/public/do/ PRAMain. Find this particular information collection by selecting ‘‘Currently under 30-day Review—Open for Public Comments’’ or by using the search function. FOR FURTHER INFORMATION CONTACT: Copies of the submissions may be obtained from Molly Stasko by emailing PRA@treasury.gov, calling (202) 622– 8922, or viewing the entire information collection request at www.reginfo.gov. SUPPLEMENTARY INFORMATION: jbell on DSKJLSW7X2PROD with NOTICES Internal Revenue Service (IRS) 1. Title: Form 4422—Application For Certificate Discharging Property Subject To Estate Tax Lien and Form 15056— Escrow Agreement. OMB Control Number: 1545–0328. Type of Review: Revision of a currently approved collection. Description: Form 4422 is completed by either an executor, administrator, or other interested party for requesting release of any/all property of an estate from the Estate Tax Lien. Form 15056 is a contractual agreement between three parties (the IRS, Taxpayer and Escrow Agent) to hold funds from property sales subject to the federal estate tax lien. The only information it requires is a quarterly statement reflecting the balance in the escrow account as proof that the funds are being held in accordance with the agreement. Affected Public: Business or other forprofit organizations, Not for Profit institutions, State and Local governments, and Individuals or Households. Estimated Number of Respondents: 2,500. Frequency of Response: On occasion. Estimated Total Number of Annual Responses: 2,500. Estimated Time per Response: 30 minutes. Estimated Total Annual Burden Hours: 1,250. 2. Title: Requirements for Investments to Qualify under Section 936(d)(4) as Investments in Qualified Caribbean Basin Countries. OMB Control Number: 1545–1138. Type of Review: Extension without change of a currently approved collection. Description: The collection of information is required by the Internal Revenue Service to verify that an investment qualifies under IRC section 936(d)(4). The respondents will be possession corporations, certain financial institutions located in Puerto Rico, and borrowers of funds covered by this regulation. VerDate Sep<11>2014 20:25 Jun 26, 2020 Jkt 250001 Form: None. Affected Public: Businesses and other for-profit organizations. Estimated Number of Respondents: 50. Frequency of Response: On occasion. Estimated Total Number of Annual Responses: 50. Estimated Time per Response: 30 hours. Estimated Total Annual Burden Hours: 1,500 hours. 3. Title: Tax Information Authorization. OMB Control Number: 1545–1165. Type of Review: Extension without change of a currently approved collection. Description: Form 8821 is used to appoint someone to receive or inspect certain tax information. Data is used identify appointees and to ensure that confidential information is not divulged to unauthorized persons. Form 8821–A is an authorization signed by a taxpayer for the IRS to disclose returns and return information to local law enforcement in the event of a possible identity theft. Form: Form 8821 and Form 8821–A. Affected Public: Individuals or Households, Business or other for-profit organizations, not-for-profit institutions. Estimated Number of Respondents: 673,172. Frequency of Response: On occasion. Estimated Total Number of Annual Responses: 706,667. Estimated Time per Response: 1.05 hours and 9 minutes. Estimated Total Annual Burden Hours: 706,667 hours. 4. Title: Capitalization of Interest. OMB Control Number: 1545–1265. Type of Review: Extension without change of a currently approved collection. Description: Certain foreign students and other nonresident visitors are exempt from FICA tax for services performed as specified in the Immigration and Naturalization Act. Applicants for refund of this FICA tax withheld by their employer must complete Form 8316 to verify that they are entitled to a refund of the FICA, that the employer has not paid back any part of the tax withheld and that the taxpayer has attempted to secure a refund from his/her employer. Form: Form 8821. Affected Public: Individuals or Households, and Business or other forprofit organizations. Estimated Number of Respondents: 500,050. Frequency of Response: On occasion. Estimated Total Number of Annual Responses: 500,050. PO 00000 Frm 00202 Fmt 4703 Sfmt 4703 39041 Estimated Time per Response: 14 minutes, 2 hours. Estimated Total Annual Burden Hours: 116,767 hours. 