Proposed Collection; Requesting Comments on Form 706-GS(D-1), 29803-29804 [2023-09699]
Download as PDF
Federal Register / Vol. 88, No. 88 / Monday, May 8, 2023 / Notices
engineer. Further, all movements would
take place during daylight hours and at
restricted speed.
A copy of the petition, as well as any
written communications concerning the
petition, is available for review online at
www.regulations.gov.
Interested parties are invited to
participate in these proceedings by
submitting written views, data, or
comments. FRA does not anticipate
scheduling a public hearing in
connection with these proceedings since
the facts do not appear to warrant a
hearing. If any interested party desires
an opportunity for oral comment and a
public hearing, they should notify FRA,
in writing, before the end of the
comment period and specify the basis
for their request.
All communications concerning these
proceedings should identify the
appropriate docket number and may be
submitted at https://
www.regulations.gov. Follow the online
instructions for submitting comments.
Communications received by July 7,
2023 will be considered by FRA before
final action is taken. Comments received
after that date will be considered if
practicable.
Anyone can search the electronic
form of any written communications
and comments received into any of our
dockets by the name of the individual
submitting the comment (or signing the
document, if submitted on behalf of an
association, business, labor union, etc.).
Under 5 U.S.C. 553(c), the U.S.
Department of Transportation (DOT)
solicits comments from the public to
better inform its processes. DOT posts
these comments, without edit, including
any personal information the
commenter provides, to
www.regulations.gov, as described in
the system of records notice (DOT/ALL–
14 FDMS), which can be reviewed at
https://www.transportation.gov/privacy.
See also https://www.regulations.gov/
privacy-notice for the privacy notice of
regulations.gov.
Issued in Washington, DC.
John Karl Alexy,
Associate Administrator for Railroad Safety
Chief Safety Officer.
[FR Doc. 2023–09656 Filed 5–5–23; 8:45 am]
ddrumheller on DSK120RN23PROD with NOTICES1
BILLING CODE 4910–06–P
DEPARTMENT OF TRANSPORTATION
Federal Railroad Administration
[Docket Number FRA–2023–0018]
Petition for Waiver of Compliance
Under part 211 of title 49 Code of
Federal Regulations (CFR), this
VerDate Sep<11>2014
21:48 May 05, 2023
Jkt 259001
document provides the public notice
that on February 13, 2023, the Little
River Railroad (LRR) petitioned the
Federal Railroad Administration (FRA)
for a waiver of compliance from certain
provisions of the Federal railroad safety
regulations contained at 49 CFR parts
215 (Railroad Freight Car Safety
Standards) and 224 (Reflectorization of
Rail Freight Rolling Stock). FRA
assigned the petition Docket Number
FRA–2023–0018.
Specifically, LRR requested a special
approval pursuant to 49 CFR 215.203,
Restricted cars, for a total of 5 cars,
comprised of 2 stock cars (LRR 82990
and LRR 83022) and 3 cabooses (LRR
2630, LRR 2623, and LRR 1976) that are
more than 50 years from the date of
original construction. LRR also requests
relief from § 224.101, General
requirements, to operate the cars in
tourist/excursion service. In support of
its request, LRR states that the cars will
not be interchanged and will be
operated at restricted speed/yard limits.
A copy of the petition, as well as any
written communications concerning the
petition, is available for review online at
www.regulations.gov.
Interested parties are invited to
participate in these proceedings by
submitting written views, data, or
comments. FRA does not anticipate
scheduling a public hearing in
connection with these proceedings since
the facts do not appear to warrant a
hearing. If any interested party desires
an opportunity for oral comment and a
public hearing, they should notify FRA,
in writing, before the end of the
comment period and specify the basis
for their request.
All communications concerning these
proceedings should identify the
appropriate docket number and may be
submitted at https://
www.regulations.gov. Follow the online
instructions for submitting comments.
Communications received by July 7,
2023 will be considered by FRA before
final action is taken. Comments received
after that date will be considered if
practicable.
Anyone can search the electronic
form of any written communications
and comments received into any of our
dockets by the name of the individual
submitting the comment (or signing the
document, if submitted on behalf of an
association, business, labor union, etc.).
Under 5 U.S.C. 553(c), the U.S.
Department of Transportation (DOT)
solicits comments from the public to
better inform its processes. DOT posts
these comments, without edit, including
any personal information the
commenter provides, to
www.regulations.gov, as described in
PO 00000
Frm 00183
Fmt 4703
Sfmt 4703
29803
the system of records notice (DOT/ALL–
14 FDMS), which can be reviewed at
https://www.transportation.gov/privacy.
