Agency Information Collection Activities; Submission for OMB Review; Comment Request; Multiple Internal Revenue Service (IRS) Information Collection Requests, 34229-34233 [2023-11330]
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Federal Register / Vol. 88, No. 102 / Friday, May 26, 2023 / Notices
New Jersey Avenue Southeast,
Washington DC.
This notice of receipt of applications
for special permit is published in
accordance with part 107 of the Federal
hazardous materials transportation law
(49 U.S.C. 5117(b); 49 CFR 1.53(b)).
34229
Issued in Washington, DC, on May 10,
2023.
Donald P. Burger,
Chief, General Approvals and Permits
Branch.
SPECIAL PERMITS DATA
Application No.
Applicant
Nature of the special permits thereof
To authorize the transportation in commerce of lithium ion
batteries exceeding 35 kg net weight aboard cargo-only
aircraft. (mode 4).
To authorize the transportation in commerce of dangerous
goods in apparatus containing a total net quantity of liquid
hazardous material exceeding 0.5 L aboard aircraft.
(modes 4, 5).
To authorize the transportation in commerce of certain nonDOT specification containers containing certain Division
2.2 and 2.3 liquefied and compressed gases for use in
specialty cooling applications such as satellites and military aircraft. (modes 1, 3, 4).
To authorize the transportation in commerce of unapproved
explosives originating at Pacific Scientific Energetic Materials Company LLC, and transported to Clean Harbors
Waste Facility in Colfax, LA for final disposal by dedicated
motor transport vehicle only. (mode 1).
To authorize the transportation in commerce of certain Division 5.1, Class 8, and Class 9 materials between Hach
Company facilities without having to apply the limited
quantity marking each individual package when consolidated into an overpack displaying the limited quantity
mark. (mode 1).
To authorize the transportation in commerce of lamps containing Class 7 materials with activity limits exceeding
those specified in 49 CFR 173.436, as excepted packages. (modes 1, 4, 5).
To authorize the manufacture, mark, sale and use of a nonDOT specification can that conforms to all regulations applicable to the DOT–2Q container, except for wall thickness; and which is used for the transportation in commerce of certain Division 2.1 and 2.2 aerosols. (modes 1,
2, 3, 4, 5).
To authorize the transportation in commerce of prototype
lithium batteries integrated into a shipping container intended to transport spacecraft. (modes 1, 3, 4).
To authorize the transportation in commerce of DOT 3AL,
TC/3ALM and UN ISO 7866 specification cylinders that
are not subject to the volumetric expansion test requalification requirements. (modes 1, 2, 3).
To authorize the transportation in commerce of certain Class
1 and Division 2.3 materials that are forbidden for transport via cargo-only aircraft by cargo-only aircraft. (mode
4).
21547–N ..........
Mazda Motor of America, Inc
172.101(j) ...............................
21549–N ..........
Repligen Corporation .............
173.222(c)(2)(ii) ......................
21551–N ..........
Bollore Logistics Germany
Gmbh.
172.101(j), 172.300, 172,400,
173.185(a)(1), 173.185(b),
173.301(f), 173.302a(a)(1).
21553–N ..........
Pacific Scientific Energetic
Materials Company (California) LLC.
173.21(b), 173.51(a), 173.54,
173.54(a), 173.56(b).
21555–N ..........
Hach Company .......................
172.301(c), 172.315 ...............
21560–N ..........
Osram Sylvania Inc ................
173.436 ...................................
21561–N ..........
Xtracan Gmbh ........................
173.306(a)(3) ..........................
21567–N ..........
Spaceflight, Inc .......................
173.185(a)(1), 173.185(b)(5) ..
21568–N ..........
Sodastream USA, Inc .............
180.209 ...................................
21569–N ..........
National Air Cargo Group, Inc
172.204(c)(3), 172.101(j),
173.27(b)(2), 173.27(b)(3),
175.30(a)(1).
[FR Doc. 2023–11300 Filed 5–25–23; 8:45 am]
BILLING CODE P
DEPARTMENT OF THE TREASURY
ddrumheller on DSK120RN23PROD with NOTICES1
Regulation(s) affected
Agency Information Collection
Activities; Submission for OMB
Review; Comment Request; Multiple
Internal Revenue Service (IRS)
Information Collection Requests
Departmental Offices,
Department of the Treasury.
AGENCY:
ACTION:
Notice.
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The Department of the
Treasury will submit the following
information collection requests to the
Office of Management and Budget
(OMB) for review and clearance in
accordance with the Paperwork
Reduction Act of 1995, on or after the
date of publication of this notice. The
public is invited to submit comments on
these requests.
SUMMARY:
Comments should be received on
or before June 26, 2023 to be assured of
consideration.