5. Title: Failure to File Gain Recognition Agreements or Satisfy Other Reporting Obligations. OMB Control Number: 1545–1487. Type of Review: Extension without change of a currently approved collection. Description: Sections 367(e)(1) and 367(e)(2) provide for gain recognition on certain transfers to foreign persons under sections 355 and 332. Section 6038B(a) requires U.S. persons transferring property to foreign persons in exchanges described in sections 332 and 355 to furnish information regarding such transfers. Form: None. Affected Public: Business or other forprofit organizations. Estimated Number of Respondents: 414. Frequency of Response: On occasion. Estimated Total Number of Annual Responses: 414. Estimated Time per Response: 3 to 20 hours. Estimated Total Annual Burden Hours: 2,471 hours. 6. Title: Tip Reporting Alternative Commitment (TRAC) Agreement for Use in the Cosmetology and Barber Industry. OMB Control Number: 1545–1529. Type of Review: Extension without change of a currently approved collection. Description: Information is required by the Internal Revenue Service in its compliance efforts to assist employers and their employees in understanding and complying with section 6053(a), which requires employees to report all their tips monthly to their employers. Form: None. Affected Public: Business or other forprofit organizations. Estimated Number of Respondents: 4,600. Frequency of Response: On occasion. Estimated Total Number of Annual Responses: 4,600. Estimated Time per Response: 9 hours. Estimated Total Annual Burden Hours: 43,073 hours. 7. Title: Student Loan Interest Statement (Form 1098–E). OMB Control Number: 1545–1576. Type of Review: Extension without change of a currently approved collection. Description: Section 6050S(b)(2) of the Internal Revenue Code requires persons (financial institutions, governmental units, etc.) to report $600 or more of interest paid on student loans E:\FR\FM\29JNN1.SGM 29JNN1 jbell on DSKJLSW7X2PROD with NOTICES 39042 Federal Register / Vol. 85, No. 125 / Monday, June 29, 2020 / Notices to the IRS and the students. Form 1098– E is used for this purpose. Form: None. Affected Public: Business or other forprofit organizations, not-for-profit institutions and State, Local or Tribal governments. Estimated Number of Respondents: 22,148,234. Frequency of Response: On occasion. Estimated Total Number of Annual Responses: 22,148,234. Estimated Time per Response: 7 minutes. Estimated Total Annual Burden Hours: 2,657,789 hours. 8. Title: Revenue Procedure 2004– 19—Probable or Prospective Reserves Safe Harbor. OMB Control Number: 1545–1861. Type of Review: Extension without change of a currently approved collection. Description: Revenue Procedure 2004–19 requires a taxpayer to file an election statement with the Service if the taxpayer wants to use the safe harbor to estimate the taxpayers’ oil and gas properties’ probable or prospective reserves for purposes of computing cost depletion under § 611 of the Internal Revenue Code. Form: None. Affected Public: Business or other forprofit organizations. Estimated Number of Respondents: 100. Frequency of Response: On occasion. Estimated Total Number of Annual Responses: 100. Estimated Time per Response: 30 minutes. Estimated Total Annual Burden Hours: 50 hours. 9. Title: Information Regarding Request for Refund of Social Security Tax Erroneously Withheld on Wages Received by a Nonresident Alien on an F, J, or M Type Visa. OMB Control Number: 1545–1862. Type of Review: Extension without change of a currently approved collection. Description: Certain foreign students and other nonresident visitors are exempt from FICA tax for services performed as specified in the Immigration and Naturalization Act. Applicants for refund of this FICA tax withheld by their employer must complete Form 8316 to verify that they are entitled to a refund of the FICA, that the employer has not paid back any part of the tax withheld and that the taxpayer has attempted to secure a refund from his/her employer. Form: None. Affected Public: Individuals or Households. VerDate Sep<11>2014 20:25 Jun 26, 2020 Jkt 250001 Estimated Number of Respondents: 22,500. Frequency of Response: On occasion. Estimated Total Number of Annual Responses: 22,500. Estimated Time per Response: 15 minutes. Estimated Total Annual Burden Hours: 5,625 hours. 