Proposed Collection; Comment Request for Form 1098-E, 32285-32286 [2023-10706]

Download as PDF Federal Register / Vol. 88, No. 97 / Friday, May 19, 2023 / Notices 1. SEQUOIA TREUHAND TRUST REG, Postrasse 2, Ruggell, LI–06 9491, Liechtenstein; website https://sequoia.li; Organization Established Date 2007; Legal Entity Number 5299007BJ0JWBN3WVQ35; Registration Number FL–0002.222.366–2 (Liechtenstein) [RUSSIA–EO14024] (Linked To: TIMCHENKO, Gennady Nikolayevich). -toSEQUOIA TREUHAND TRUST REG, Poststrasse 2, Ruggell, LI–06 9491, Liechtenstein; website https://sequoia.li; Organization Established Date 2007; Legal Entity Number 5299007BJ0JWBN3WVQ35; Registration Number FL–0002.222.366–2 (Liechtenstein) [RUSSIA–EO14024] (Linked To: TIMCHENKO, Gennady Nikolayevich). Designated pursuant to section 1(a)(vi)(B) of E.O. 14024 for having materially assisted, sponsored, or provided financial, material, or technological support for, or goods or services to or in support of, Gennadiy Nikolayevich Timchenko, a person whose property and interests in property are blocked pursuant to E.O. 14024. Dated: April 14, 2023. Bradley T. Smith, Deputy Director, Office of Foreign Assets Control, U.S. Department of the Treasury. [FR Doc. 2023–10698 Filed 5–18–23; 8:45 am] BILLING CODE 4810–AL–C DEPARTMENT OF THE TREASURY Internal Revenue Service Proposed Collection; Comment Request for Form Project 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 tax information authorization and IRS disclosure authorization for victims of identity theft. DATES: Written comments should be received on or before July 18, 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. Please reference the information collection’s ‘‘OMB number 1545–1165’’ in the subject line of the message. FOR FURTHER INFORMATION CONTACT: Requests for additional information or ddrumheller on DSK120RN23PROD with NOTICES1 SUMMARY: VerDate Sep<11>2014 18:30 May 18, 2023 Jkt 259001 copies of the form should be directed to Sara Covington, at (202) 317–5744 or Internal Revenue Service, Room 6526, 1111 Constitution Avenue NW, Washington DC 20224, or through the internet, at sara.l.covington@irs.gov. SUPPLEMENTARY INFORMATION: Titles: Tax Information Authorization and IRS Disclosure Authorization for Victims of Identity Theft. OMB Number: 1545–1165. Form Number: Form 8821 and Form 8821–A. Abstract: Form 8821 is used to appoint someone to receive or inspect certain tax information. The information on the form is used to identify appointees and to ensure that confidential tax information is not disclosed to unauthorized persons. Form 8821–A is an authorization signed by a taxpayer for the IRS to disclose returns and return information to state or local law enforcement in the event of a possible identity theft. Current Actions: There are no changes being made to the forms at this time. However, the agency has updated the respondent estimates based on the most recent filing data. Type of Review: Extension of a previously approved collection. Affected Public: Individuals or households, business or other for-profit organizations, not for profit institutions, and farms. Form 8821 Estimated Number of Respondents: 3,393,083. Estimated Time per Respondent: 1 hours, 3 minutes. Form 8821–A Estimated Number of Respondents: 182. Estimated Time per Respondent: 9 minutes. Estimated Total Annual Burden Hours: 3,562,764 hours. 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 PO 00000 Frm 00110 Fmt 4703 Sfmt 4703 32285 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 16, 2023. Sara L. Covington, IRS Tax Analyst. [FR Doc. 2023–10730 Filed 5–18–23; 8:45 am] BILLING CODE 4830–01–P DEPARTMENT OF THE TREASURY Internal Revenue Service Proposed Collection; Comment Request for Form 1098–E 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 (PRA). The IRS is soliciting comments concerning Form 1098–E, Student Loan Interest Statement. DATES: Written comments should be received on or before July 18, 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. Please reference the information collection’s ‘‘OMB number 1545–1576’’ in the subject line of the message. FOR FURTHER INFORMATION CONTACT: Requests for additional information or copies of the form and instructions should be directed to Sara Covington, at Internal Revenue Service, Room 6526, 1111 Constitution Avenue NW, Washington, DC 20224, or at (202) 317– SUMMARY: E:\FR\FM\19MYN1.SGM 19MYN1 ddrumheller on DSK120RN23PROD with NOTICES1 32286 Federal Register / Vol. 88, No. 97 / Friday, May 19, 2023 / Notices 5744, or through the internet, at sara.l.covington@irs.gov. SUPPLEMENTARY INFORMATION: Title: Student Loan Interest Statement. OMB Number: 1545–1576. Form Number: 1098–E. Abstract: 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 to the IRS and the students. Form 1098–E is used for this purpose. Current Actions: There are no changes being made to the form at this time. Type of Review: Extension of a currently approved collection. Affected Public: Business or other forprofit organizations, not-for-profit institutions, and State, local or Tribal governments. Estimated Number of Respondents: 10,093,249. Estimated Time per Respondent: 7 min. Estimated Total Annual Burden Hours: 1,211,190. 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. VerDate Sep<11>2014 18:30 May 18, 2023 Jkt 259001 Approved: May 15, 2023. Sara L. Covington, IRS Tax Analyst. [FR Doc. 2023–10706 Filed 5–18–23; 8:45 am] BILLING CODE 4830–01–P DEPARTMENT OF THE TREASURY Internal Revenue Service Proposed Collection; Comment Request for Form 4422 and Form 15056 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 information collections, as required by the Paperwork Reduction Act of 1995(PRA). The IRS is soliciting comments concerning Form 4422, Application for Certificate Discharging Property Subject to Estate Tax Lien and Form 15056, Escrow Agreement for Estates. DATES: Written comments should be received on or before July 18, 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. Please reference the information collection’s ‘‘OMB number 1545–0328’’ in the subject line of the message. FOR FURTHER INFORMATION CONTACT: Requests for additional information or copies of the forms and instructions should be directed to Sara Covington at Internal Revenue Service, Room 6526, 1111 Constitution Avenue NW, Washington, DC 20224, or at (202) 317– 5744, or through the internet at Sara.L.Covington@irs.gov. SUPPLEMENTARY INFORMATION: Titles: Form 4422—Application for Certificate Discharging Property Subject to Estate Tax Lien and Form 15056— Escrow Agreement for Estates. OMB Number: 1545–0328. Form Numbers: 4422 and 15056. Abstract: Form 4422 is completed by either an executor, administrator, or other interested party for requesting release of any or 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 SUMMARY: PO 00000 Frm 00111 Fmt 4703 Sfmt 4703 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. Current Actions: There are no changes being made to the forms at this time. However, the estimated number of responses are decreased due to the most current filing data. Type of Review: Extension of a currently approved collection. Affected Public: Individuals or households, business or other for-profit, not-for-profit institutions, farms, Federal Government, State, local, or Tribal Gov’t. Form 4422: Estimated Number of Respondents: 1,000. Estimated Time per Respondent: 30 minutes. Estimated Total Annual Burden Hours: 500. Form 15056: Estimated Number of Respondents: 20. Estimated Time per Respondent: 30 minutes. Estimated Total Annual Burden Hours: 10. 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, E:\FR\FM\19MYN1.SGM 19MYN1

