Proposed Collection; Comment Request for Disclosure Statement and Regulation Disclosure Statement, 67534-67535 [2022-24356]
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Federal Register / Vol. 87, No. 215 / Tuesday, November 8, 2022 / Notices
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.
Currently, the IRS is soliciting
comments concerning an existing
Revenue Procedure 2001–29, Leveraged
Leases.
DATES: Written comments should be
received on or before January 9, 2023 to
be assured of consideration.
ADDRESSES: Direct all written comments
to Andres Garcia, Internal Revenue
Service, Room 6526, 1111 Constitution
Avenue NW, Washington, DC 20224, or
by email to pra.comment@irs.gov.
Include 1545–1738 or Leveraged Leases
in the subject line of the message.
FOR FURTHER INFORMATION CONTACT:
Requests for additional information or
copies of this collection should be
directed to LaNita Van Dyke,
202–317–6009, at Internal Revenue
Service, Room 6526, 1111 Constitution
Avenue NW, Washington, DC 20224, or
through the internet at
Lanita.VanDyke@irs.gov.
SUPPLEMENTARY INFORMATION:
Currently, the IRS is seeking
comments concerning the following
information collection tools, reporting,
and record-keeping requirements:
Title: Leveraged Leases.
OMB Number: 1545–1738.
Regulation Number: Revenue
Procedure 2001–29.
Abstract: Revenue Procedure 2001–29
sets forth the information and
representations required to be furnished
by taxpayers in requests for an advance
ruling that a leveraged lease transaction
is, in fact, a valid lease for federal
income tax purposes.
Current Actions: There are no changes
being made to the revenue procedure at
this time.
Type of Review: Extension of a
currently approved collection.
Affected Public: Individuals or
households, business or other for-profit
organizations, and not-for-profit
institutions.
Estimated Number of Respondents:
10.
Estimated Time per Respondent: 80
hours.
Estimated Total Annual Reporting
Burden hours: 800.
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 of information
displays a valid OMB control number.
Books or records relating to a collection
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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: November 3, 2022.
Molly J. Stasko,
Supervisory Tax Analyst.
[FR Doc. 2022–24323 Filed 11–7–22; 8:45 am]
BILLING CODE 4830–01–P
DEPARTMENT OF THE TREASURY
Internal Revenue Service
Proposed Collection; Comment
Request for Disclosure Statement and
Regulation Disclosure Statement
Internal Revenue Service (IRS),
Treasury.
ACTION: Notice and request for
comments.
AGENCY:
The Internal Revenue Service,
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 continuing
information collections, as required by
the Paperwork Reduction Act of 1995.
The IRS is soliciting comments
concerning disclosure statement and
regulation disclosure statement.
DATES: Written comments should be
received on or before January 9, 2023 to
be assured of consideration.
ADDRESSES: Direct all written comments
to Andres Garcia, Internal Revenue
Service, Room 6526, 1111 Constitution
Avenue NW, Washington, DC 20224, or
by email to pra.comments@irs.gov.
SUMMARY:
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Include OMB control number 1545–
0889 or Disclosure Statement (Form
8275) and Regulation Disclosure
Statement (Form 8275–R) in the subject
line of the message.
FOR FURTHER INFORMATION CONTACT:
Requests for additional information or
copies of the form should be directed to
Kerry Dennis at (202) 317–5751, or at
Internal Revenue Service, Room 6526,
1111 Constitution Avenue NW,
Washington, DC 20224, or through the
internet, at Kerry.L.Dennis@irs.gov.
SUPPLEMENTARY INFORMATION:
Title: Disclosure Statement (Form
8275) and Regulation Disclosure
Statement (Form 8275–R).
OMB Number: 1545–0889.
Form Number: 8275 and 8275–R.
Abstract: Internal Revenue Code
section 6662 imposes accuracy-related
penalties on taxpayers for substantial
understatement of tax liability or
negligence or disregard of rules and
regulations. Code section 6694 imposes
similar penalties on return preparers.
Regulations sections 1.662–4(e) and (f)
provide for reduction of these penalties
if adequate disclosure of the tax
treatment is made on Form 8275 or, if
the position is contrary to regulation on
Form 8275–R.
Current Actions: There is no change to
the paperwork burden previously
approved by OMB.
Type of Review: Extension of a
currently approved collection.
Affected Public: Business or other forprofit organizations and individuals,
not-for-profit institutions, and farms.