10. Title: Election to Treat a Qualified Revocable Trust as Part of an Estate. OMB Control Number: 1545–1881. Type of Review: Extension without change of a currently approved collection. Description: Form 8855 is used to make a section 645 election that allows a qualified revocable trust to be treated and taxed (for income tax purposes) as part of its related estate during the election period. Form: Form 8855. Affected Public: Business or other forprofit organizations. Estimated Number of Respondents: 5,000. Frequency of Response: On occasion. Estimated Total Number of Annual Responses: 5,000. Estimated Time per Response: 5 hours 38 minutes. Estimated Total Annual Burden Hours: 28,200 hours. 11. Title: Intake/Interview & Quality Review Sheets. OMB Control Number: 1545–1964. Type of Review: Revision of a currently approved collection. Description: 13614–C, 13614–C (SP), 13614(AR), 13614(CN–S), 13614(CN–T), 13614(HT), 13614(KR), 13614(PL), 13614(PT), 13614(TL), and, 13614(VN) contain a standardized list of required intake questions to guide volunteers in asking taxpayers basic questions about themselves. The intake sheet is an effective tool ensuring that critical taxpayer information is obtained and applied during the interview process. Affected Public: Business or other forprofit organizations, not-for-profit organizations, and Federal government. Estimated Number of Respondents: 3,750,000. Frequency of Response: On occasion. Estimated Total Number of Annual Responses: 3,750,000. Estimated Time per Response: 10 minutes. Estimated Total Annual Burden Hours: 625,136 hours. 12. Title: Form 8453–R—Electronic Filing Declaration for Form 8963. OMB Control Number: 1545–2253. Type of Review: Extension without change of a currently approved collection. Description: The purpose of the form is to authenticate the electronic filing of PO 00000 Frm 00203 Fmt 4703 Sfmt 4703 Form 8963, Report of Health Insurance Provider Information. Affected Public: Business or other forprofit organizations, not-for-profit institutions. Estimated Number of Respondents: 2,550. Frequency of Response: On occasion. Estimated Total Number of Annual Responses: 2,550. Estimated Time per Response: 1 hour 37 minutes. Estimated Total Annual Burden Hours: 4,131 hours. 13. Title: Collection of Qualitative Feedback on Agency Service Delivery. OMB Control Number: 1545–2256. Type of Review: Extension without change of a currently approved collection. Description: This collection of information is necessary to enable the Agency to garner customer and stakeholder feedback in an efficient, timely manner, in accordance with our commitment to improving service delivery. The information collected from our customers and stakeholders will help ensure that users have an effective, efficient, and satisfying experience with the Agency’s programs. Affected Public: Individuals and households, and Business or other forprofit organizations. Estimated Number of Respondents: 24,636. Frequency of Response: On occasion. Estimated Total Number of Annual Responses: 24,636. Estimated Time per Response: 15 minutes to 1.05 hours. Estimated Total Annual Burden Hours: 10,000 hours. Authority: 44 U.S.C. 3501 et seq. Dated: June 24, 2020. Spencer W. Clark, Treasury PRA Clearance Officer. [FR Doc. 2020–13963 Filed 6–26–20; 8:45 am] BILLING CODE 4830–01–P DEPARTMENT OF THE TREASURY Agency Information Collection Activities; Submission for OMB Review; Comment Request; Multiple Alcohol and Tobacco Tax and Trade Bureau Information Collection Requests Departmental Offices, U.S. Department of the Treasury. ACTION: Notice. AGENCY: The Department of the Treasury will submit the following information collection requests to the Office of Management and Budget (OMB) for review and clearance in SUMMARY: E:\FR\FM\29JNN1.SGM 29JNN1