DATES:
Written comments and
recommendations for the proposed
information collection should be sent
ADDRESSES:
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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.
FOR FURTHER INFORMATION CONTACT:
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.
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34230
Federal Register / Vol. 88, No. 102 / Friday, May 26, 2023 / Notices
SUPPLEMENTARY INFORMATION:
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Internal Revenue Service (IRS)
1. Title: Application to Adopt,
Change, or Retain a Tax Year.
OMB Number: 1545–0134.
Form Number: 1128.
Abstract: Section 442 of the Internal
Revenue Code requires that a change in
a taxpayer’s annual accounting period
be approved by the Secretary. Under
regulation section 1.442–1(b), a taxpayer
must file Form 1128 to secure prior
approval unless the taxpayer can
automatically make the change. The IRS
uses the information on the form to
determine whether the application
should be approved.
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, Individuals, Notfor-profit institutions, and Farms.
Estimated Number of Respondents:
9,788.
Estimated Time per Respondent: 23
hours, 43 minutes.
Estimated Total Annual Burden
Hours: 232,066.
2. Title: Application for Extension of
Time to File a Return and/or Pay U.S.
Estate (and Generation-Skipping
Transfer) Taxes.
OMB Number: 1545–0181.
Form Number: Form 4768.
Abstract Form 4768 is used to request
an extension of time to file an estate
(and generation-skipping) tax return
and/or to pay the estate (and generationskipping) taxes and to explain why the
extension should be granted. IRS uses
the information to decide whether the
extension should be granted.
Current Actions: There is no change
in the burden previously approved by
OMB.
Type of Review: Extension of a
currently approved collection.
Affected Public: Individuals and
business or other for-profit
organizations.
Estimated Number of Responses:
18,500.
Estimated Time per Respondent: 1
Hours 30 minutes.
Estimated Total Annual Burden
Hours: 27,565.
3. Title: Information Returns with
Respect to Energy Grants and Financing.
OMB Number: 1545–0232.
Form Number: 6497.
Abstract: Section 6050D of the
Internal Code requires an information
return to be made by any person who
administers a Federal, state, or local
program providing nontaxable grants or
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subsidized energy financing. Form 6497
is used for making the information
return. The IRS uses the information
from the form to ensure that recipients
have not claimed tax credits or other
benefits with respect to the grants or
subsidized financing.
Current Actions: There are no changes
to the burden.
Type of Review: Extension of a
currently approved collection.
Affected Public: Businesses and other
for-profit organizations, and not-forprofit institutions.
Estimated Number of Respondents:
250.
Estimated Time per Respondent: 3
hours, 14 minutes.
Estimated Total Annual Burden
Hours: 810 hours.
4. Title: Gas Guzzler Tax.
OMB Number: 1545–0242.
Form Number: Form 6197.
Abstract: The gas guzzler tax is
imposed on the sale, use, or lease by the
manufacturer or importer of an
automobile of a model type that does
not meet certain standards for fuel
economy. Automobiles imported for
business or personal use are subject to
tax. Taxpayers use Form 6197 to
compute the gas guzzler tax and report
the tax on their quarterly Form 720 tax
return. Taxpayers who are not required
to file Form 720 quarterly and do not
import gas guzzling automobiles in the
normal course of their trade or business
may be eligible to make a on-time filing
of Form 6197 and Form 720. The IRS
uses the information to verify
computation of the tax and compliance
with the law.
Current Actions: There is no change to
the existing collection.
Type of Review: Extension of a
currently approved collection.
Affected Public: Individuals or
households, and business or other forprofit organizations.
Estimated Number of Responses: 385.
Estimated Time per Respondent: 7
hours, 42 minutes.
Estimated Total Annual Burden
Hours: 2,968.
5. Title: Exemption From Withholding
on Compensation for Independent (and
Certain Dependent) Personal Services of
a Nonresident Alien Individual.
OMB Number: 1545–0795.
Form Number: Form 8233.
Abstract: Compensation paid to a
nonresident alien individual in the
United States for independent personal
services (self-employment) or certain
dependent personal services (employee)
is generally subject to 30% withholding
or graduated rates. However,
compensation may be exempt from
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withholding because of a tax treaty.
Form 8233 is used to request exemption
from withholding.
Current Actions: There is no change to
the existing collection.
Type of Review: Extension of a
currently approved collection.
Affected Public: Individuals or
households, and Private Sector.
Estimated Number of Responses:
28,650.
Estimated Time per Respondent: 8
hours, 57 minutes.
Estimated Total Annual Burden
Hours: 256,418.
6. Title: Return for Nuclear
Decommissioning Funds and Certain
Related Persons.