See also https://www.regulations.gov/
privacy-notice for the privacy notice of
regulations.gov.
Issued in Washington, DC.
John Karl Alexy,
Associate Administrator for Railroad Safety,
Chief Safety Officer.
[FR Doc. 2023–09658 Filed 5–5–23; 8:45 am]
BILLING CODE 4910–06–P
DEPARTMENT OF THE TREASURY
Internal Revenue Service
Proposed Collection; Requesting
Comments on Form 706–GS(D–1)
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 proposed and/or
continuing information collections, as
required by the Paperwork Reduction
Act of 1995. The IRS is soliciting
comments concerning Form 706–GS(D–
1), Notification of Distribution From a
Generation-Skipping Trust.
DATES: Written comments should be
received on or before July 7, 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 Control No. 1545–1143 in
the subject line of the message.
FOR FURTHER INFORMATION CONTACT:
Requests for additional information or
copies of this collection should be
directed to Jon Callahan, (737) 800–
7639, at Internal Revenue Service, Room
6526, 1111 Constitution Avenue NW,
Washington, DC 20224, or through the
internet at jon.r.callahan@irs.gov.
SUPPLEMENTARY INFORMATION: The IRS is
currently seeking comments concerning
the following information collection
tools, reporting, and record-keeping
requirements:
Title: Notification of Distribution from
a Generation-Skipping Trust.
OMB Number: 1545–1143.
Form Number: 706–GS(D–1).
Abstract: Trustees use Form 706–
GS(D–1) to report certain distributions
from a trust that are subject to the
SUMMARY:
E:\FR\FM\08MYN1.SGM
08MYN1
ddrumheller on DSK120RN23PROD with NOTICES1
29804
Federal Register / Vol. 88, No. 88 / Monday, May 8, 2023 / Notices
generation-skipping transfer (GST) tax.
The skip person distributee uses the
information to figure any GST tax due
on the distribution. The IRS uses the
information to verify that the tax has
been properly computed.
Current Actions: There is no change to
the existing collection.
Type of Review: Extension of a
currently approved collection.
Affected Public: Business or other forprofit organizations.
Estimated Number of Responses:
13,000.
Estimated Time per Respondent: 4.36
hours.
Estimated Total Annual Burden
Hours: 56,680.
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. 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: May 2, 2023.
Jon R. Callahan,
Tax Analyst.
[FR Doc. 2023–09699 Filed 5–5–23; 8:45 am]
BILLING CODE 4830–01–P
VerDate Sep<11>2014
21:48 May 05, 2023
Jkt 259001
DEPARTMENT OF THE TREASURY
Internal Revenue Service
Low Income Taxpayer Clinic Grant
Program; Availability of 2024 Grant
Application Package
Internal Revenue Service (IRS),
Treasury.
ACTION: Solicitation of grant
applications.
AGENCY:
This document contains a
notice that the IRS has provided a grant
opportunity in www.grants.gov for
organizations interested in applying for
a Low Income Taxpayer Clinic (LITC)
matching grant. The IRS is authorized to
award multi-year LITC grants not to
exceed three years. (Organizations
currently participating in the LITC grant
program that are submitting a NonCompeting Continuation Request for
continued funding for 2024 must do so
electronically at
www.grantsolutions.gov). Grants may be
awarded for the development,
expansion, or continuation of programs
providing qualified services to eligible
taxpayers. Grant funds may be awarded
for start-up expenditures incurred by
new clinics during 2024. The budget
and the period of performance for the
grant will be January 1, 2024—
December 31, 2024. The application
period runs from May 8, 2023, through
June 26, 2023.
DATES: All applications and requests for
continued funding for the 2024 grant
year must be filed electronically by
11:59 p.m. (Eastern Time) on June 26,
2023. All organizations must use the
funding number of TREAS–GRANTS–
052024–001, and the Catalog of Federal
Domestic Assistance program number is
21.008, see www.sam.gov. The IRS is
scheduling two optional webinars,
Session One on May 11, and Session
Two on May 15, 2023, to cover the full
application process. See www.irs.gov/
advocate/low-income-taxpayer-clinics
for complete details, including posted
materials and any changes to the date
and time.
FOR FURTHER INFORMATION CONTACT:
Karen Tober at (202) 317–9590 (not a
toll-free number) or by email at
karen.tober@irs.gov. The IRS office that
provides oversight of the LITC grant
program is the LITC Program Office,
located at: IRS, Taxpayer Advocate
Service, LITC Grant Program
Administration Office, TA:LITC, 1111
Constitution Avenue NW, Room 1034,
Washington, DC 20224. Copies of the
2024 Grant Application Package and
Guidelines, IRS Publication 3319 (Rev.
