Agency Information Collection Activities; Submission for OMB Review; Comment Request; Application for Change in Accounting Method, 8047 [2023-02585]

Download as PDF 8047 Federal Register / Vol. 88, No. 25 / Tuesday, February 7, 2023 / Notices [FR Doc. 2023–02506 Filed 2–6–23; 8:45 am] BILLING CODE 4810–AL–C DEPARTMENT OF THE TREASURY Agency Information Collection Activities; Submission for OMB Review; Comment Request; Application for Change in Accounting Method Departmental Offices, U.S. Department of the Treasury. ACTION: Notice. 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 proposed and/or continuing information collections, as required by the Paperwork Reduction Act of 1995. The IRS is soliciting comments concerning Form 3115, Application for Change in Accounting Method. DATES: Comments should be received on or before March 9, 2023 to be assured of consideration. ADDRESSES: Written comments and recommendations for the proposed information collection should be sent 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. Copies of the submissions may be obtained from Melody Braswell by emailing PRA@treasury.gov, calling (202) 622–1035, or viewing the entire information collection request at www.reginfo.gov. SUPPLEMENTARY INFORMATION: ddrumheller on DSK120RN23PROD with NOTICES SUMMARY: Internal Revenue Service (IRS) Title: Form 3115, Application for Change in Accounting Method. OMB Number: 1545–2070. Form Number: Form 3115. Abstract: Internal Revenue Code (IRC) section 446(e) provides that a taxpaying entity that changes its method of accounting for computing taxable income must first secure the consent of the Secretary. The taxpayer uses Form 3115 to obtain this consent. VerDate Sep<11>2014 18:52 Feb 06, 2023 Jkt 259001 Current Actions: There are changes to the existing collection: (1) Four questions were added to Form 3115 to reflect changes in IRS guidance documents and regulations, and (2) citations were added and updated to reflect current IRC sections, regulations, and guidance documents. Type of Review: Reinstatement of a previously approved collection. Affected Public: Estates, trusts, and not-for-profit institutions. Estimated Number of Respondents: 190. Estimated Number of Responses per Respondent: 1. Estimated Number of Responses: 190. Estimated Time per Respondent: 99.99 hours. Estimated Total Annual Burden Hours: 18,998. Authority: 44 U.S.C. 3501 et seq. DEPARTMENT OF VETERANS AFFAIRS Advisory Committee on the Readjustment of Veterans; Notice of Meeting The Department of Veterans Affairs (VA) gives notice under the Federal Advisory Committee Act, 5 U.S.C. 10, that the Advisory Committee on the Readjustment of Veterans will hold a meeting virtually. The meeting will begin, and end as follows, and is open to the public: Date March 7, 2023 .... Time 1 p.m. to 3 p.m. EST Open session Yes. The purpose of the Committee is to advise the Department of Veterans Affairs (VA) regarding the provision by VA of benefits and services to assist Veterans in the readjustment to civilian life. In carrying out this duty, the Melody Braswell, Committee shall take into account the Treasury PRA Clearance Officer. needs of Veterans who served in combat theaters of operation. The Committee [FR Doc. 2023–02585 Filed 2–6–23; 8:45 am] assembles, reviews, and assesses BILLING CODE 4810–25–P information relating to the needs of Veterans readjusting to civilian life and the effectiveness of VA services in DEPARTMENT OF THE TREASURY assisting Veterans in that readjustment. United States Mint The Committee, comprised of 13 subject matter experts, advises the Pricing for the Silver Medals Secretary, through the VA Readjustment Counseling Service, on the provision by AGENCY: United States Mint, Department VA of benefits and services to assist of the Treasury. Veterans in the readjustment to civilian life. In carrying out this duty, the ACTION: Notice. Committee assembles, reviews, and assesses information relating to the SUMMARY: The United States Mint is announcing pricing for Silver Medals as needs of Veterans readjusting to civilian life and the effectiveness of VA services follows: in assisting Veterans in that Product Retail price readjustment, specifically taking into account the needs of Veterans who Presidential Silver Medals .... $75.00 served in combat theaters of operation. Armed Forces 1 oz. Silver On March 07, 2023, the agenda will Medal ................................ 75.00 include review of the 23rd report, a Armed Forces 2.5 oz. Silver Medals ............................... 175.00 calendar forecast and discussion over subject matter experts to consider presenting at the next full committee FOR FURTHER INFORMATION CONTACT: Ann meeting. For public members wishing to Bailey, Sr. Program Manager for Sales join the meeting, please use the and Marketing; United States Mint; 801 following Webex link: https:// 9th Street NW; Washington, DC 20220; veteransaffairs.webex.com/wbxmjs/ or call 202–354–7500. joinservice/sites/veteransaffairs/ meeting/download/ Authority: 31 U.S.C. 5111(a)(2). c09a9a0363db4de6bc4c04e59514dbfc? Eric Anderson, siteurl=veteransaffairs&MTID= Executive Secretary, United States Mint. m3e3c396408384bc7dc792eef124b54d8. [FR Doc. 2023–02549 Filed 2–6–23; 8:45 am] No time will be allotted for receiving oral comments from the public; BILLING CODE 4810–37–P PO 00000 Frm 00110 Fmt 4703 Sfmt 4703 E:\FR\FM\07FEN1.SGM 07FEN1 EN07FE23.041</GPH> Dated: February 1, 2023. Andrea M. Gacki, Director, Office of Foreign Assets Control, U.S. Department of the Treasury.