OMB Number: 1545–0954.
Form Number: 1120–ND.
Abstract: Form 1120–ND is filed by
utilities that have nuclear power plants.
These utilities set up funds to provide
cash to decommission the nuclear
power plant. Form 1120–ND is used to
determine the tax liability and income
tax that the fund must pay.
Current Actions: There are no changes
to the paperwork burden previously
approved by OMB.
Type of Review: Extension of a
currently approved collection.
Affected Public: Businesses and other
for-profit organizations.
Estimated Number of Respondents:
100.
Estimated Time per Respondent: 32
hours, 35 minutes.
Estimated Total Annual Burden
Hours: 3,259.
7. Title: Request Relating to Return of
Excise Tax on Undistributed Income of
Real Estate Investment Trusts.
OMB Number: 1545–1013.
Form Number: 8612.
Abstract: Form 8612 is used by real
estate investment trusts to compute and
pay the excise tax on undistributed
income imposed under section 4981 of
the Internal Revenue Code. The IRS uses
the information to verify that the correct
amount of tax has been reported.
Current Actions: There are no changes
to burden.
Type of Review: Extension of a
currently approved collection.
Affected Public: Business or other forprofit organizations.
Estimated Number of Respondents:
20.
Estimated Time per Respondent: 9
hours, 48 minutes.
Estimated Total Annual Burden
Hours: 196 hours.
8. Title: Annual Certification of a
Residential Rental Project.
OMB Number: 1545–1038.
Form Number: 8703.
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Federal Register / Vol. 88, No. 102 / Friday, May 26, 2023 / Notices
Abstract: Form 8703 is used by the
operator of a residential rental project to
provide annual information that the IRS
will use to determine whether a project
continues to be a qualified residential
rental project under Internal Revenue
Code section 142(d). If so, and certain
other requirements are met, bonds
issued in connection with the project
are considered ‘‘exempt facility bonds’’
and the interest paid on them is not
taxable to the recipient.
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:
6,000.
Estimated Time per Respondent: 12
hours, 47 minutes.
Estimated Total Annual Burden
Hours: 76,620.
9. Title: U.S. Estate Tax Return for
Qualified Domestic Trusts.
OMB Number: 1545–1212.
Form Number: 706 QDT.
Abstract: Form 706–QDT is used by
the trustee or the designated filer to
compute and report the Federal estate
tax imposed on qualified domestic
trusts by Internal Revenue Code section
2056A. The IRS uses the information to
enforce this tax and to verify that the tax
has been properly computed.
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: Individuals or
households, and business or other forprofit organizations.
Estimated Number of Respondents:
474.
Estimated Time per Respondent: 4
hours, 28 minutes.
Estimated Total Annual Burden
Hours: 2,114 hours.
10. Title: Proceeds of Bonds Used for
Reimbursement.
OMB Number: 1545–1226.
Form Number: T.D. 8394.
Abstract: This regulation clarifies
when the allocation of bond proceeds to
reimburse expenditures previously
made by an issuer of the bond is treated
as an expenditure of the bond proceeds.
The issuer must express a reasonable
official intent, on or prior to the date of
payment, to reimburse the expenditure
in order to assure that the
reimbursement is not a device to evade
requirements imposed by the Internal
Revenue Code with respect to tax
exempt bonds.
Current Actions: There is no change to
this existing regulation.
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Type of Review: Extension of a
currently approved collection.
Affected Public: State, local or tribal
governments, and not-for-profit
institutions.
Estimated Number of Respondents:
2,500.
Estimated Time per Respondent: 2
hours, 24 minutes.
Estimated Total Annual Burden
Hours: 6,000.
11. Title: Gasohol; Compressed
Natural Gas; and Gasoline Excise Tax.
OMB Number: 1545–1270.
Form Number: PS–66–93 (TD 8609)
and PS–120–90 (TD 8241).
Abstract: TD 8609: This regulation
relates to gasohol blending and the tax
on compressed natural gas (CNG). The
sections relating to gasohol blending
affect certain blenders, enterers,
refiners, and through putters. The
sections relating to CMG affect persons
that sell or buy CNG for use as a fuel
in a motor vehicle or motorboat. TD
8421: This regulation relates to the
federal excise tax on gasoline. It affects
refiners, importers, and distributors of
gasoline and provides guidance relating
to taxable transactions, persons liable
for tax, gasoline blendstocks, and
gasohol.
Current Actions: The IRS is removing
the burden associated with section
48.4081–6(c)(1)(ii). See Public Law 108–
357, Title III, § 301(c)(7), Oct. 22, 2004,
118 Stat. 1461. There are no other
changes in the paperwork burden
previously approved by OMB; IRS is
making this submission to renew the
OMB approval.