Agencies

[Federal Register Volume 85, Number 125 (Monday, June 29, 2020)]
[Notices]
[Pages 39040-39042]
From the Federal Register Online via the Government Publishing Office [www.gpo.gov]
[FR Doc No: 2020-13963]


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DEPARTMENT OF THE TREASURY


Agency Information Collection Activities; Submission for OMB 
Review; Comment Request; Multiple Internal Revenue Service Information 
Collection Requests

AGENCY: Departmental Offices, U.S. Department of the Treasury.

ACTION: Notice.

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

SUMMARY: The Department of the Treasury will submit the following 
information collection requests to the Office of Management and Budget 
(OMB) for review and clearance in accordance with the Paperwork 
Reduction Act of 1995, on or after the date of publication of this 
notice. The public is invited to submit comments on these requests.

DATES: Comments should be received on or before July 29, 2020 to be 
assured of consideration.

ADDRESSES: Written comments and recommendations for the proposed 
information collection should be sent

[[Page 39041]]

within 30 days of publication of this notice to www.reginfo.gov/public/do/PRAMain. Find this particular information collection by selecting 
``Currently under 30-day Review--Open for Public Comments'' or by using 
the search function.

FOR FURTHER INFORMATION CONTACT: Copies of the submissions may be 
obtained from Molly Stasko by emailing [email protected], calling (202) 
622-8922, or viewing the entire information collection request at 
www.reginfo.gov.

SUPPLEMENTARY INFORMATION: 

Internal Revenue Service (IRS)

    1. Title: Form 4422--Application For Certificate Discharging 
Property Subject To Estate Tax Lien and Form 15056--Escrow Agreement.
    OMB Control Number: 1545-0328.
    Type of Review: Revision of a currently approved collection.
    Description: Form 4422 is completed by either an executor, 
administrator, or other interested party for requesting release of any/
all property of an estate from the Estate Tax Lien. Form 15056 is a 
contractual agreement between three parties (the IRS, Taxpayer and 
Escrow Agent) to hold funds from property sales subject to the federal 
estate tax lien. The only information it requires is a quarterly 
statement reflecting the balance in the escrow account as proof that 
the funds are being held in accordance with the agreement.
    Affected Public: Business or other for-profit organizations, Not 
for Profit institutions, State and Local governments, and Individuals 
or Households.
    Estimated Number of Respondents: 2,500.
    Frequency of Response: On occasion.
    Estimated Total Number of Annual Responses: 2,500.
    Estimated Time per Response: 30 minutes.
    Estimated Total Annual Burden Hours: 1,250.
    2. Title: Requirements for Investments to Qualify under Section 
936(d)(4) as Investments in Qualified Caribbean Basin Countries.
    OMB Control Number: 1545-1138.
    Type of Review: Extension without change of a currently approved 
collection.
    Description: The collection of information is required by the 
Internal Revenue Service to verify that an investment qualifies under 
IRC section 936(d)(4). The respondents will be possession corporations, 
certain financial institutions located in Puerto Rico, and borrowers of 
funds covered by this regulation.
    Form: None.
    Affected Public: Businesses and other for-profit organizations.
    Estimated Number of Respondents: 50.
    Frequency of Response: On occasion.
    Estimated Total Number of Annual Responses: 50.
    Estimated Time per Response: 30 hours.
    Estimated Total Annual Burden Hours: 1,500 hours.
    3. Title: Tax Information Authorization.
    OMB Control Number: 1545-1165.
    Type of Review: Extension without change of a currently approved 
collection.