Estimated Number of Respondents:
666,666.
Estimated Time per Respondent: 5
hours, 34 minutes.
Estimated Total Annual Burden
Hours: 3,716,664 hours.
The following paragraph applies to all
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 of information
displays a valid OMB control number.
Books or records relating to a collection
of information must be retained if 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
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Federal Register / Vol. 87, No. 215 / Tuesday, November 8, 2022 / Notices
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: November 3, 2022.
Kerry L. Dennis,
Tax Analyst.
[FR Doc. 2022–24356 Filed 11–7–22; 8:45 am]
BILLING CODE 4830–01–P
DEPARTMENT OF VETERANS
AFFAIRS
[OMB Control No. 2900–0826]
Agency Information Collection
Activity: Intent To File a Claim for
Compensation and/or Pension, or
Survivors Pension and/or DIC
Veterans Benefits
Administration, Department of Veterans
Affairs.
ACTION: Notice.
AGENCY:
Veterans Benefits
Administration, Department of Veterans
Affairs (VA), is announcing an
opportunity for public comment on the
proposed collection of certain
information by the agency. Under the
Paperwork Reduction Act (PRA) of
1995, Federal agencies are required to
publish notice in the Federal Register
concerning each proposed collection of
information, including each proposed
reinstatement of a previously approved
collection, and allow 60 days for public
comment in response to the notice.
DATES: Written comments and
recommendations on the proposed
lotter on DSK11XQN23PROD with NOTICES1
SUMMARY:
collection of information should be
received on or before January 9, 2023.
ADDRESSES: Submit written comments
on the collection of information through
Federal Docket Management System
(FDMS) at www.Regulations.gov or to
Nancy J. Kessinger, Veterans Benefits
Administration (20M33), Department of
Veterans Affairs, 810 Vermont Avenue
NW, Washington, DC 20420 or email to
nancy.kessinger@va.gov. Please refer to
‘‘OMB Control No. 2900–0826’’ in any
correspondence. During the comment
period, comments may be viewed online
through FDMS.
FOR FURTHER INFORMATION CONTACT:
Maribel Aponte, Office of Enterprise
and Integration, Data Governance
Analytics (008), 810 Vermont Ave. NW,
Washington, DC 20006, (202) 266–4688
or email maribel.aponte@va.gov. Please
refer to ‘‘OMB Control No. 2900–0826’’
in any correspondence.
SUPPLEMENTARY INFORMATION: Under the
PRA of 1995, Federal agencies must
obtain approval from the Office of
Management and Budget (OMB) for each
collection of information they conduct
or sponsor. This request for comment is
being made pursuant to section
3506(c)(2)(A) of the PRA.
With respect to the following
collection of information, VBA invites
comments on: (1) whether the proposed
collection of information is necessary
for the proper performance of VBA’s
functions, including whether the
information will have practical utility;
(2) the accuracy of VBA’s estimate of the
burden of the proposed collection of
information; (3) ways to enhance the
quality, utility, and clarity of the
information to be collected; and (4)
ways to minimize the burden of the
collection of information on
respondents, including through the use
of automated collection techniques or
the use of other forms of information
technology.
Authority: 38 U.S.C. 5102, 38 CFR
3.155.
Title: Intent to File a Claim for
Compensation and/or Pension, or
Survivors Pension and/or DIC (VA Form
21–0966).
OMB Control Number: 2900–0826.
Type of Review: Reinstatement of a
previously approved collection.
Abstract: VA Form 21–0966 is used to
gather the necessary information to
determine an effective date for an award
granted in association with a complete
claim filed within one year of such
form. VA also uses it as a request for
application and responds by mailing the
claimant a letter of receipt, along with
the appropriate VA form or application
for VA benefits.
No changes have been made to this
form. The respondent burden has
decreased due to the estimated number
of receivables averaged over the past
year.
Affected Public: Individuals and
households.
Estimated Annual Burden: 102,348
hours.
Estimated Average Burden per
Respondent: 15 minutes.
Frequency of Response: One time.
Estimated Number of Respondents:
409,394.
By direction of the Secretary.
Maribel Aponte,
VA PRA Clearance Officer, Office of
Enterprise and Integration/Data Governance
Analytics, Department of Veterans Affairs.