Agencies

[Federal Register Volume 88, Number 25 (Tuesday, February 7, 2023)]
[Notices]
[Page 8047]
From the Federal Register Online via the Government Publishing Office [www.gpo.gov]
[FR Doc No: 2023-02585]


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DEPARTMENT OF THE TREASURY


Agency Information Collection Activities; Submission for OMB 
Review; Comment Request; Application for Change in Accounting Method

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

ACTION: Notice.

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

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 
proposed and/or continuing information collections, as required by the 
Paperwork Reduction Act of 1995. The IRS is soliciting comments 
concerning Form 3115, Application for Change in Accounting Method.

DATES: Comments should be received on or before March 9, 2023 to be 
assured of consideration.

ADDRESSES: Written comments and recommendations for the proposed 
information collection should be sent 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.
    Copies of the submissions may be obtained from Melody Braswell by 
emailing [email protected], calling (202) 622-1035, or viewing the 
entire information collection request at www.reginfo.gov.

SUPPLEMENTARY INFORMATION:

Internal Revenue Service (IRS)

    Title: Form 3115, Application for Change in Accounting Method.
    OMB Number: 1545-2070.
    Form Number: Form 3115.
    Abstract: Internal Revenue Code (IRC) section 446(e) provides that 
a taxpaying entity that changes its method of accounting for computing 
taxable income must first secure the consent of the Secretary. The 
taxpayer uses Form 3115 to obtain this consent.
    Current Actions: There are changes to the existing collection: (1) 
Four questions were added to Form 3115 to reflect changes in IRS 
guidance documents and regulations, and (2) citations were added and 
updated to reflect current IRC sections, regulations, and guidance 
documents.
    Type of Review: Reinstatement of a previously approved collection.
    Affected Public: Estates, trusts, and not-for-profit institutions.
    Estimated Number of Respondents: 190.
    Estimated Number of Responses per Respondent: 1.
    Estimated Number of Responses: 190.
    Estimated Time per Respondent: 99.99 hours.
    Estimated Total Annual Burden Hours: 18,998.
    Authority: 44 U.S.C. 3501 et seq.

Melody Braswell,
Treasury PRA Clearance Officer.
[FR Doc. 2023-02585 Filed 2-6-23; 8:45 am]
BILLING CODE 4810-25-P
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