    Description: Form 8821 is used to appoint someone to receive or 
inspect certain tax information. Data is used identify appointees and 
to ensure that confidential information is not divulged to unauthorized 
persons. Form 8821-A is an authorization signed by a taxpayer for the 
IRS to disclose returns and return information to local law enforcement 
in the event of a possible identity theft.
    Form: Form 8821 and Form 8821-A.
    Affected Public: Individuals or Households, Business or other for-
profit organizations, not-for-profit institutions.
    Estimated Number of Respondents: 673,172.
    Frequency of Response: On occasion.
    Estimated Total Number of Annual Responses: 706,667.
    Estimated Time per Response: 1.05 hours and 9 minutes.
    Estimated Total Annual Burden Hours: 706,667 hours.
    4. Title: Capitalization of Interest.
    OMB Control Number: 1545-1265.
    Type of Review: Extension without change of a currently approved 
collection.
    Description: Certain foreign students and other nonresident 
visitors are exempt from FICA tax for services performed as specified 
in the Immigration and Naturalization Act. Applicants for refund of 
this FICA tax withheld by their employer must complete Form 8316 to 
verify that they are entitled to a refund of the FICA, that the 
employer has not paid back any part of the tax withheld and that the 
taxpayer has attempted to secure a refund from his/her employer.
    Form: Form 8821.
    Affected Public: Individuals or Households, and Business or other 
for-profit organizations.
    Estimated Number of Respondents: 500,050.
    Frequency of Response: On occasion.
    Estimated Total Number of Annual Responses: 500,050.
    Estimated Time per Response: 14 minutes, 2 hours.
    Estimated Total Annual Burden Hours: 116,767 hours.
    5. Title: Failure to File Gain Recognition Agreements or Satisfy 
Other Reporting Obligations.
    OMB Control Number: 1545-1487.
    Type of Review: Extension without change of a currently approved 
collection.
    Description: Sections 367(e)(1) and 367(e)(2) provide for gain 
recognition on certain transfers to foreign persons under sections 355 
and 332. Section 6038B(a) requires U.S. persons transferring property 
to foreign persons in exchanges described in sections 332 and 355 to 
furnish information regarding such transfers.
    Form: None.
    Affected Public: Business or other for-profit organizations.
    Estimated Number of Respondents: 414.
    Frequency of Response: On occasion.
    Estimated Total Number of Annual Responses: 414.
    Estimated Time per Response: 3 to 20 hours.
    Estimated Total Annual Burden Hours: 2,471 hours.
    6. Title: Tip Reporting Alternative Commitment (TRAC) Agreement for 
Use in the Cosmetology and Barber Industry.
    OMB Control Number: 1545-1529.
    Type of Review: Extension without change of a currently approved 
collection.
    Description: Information is required by the Internal Revenue 
Service in its compliance efforts to assist employers and their 
employees in understanding and complying with section 6053(a), which 
requires employees to report all their tips monthly to their employers.
    Form: None.
    Affected Public: Business or other for-profit organizations.
    Estimated Number of Respondents: 4,600.
    Frequency of Response: On occasion.
    Estimated Total Number of Annual Responses: 4,600.
    Estimated Time per Response: 9 hours.
    Estimated Total Annual Burden Hours: 43,073 hours.
    7. Title: Student Loan Interest Statement (Form 1098-E).
    OMB Control Number: 1545-1576.
    Type of Review: Extension without change of a currently approved 
collection.
    Description: Section 6050S(b)(2) of the Internal Revenue Code 
requires persons (financial institutions, governmental units, etc.) to 
report $600 or more of interest paid on student loans