[FR Doc. 2022–24354 Filed 11–7–22; 8:45 am]
BILLING CODE 8320–01–P
DEPARTMENT OF VETERANS
AFFAIRS
Advisory Committee on Former
Prisoners of War, Notice of Meeting
The Department of Veterans Affairs
(VA) gives notice under the Federal
Advisory Committee Act, 5 U.S.C. app.
2., that the Advisory Committee on
Former Prisoners of War (ACFPOW)
will conduct a hybrid meeting (inperson and virtual) on November 16,
2022–November 17, 2022 at the Michael
E. DeBakey VA Medical Center, 2002
Holcombe Blvd., Houston, TX 77030.
The meeting will begin and end as
follows, to include public participation:
Date
Time
Location
November 16, 2022 ................
8:00 a.m.–2:00 p.m. CST .......
November 16, 2022 ................
November 17, 2022 ................
2:00 p.m.–4:00 p.m. CST .......
9:00 a.m.–10:00 a.m. CST .....
November 17, 2022 ................
November 17, 2022 ................
10:00 a.m.–1:30 p.m. CST .....
1:30 p.m.–2:00 p.m. CST .......
Michael E. DeBakey VA Medical Center .................................
Microsoft TEAMS Link and Call-in Information Below .............
Michael E. DeBakey VA Medical Center .................................
Houston National Cemetery .....................................................
Microsoft TEAMS Link and Call-in Information Below .............
Houston National Cemetery .....................................................
Michael E. DeBakey VA Medical Center .................................
Microsoft TEAMS Link and Call-in Information Below .............
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]]>Agencies
[Federal Register Volume 87, Number 215 (Tuesday, November 8, 2022)]
[Notices]
[Pages 67534-67535]
From the Federal Register Online via the Government Publishing Office [www.gpo.gov]
[FR Doc No: 2022-24356]
-----------------------------------------------------------------------
DEPARTMENT OF THE TREASURY
Internal Revenue Service
Proposed Collection; Comment Request for Disclosure Statement and
Regulation Disclosure Statement
AGENCY: Internal Revenue Service (IRS), Treasury.
ACTION: Notice and request for comments.
-----------------------------------------------------------------------
SUMMARY: The Internal Revenue Service, 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
continuing information collections, as required by the Paperwork
Reduction Act of 1995. The IRS is soliciting comments concerning
disclosure statement and regulation disclosure statement.
DATES: Written comments should be received on or before January 9, 2023
to be assured of consideration.
ADDRESSES: Direct all written comments to Andres Garcia, Internal
Revenue Service, Room 6526, 1111 Constitution Avenue NW, Washington, DC
20224, or by email to [email protected]. Include OMB control number
1545-0889 or Disclosure Statement (Form 8275) and Regulation Disclosure
Statement (Form 8275-R) in the subject line of the message.
FOR FURTHER INFORMATION CONTACT: Requests for additional information or
copies of the form should be directed to Kerry Dennis at (202) 317-
5751, or at Internal Revenue Service, Room 6526, 1111 Constitution
Avenue NW, Washington, DC 20224, or through the internet, at
[email protected].
SUPPLEMENTARY INFORMATION:
Title: Disclosure Statement (Form 8275) and Regulation Disclosure
Statement (Form 8275-R).
OMB Number: 1545-0889.
Form Number: 8275 and 8275-R.
Abstract: Internal Revenue Code section 6662 imposes accuracy-
related penalties on taxpayers for substantial understatement of tax
liability or negligence or disregard of rules and regulations. Code
section 6694 imposes similar penalties on return preparers. Regulations
sections 1.662-4(e) and (f) provide for reduction of these penalties if
adequate disclosure of the tax treatment is made on Form 8275 or, if
the position is contrary to regulation on Form 8275-R.
Current Actions: There is no change to the paperwork burden
previously approved by OMB.
Type of Review: Extension of a currently approved collection.
Affected Public: Business or other for-profit organizations and
individuals, not-for-profit institutions, and farms.
Estimated Number of Respondents: 666,666.
Estimated Time per Respondent: 5 hours, 34 minutes.
Estimated Total Annual Burden Hours: 3,716,664 hours.
The following paragraph applies to all 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 of
information displays a valid OMB control number. Books or records
relating to a collection of information must be retained if 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
[[Page 67535]]
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: November 3, 2022.
Kerry L. Dennis,
Tax Analyst.
[FR Doc. 2022-24356 Filed 11-7-22; 8:45 am]
BILLING CODE 4830-01-P