Agencies

[Federal Register Volume 88, Number 97 (Friday, May 19, 2023)]
[Notices]
[Pages 32285-32286]
From the Federal Register Online via the Government Publishing Office [www.gpo.gov]
[FR Doc No: 2023-10706]


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DEPARTMENT OF THE TREASURY

Internal Revenue Service


Proposed Collection; Comment Request for Form 1098-E

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 (PRA). The IRS is soliciting comments 
concerning Form 1098-E, Student Loan Interest Statement.

DATES: Written comments should be received on or before July 18, 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]. Please reference the 
information collection's ``OMB number 1545-1576'' in the subject line 
of the message.

FOR FURTHER INFORMATION CONTACT: Requests for additional information or 
copies of the form and instructions should be directed to Sara 
Covington, at Internal Revenue Service, Room 6526, 1111 Constitution 
Avenue NW, Washington, DC 20224, or at (202) 317-

[[Page 32286]]

5744, or through the internet, at [email protected].

SUPPLEMENTARY INFORMATION: 
    Title: Student Loan Interest Statement.
    OMB Number: 1545-1576.
    Form Number: 1098-E.
    Abstract: 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 to the IRS and the 
students. Form 1098-E is used for this purpose.
    Current Actions: There are no changes being made to the form at 
this time.
    Type of Review: Extension of a currently approved collection.
    Affected Public: Business or other for-profit organizations, not-
for-profit institutions, and State, local or Tribal governments.
    Estimated Number of Respondents: 10,093,249.
    Estimated Time per Respondent: 7 min.
    Estimated Total Annual Burden Hours: 1,211,190.
    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 15, 2023.
Sara L. Covington,
IRS Tax Analyst.
[FR Doc. 2023-10706 Filed 5-18-23; 8:45 am]
BILLING CODE 4830-01-P


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