Proposed Collection; Comment Request for Revenue Procedure 98-46 and 97-44, 70905-70906 [2022-25298]

Download as PDF Federal Register / Vol. 87, No. 223 / Monday, November 21, 2022 / Notices 70905 Commander (individual) [IRAN-HR] (Linked To: LAW ENFORCEMENT FORCES OF THE ISLAMIC REPUBLIC OF IRAN). Designated pursuant to section l(a)(ii)(C) ofE.O. 13553 for having acted or purported to act for or on behalf of, directly or indirectly, the LAW ENFORCEMENT FORCES OF THE ISLAMIC REPUBLIC OF IRAN, a person whose property and interests in property are blocked pursuant to E.O. 13553. 5. VAHIDI, Ahmad (Arabic: c..S*.J .lA.:o.l) (a.k.a. CHERAGHI, Ahmad Shah), c/o MODAFL, Tehran, Iran; DOB 27 Jun 1958; POB Shiraz, Iran; nationality Iran; Additional Sanctions Information - Subject to Secondary Sanctions; Gender Male; Brigadier General (individual) [NPWMD] [IFSR] [IRAN-HR]. Designated pursuant to section l(a)(ii)(A) ofE.O. 13553 for being an official of the Government of Iran or a person acting on behalf of the Government of Iran (including members of paramilitary organizations) who is responsible for or complicit in, or responsible for ordering, controlling, or otherwise directing, the commission of serious human rights abuses against persons in Iran or Iranian citizens or residents, or the family members of the foregoing, on or after June 12, 2009, regardless of whether such abuses occurred in Iran. 6. NEJAT, Hossein (Arabic: w4,..l ~ ) (a.k.a. ZIBAEE NEJAD, Mohammad Hossein (Arabic: .:ilj.i-s:!l+.!J ~ ~ ) ) , Tehran, Iran; DOB Mar 1955 to Mar 1956; POB Shiraz, Iran; nationality Iran; Additional Sanctions Information - Subject to Secondary Sanctions; Gender Male; IRGC Brigadier General (individual) [IRGC] [IFSR] [IRAN-HR] (Linked To: ISLAMIC REVOLUTIONARY GUARD CORPS). Designated pursuant to section l(a)(ii)(C) ofE.O. 13553 for having acted or purported to act for or on behalf of, directly or indirectly, the ISLAMIC REVOLUTIONARY GUARD CORPS, a person whose property and interests in property are blocked pursuant to E.O. 13553. 7. RAHIMI, Hossein (Arabic: ~ . J ~ ) , Tehran, Iran; DOB Mar 1963 to Mar 1964; POB Markazi Province, Iran; nationality Iran; Additional Sanctions Information - Subject to Secondary Sanctions; Gender Male; Police chief of Tehran (individual) [IRAN-HR] (Linked To: LAW ENFORCEMENT FORCES OF THE ISLAMIC REPUBLIC OF IRAN). Designated pursuant to section l(a)(ii)(C) ofE.O. 13553 for having acted or purported to act for or on behalf of, directly or indirectly, the LAW ENFORCEMENT FORCES OF THE ISLAMIC REPUBLIC OF IRAN, a person whose property and interests in property are blocked pursuant to E.O. 13553. [FR Doc. 2022–25304 Filed 11–18–22; 8:45 am] BILLING CODE 4810–AL–C DEPARTMENT OF THE TREASURY Internal Revenue Service Proposed Collection; Comment Request for Revenue Procedure 98–46 and 97–44 Internal Revenue Service (IRS), Treasury. AGENCY: VerDate Sep<11>2014 21:25 Nov 18, 2022 Jkt 259001 Notice and request for comments. ACTION: PO 00000 Frm 00136 Fmt 4703 Sfmt 4703 The Internal Revenue Service (IRS), as part of its continuing effort to reduce paperwork and respondent burdeninvites the general public and other Federal agencies to take this opportunity to comment on information collections, as required by the Paperwork Reduction Act of 1995. The SUMMARY: E:\FR\FM\21NON1.SGM 21NON1 EN21NO22.029</GPH> lotter on DSK11XQN23PROD with NOTICES1 Dated: October 6, 2022. Andrea M. Gacki, Director, Office of Foreign Assets Control, U.S. Department of the Treasury. lotter on DSK11XQN23PROD with NOTICES1 70906 Federal Register / Vol. 87, No. 223 / Monday, November 21, 2022 / Notices IRS is soliciting comments concerning LIFO Conformity Requirements. DATES: Written comments should be received on or before January 20, 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. Include ‘‘OMB Number 1545–1559– LIFO Conformity Requirements’’ in the subject line of the message. FOR FURTHER INFORMATION CONTACT: Requests for additional information or copies of this collection should be directed to Martha R. Brinson, at (202)317–5753, or at Internal Revenue Service, Room 6526, 1111 Constitution Avenue NW, Washington, DC 20224, or through the internet at Martha.R.Brinson@irs.gov. SUPPLEMENTARY INFORMATION: Title: LIFO Conformity Requirements. OMB Number: 1545–1559. Revenue Procedure Numbers: 98–46 and 97–44. Abstract: Revenue Procedure 97–44 permits automobile dealers that comply with the terms of the revenue procedure to continue using the LIFO inventory method despite previous violations of the LIFO conformity requirements of Internal Revenue Code section 472(c) or (e)(2). Revenue Procedure 98–46 modified Revenue Procedure 97–44 by allowing medium-and heavy-duty truck dealers to take advantage of the favorable relief provided in Revenue Procedure 97–44. Current Actions: There are no changes in the paperwork burden previously approved by OMB. Type of Review: Extension of a currently approved collection. Affected Public: Business or other forprofit organizations. Estimated Number of Respondents: 5,000. Estimated Time per Respondent: 20 mins. Estimated Total Annual Burden Hours: 100,000. 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 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. VerDate Sep<11>2014 21:25 Nov 18, 2022 Jkt 259001 Request for Comments: Comments submitted in response to this notice will be summarized and/or included in the request for OMB approval. Comments will be 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 has 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 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 9, 2022. Martha R. Brinson, Tax Analyst. [FR Doc. 2022–25298 Filed 11–18–22; 8:45 am] BILLING CODE 4830–01–P DEPARTMENT OF VETERANS AFFAIRS [OMB Control No. 2900–0820] Agency Information Collection Activity: Adaptive Sport Grant Application Veterans Health Administration, Department of Veterans Affairs. ACTION: Notice. AGENCY: Veterans Health 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 extension of a currently approved collection, and allow 60 days for public comment in response to the notice. DATES: Written comments and recommendations on the proposed collection of information should be received on or before January 20, 2023. ADDRESSES: Submit written comments on the collection of information through Federal Docket Management System (FDMS) at www.Regulations.gov; or Joshua McCoy, National Veterans Sports Programs and Special Events (12RPS5), Department of Veterans Affairs, 810 Vermont Avenue NW, Washington, DC SUMMARY: PO 00000 Frm 00137 Fmt 4703 Sfmt 4703 20420 or email: Joshua.McCoy1@va.gov. Please refer to ‘‘Application for Adaptive Sports Grant, OMB Control No. 2900–0820’’ in any correspondence. During the comment period, comments may be viewed online through the 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. 2900–0820’’ 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, VHA invites comments on: (1) whether the proposed collection of information is necessary for the proper performance of VHA’s functions, including whether the information will have practical utility; (2) the accuracy of VHA’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 521A. Title: Application for Adaptive Sports Grant. OMB Control Number: 2900–0820. Type of Review: Extension of a currently approved collection. Abstract: Legal authority for this data collection is found under 38 U.S.C. 521A that authorizes and mandates the collection of data during the grant application, implementation to include quarterly and annual reporting, and closeout phases of the adaptive sports grant. Mandated collection of data allows measurement and evaluation of the adaptive sports grant program, the goal of which is providing adaptive sport opportunities for disabled veterans and members of the Armed Forces. The information will be used by VA to evaluate multiple criteria to confirm grantee eligibility, to score grantee proposals according to application criteria, and to ensure program efficacy and appropriate use of grant funds. The application information will indicate E:\FR\FM\21NON1.SGM 21NON1