[[Page 39042]]

to the IRS and the students. Form 1098-E is used for this purpose.
    Form: None.
    Affected Public: Business or other for-profit organizations, not-
for-profit institutions and State, Local or Tribal governments.
    Estimated Number of Respondents: 22,148,234.
    Frequency of Response: On occasion.
    Estimated Total Number of Annual Responses: 22,148,234.
    Estimated Time per Response: 7 minutes.
    Estimated Total Annual Burden Hours: 2,657,789 hours.
    8. Title: Revenue Procedure 2004-19--Probable or Prospective 
Reserves Safe Harbor.
    OMB Control Number: 1545-1861.
    Type of Review: Extension without change of a currently approved 
collection.
    Description: Revenue Procedure 2004-19 requires a taxpayer to file 
an election statement with the Service if the taxpayer wants to use the 
safe harbor to estimate the taxpayers' oil and gas properties' probable 
or prospective reserves for purposes of computing cost depletion under 
Sec.  611 of the Internal Revenue Code.
    Form: None.
    Affected Public: Business or other for-profit organizations.
    Estimated Number of Respondents: 100.
    Frequency of Response: On occasion.
    Estimated Total Number of Annual Responses: 100.
    Estimated Time per Response: 30 minutes.
    Estimated Total Annual Burden Hours: 50 hours.
    9. Title: Information Regarding Request for Refund of Social 
Security Tax Erroneously Withheld on Wages Received by a Nonresident 
Alien on an F, J, or M Type Visa.
    OMB Control Number: 1545-1862.
    Type of Review: Extension without change of a currently approved 
collection.
    Description: Certain foreign students and other nonresident 
visitors are exempt from FICA tax for services performed as specified 
in the Immigration and Naturalization Act. Applicants for refund of 
this FICA tax withheld by their employer must complete Form 8316 to 
verify that they are entitled to a refund of the FICA, that the 
employer has not paid back any part of the tax withheld and that the 
taxpayer has attempted to secure a refund from his/her employer.
    Form: None.
    Affected Public: Individuals or Households.
    Estimated Number of Respondents: 22,500.
    Frequency of Response: On occasion.
    Estimated Total Number of Annual Responses: 22,500.
    Estimated Time per Response: 15 minutes.
    Estimated Total Annual Burden Hours: 5,625 hours.
    10. Title: Election to Treat a Qualified Revocable Trust as Part of 
an Estate.
    OMB Control Number: 1545-1881.
    Type of Review: Extension without change of a currently approved 
collection.
    Description: Form 8855 is used to make a section 645 election that 
allows a qualified revocable trust to be treated and taxed (for income 
tax purposes) as part of its related estate during the election period.
    Form: Form 8855.
    Affected Public: Business or other for-profit organizations.
    Estimated Number of Respondents: 5,000.
    Frequency of Response: On occasion.
    Estimated Total Number of Annual Responses: 5,000.
    Estimated Time per Response: 5 hours 38 minutes.
    Estimated Total Annual Burden Hours: 28,200 hours.
    11. Title: Intake/Interview & Quality Review Sheets.
    OMB Control Number: 1545-1964.
    Type of Review: Revision of a currently approved collection.
    Description: 13614-C, 13614-C (SP), 13614(AR), 13614(CN-S), 
13614(CN-T), 13614(HT), 13614(KR), 13614(PL), 13614(PT), 13614(TL), 
and, 13614(VN) contain a standardized list of required intake questions 
to guide volunteers in asking taxpayers basic questions about 
themselves. The intake sheet is an effective tool ensuring that 
critical taxpayer information is obtained and applied during the 
interview process.
    Affected Public: Business or other for-profit organizations, not-
for-profit organizations, and Federal government.
    Estimated Number of Respondents: 3,750,000.
    Frequency of Response: On occasion.
    Estimated Total Number of Annual Responses: 3,750,000.
    Estimated Time per Response: 10 minutes.
    Estimated Total Annual Burden Hours: 625,136 hours.
    12. Title: Form 8453-R--Electronic Filing Declaration for Form 
8963.
    OMB Control Number: 1545-2253.
    Type of Review: Extension without change of a currently approved 
collection.
    Description: The purpose of the form is to authenticate the 
electronic filing of Form 8963, Report of Health Insurance Provider 
Information.
    Affected Public: Business or other for-profit organizations, not-
for-profit institutions.
    Estimated Number of Respondents: 2,550.
    Frequency of Response: On occasion.
    Estimated Total Number of Annual Responses: 2,550.
    Estimated Time per Response: 1 hour 37 minutes.
    Estimated Total Annual Burden Hours: 4,131 hours.
    13. Title: Collection of Qualitative Feedback on Agency Service 
Delivery.
    OMB Control Number: 1545-2256.
    Type of Review: Extension without change of a currently approved 
collection.
    Description: This collection of information is necessary to enable 
the Agency to garner customer and stakeholder feedback in an efficient, 
timely manner, in accordance with our commitment to improving service 
delivery. The information collected from our customers and stakeholders 
will help ensure that users have an effective, efficient, and 
satisfying experience with the Agency's programs.
    Affected Public: Individuals and households, and Business or other 
for-profit organizations.
    Estimated Number of Respondents: 24,636.
    Frequency of Response: On occasion.
    Estimated Total Number of Annual Responses: 24,636.
    Estimated Time per Response: 15 minutes to 1.05 hours.
    Estimated Total Annual Burden Hours: 10,000 hours.

    Authority:  44 U.S.C. 3501 et seq.

    Dated: June 24, 2020.
Spencer W. Clark,
Treasury PRA Clearance Officer.
[FR Doc. 2020-13963 Filed 6-26-20; 8:45 am]
 BILLING CODE 4830-01-P