5–2024), can be downloaded from the
SUMMARY:
PO 00000
Frm 00184
Fmt 4703
Sfmt 4703
IRS internet site at https://
www.taxpayeradvocate.irs.gov/aboutus/litc-grants/ or ordered by calling the
IRS Distribution Center toll-free at 1–
800–829–3676. See https://youtu.be/
6kRrjN-DNYQ for a short video about
the LITC Program. Note: To assist
organizations in applying for funding,
the ‘‘Reminders and Tips for
Completing Form 13424–M’’ available at
https://www.taxpayeradvocate.irs.gov/
about-us/litc-grants will include
instructions for which questions an
organization should complete if
requesting funding only for the English
as a second language (ESL) Education
Pilot Program described in this notice.
SUPPLEMENTARY INFORMATION:
Background
Pursuant to 26 U.S.C. 7526, the IRS
will annually award up to $6,000,000
(unless otherwise provided by specific
Congressional appropriation) to
qualified organizations, subject to the
limitations in the statute. For 2023,
pursuant to the Consolidated
Appropriations Act, 2023, Congress
doubled both the overall LITC grant
funding level from $13 million in FY
2022 to $26 million and the maximum
amount that may be awarded to any
clinic from $100,000 in FY 2022 to
$200,000. See Public Law 117–328,
Division E. The President’s 2024 budget
request includes a continuation of the
overall LITC grant funding level at $26
million and the $200,000 per-clinic
funding cap. In light of the President’s
budget proposal and the uncertain
timeline for final congressional action,
the IRS will allow applicants to request
up to $200,000 for the 2024 grant year.
The IRS will also continue the ESL
Education Pilot Program that was rolled
out as part of the February 2023
supplemental funding opportunity. See
88 FR 13864–13866 (March 6, 2023). If
Congress ultimately does not continue
the LITC Program’s funding at $26
million and/or the increased per-clinic
funding cap of $200,000, the IRS will
adjust each grant recipient’s award to
reflect any limitations in place at that
time. At least 90 percent of the
taxpayers represented by the clinic must
have incomes which do not exceed 250
percent of the poverty level as
determined under criteria established by
the Director of the Office of
Management and Budget. See 88 FR
3424–25 (Jan. 19, 2023). In addition, the
amount in controversy for the tax year
to which the controversy relates
generally cannot exceed the amount
specified in Internal Revenue Code
(IRC) section 7463 ($50,000) for
eligibility for special small tax case
E:\FR\FM\08MYN1.SGM
08MYN1
Agencies
[Federal Register Volume 88, Number 88 (Monday, May 8, 2023)]
[Notices]
[Pages 29803-29804]
From the Federal Register Online via the Government Publishing Office [www.gpo.gov]
[FR Doc No: 2023-09699]
=======================================================================
-----------------------------------------------------------------------
DEPARTMENT OF THE TREASURY
Internal Revenue Service
Proposed Collection; Requesting Comments on Form 706-GS(D-1)
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
proposed and/or continuing information collections, as required by the
Paperwork Reduction Act of 1995. The IRS is soliciting comments
concerning Form 706-GS(D-1), Notification of Distribution From a
Generation-Skipping Trust.
DATES: Written comments should be received on or before July 7, 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 No.
1545-1143 in the subject line of the message.
FOR FURTHER INFORMATION CONTACT: Requests for additional information or
copies of this collection should be directed to Jon Callahan, (737)
800-7639, at Internal Revenue Service, Room 6526, 1111 Constitution
Avenue NW, Washington, DC 20224, or through the internet at
[email protected].
SUPPLEMENTARY INFORMATION: The IRS is currently seeking comments
concerning the following information collection tools, reporting, and
record-keeping requirements:
Title: Notification of Distribution from a Generation-Skipping
Trust.
OMB Number: 1545-1143.
Form Number: 706-GS(D-1).
Abstract: Trustees use Form 706-GS(D-1) to report certain
distributions from a trust that are subject to the
[[Page 29804]]
generation-skipping transfer (GST) tax. The skip person distributee
uses the information to figure any GST tax due on the distribution. The
IRS uses the information to verify that the tax has been properly
computed.
Current Actions: There is no change to the existing collection.
Type of Review: Extension of a currently approved collection.
Affected Public: Business or other for-profit organizations.
Estimated Number of Responses: 13,000.
Estimated Time per Respondent: 4.36 hours.
Estimated Total Annual Burden Hours: 56,680.
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. 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: May 2, 2023.
Jon R. Callahan,
Tax Analyst.
[FR Doc. 2023-09699 Filed 5-5-23; 8:45 am]
BILLING CODE 4830-01-P