Agencies

[Federal Register Volume 87, Number 223 (Monday, November 21, 2022)]
[Notices]
[Pages 70905-70906]
From the Federal Register Online via the Government Publishing Office [www.gpo.gov]
[FR Doc No: 2022-25298]


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DEPARTMENT OF THE TREASURY

Internal Revenue Service


Proposed Collection; Comment Request for Revenue Procedure 98-46 
and 97-44

AGENCY: Internal Revenue Service (IRS), Treasury.

ACTION: Notice and request for comments.

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

SUMMARY: The Internal Revenue Service (IRS), as part of its continuing 
effort to reduce paperwork and respondent burdeninvites the general 
public and other Federal agencies to take this opportunity to comment 
on information collections, as required by the Paperwork Reduction Act 
of 1995. The

[[Page 70906]]

IRS is soliciting comments concerning LIFO Conformity Requirements.

DATES: Written comments should be received on or before January 20, 
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 Number 1545-
1559-LIFO Conformity Requirements'' in the subject line of the message.

FOR FURTHER INFORMATION CONTACT: Requests for additional information or 
copies of this collection should be directed to Martha R. Brinson, at 
(202)317-5753, or at Internal Revenue Service, Room 6526, 1111 
Constitution Avenue NW, Washington, DC 20224, or through the internet 
at [email protected].

SUPPLEMENTARY INFORMATION: 
    Title: LIFO Conformity Requirements.
    OMB Number: 1545-1559.
    Revenue Procedure Numbers: 98-46 and 97-44.
    Abstract: Revenue Procedure 97-44 permits automobile dealers that 
comply with the terms of the revenue procedure to continue using the 
LIFO inventory method despite previous violations of the LIFO 
conformity requirements of Internal Revenue Code section 472(c) or 
(e)(2). Revenue Procedure 98-46 modified Revenue Procedure 97-44 by 
allowing medium-and heavy-duty truck dealers to take advantage of the 
favorable relief provided in Revenue Procedure 97-44.
    Current Actions: There are no changes in the paperwork burden 
previously approved by OMB.
    Type of Review: Extension of a currently approved collection.
    Affected Public: Business or other for-profit organizations.
    Estimated Number of Respondents: 5,000.
    Estimated Time per Respondent: 20 mins.
    Estimated Total Annual Burden Hours: 100,000.
    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 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. 
Comments will be 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 has 
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 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 9, 2022.
Martha R. Brinson,
Tax Analyst.
[FR Doc. 2022-25298 Filed 11-18-22; 8:45 am]
BILLING CODE 4830-01-P


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