Type of Review: Revision of a
currently approved collection.
Affected Public: Business or other forprofit organizations, Not-for-profit
institutions, Farms and State, Local or
Tribal Governments.
Estimated Number of Respondents:
2,210.
Estimated Time per Respondent: 9
minutes.
Estimated Total Annual Burden
Hours: 246.
12. Title: Tuition Statement.
OMB Number: 1545–1574.
Form Number: Form 1098–T.
Abstract: Section 6050S of the
Internal Revenue Code quires eligible
education institutions to report certain
information to the IRS and to students.
Form 1098–T has been developed to
meet this requirement.
Current Actions: There are no changes
being made to the form at this time that
would affect burden.
Type of Review: Extension of a
currently approved collection.
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Affected Public: Business or other forprofit organizations, and not-for-profit
institutions.
Estimated Number of Respondents:
24,239,614.
Estimated Time per Respondent: 13
minutes.
Estimated Total Annual Burden
Hours: 5,575,112 hours.
13. Title: Information reporting
requirements in section 6045(e).
OMB Number: 1545–1592.
Regulation Project Number: Rev. Proc.
2007–12.
Abstract: This revenue procedure sets
forth the acceptable form of the written
assurances (certification) that a real
estate reporting person must obtain from
the seller of a principal residence to
except such sale or exchange from the
information reporting requirements for
real estate transactions under section
6045(e)(5) of the Internal Revenue Code.
Current Actions: There is no change to
the burden previously approved by
OMB.
Type of Review: Extension of a
currently approved collection.
Affected Public: Individuals or
households, and business or other forprofit organizations.
Estimated Number of Respondents:
2,300,000.
Estimated Time per Respondent: 11
minutes.
Estimated Total Annual Burden
Hours: 420,500.
14. Title: Handbook for Authorized
IRS e-file Providers.
OMB Number: 1545–1708.
Form Number: Publication 1345.
Abstract: Publication 1345 informs
those who participate in the IRS e-file
Program for Individual Income Tax
Returns of their obligations to the
Internal Revenue Service, taxpayers,
and other participants.
Current Actions: There are no changes
to burden.
Type of Review: Extension of a
currently approved collection.
Affected Public: Business or other forprofit organizations.
Estimated Number of Respondents:
200,000.
Estimated Number of Responses:
129,655,713.
Estimated Time per Response: 3
minutes.
Estimated Total Annual Burden
Hours: 6,023,762.
15. Title: Extraterritorial Income
Exclusion.
OMB Number: 1545–1722.
Form Number: 8873.
Abstract: The FSC and Extraterritorial
Income Exclusion Act of 2000 added
section 114 to the Internal Revenue
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Code. Section 114 provides for an
exclusion from gross income for certain
transactions occurring after September
30, 2000, with respect to foreign trading
gross receipts. Form 8873 is used to
compute the amount of extraterritorial
income excluded from gross income for
the tax year.
Current Actions: There are no changes
to the form or burden.
Type of Review: Extension of a
currently approved collection.
Affected Public: Business or other forprofit organizations.
Estimated Number of Respondents:
100.
Estimated Time per Respondent: 25
hours, 27 minutes.
Estimated Total Annual Burden
Hours: 2,545 hours.
16. Title: Electronic Payee Statements.
OMB Number: 1545–1729.
Form Number: TD 9114.
Abstract: This collect contains final
regulations, TD 9114 (published
February 18, 2004 [69 FR 7567]),
relating to the voluntary electronic
furnishing of statements on Forms W–2,
‘‘Wage and Tax Statement,’’ under
sections 6041 and 6051, and statements
on Forms 1098–T, ‘‘Tuition Statement,’’
and Forms 1098–E, ‘‘Student Loan
Interest Statement,’’ under section
6050S. These final regulations affect
businesses, other for-profit institutions,
and eligible educational institutions that
wish to furnish these required
statements electronically. The
regulations will also affect individuals
(recipients), principally employees,
students, and borrowers, who consent to
receive these statements electronically.
Current Actions: There is no change to
the burden previously approved by
OMB. This form is being submitted for
renewal purposes only.
Type of Review: Extension of a
currently approved collection.
Affected Public: Business or other forprofit organizations.
Estimated Number of Respondents:
15,200.
Estimated Time per Respondent: 6
mins.
Estimated Total Annual Burden
Hours: 2,844,950.
17. Title: Carrier Summary Report,
Terminal Operator Report, and Request
for Extension of Time to File an
ExSTARS Information Return.
OMB Number: 1545–1733.
Form Numbers: Forms 720–CS, 720–
TO, and 8809–EX.
Abstract: Representatives of the motor
fuel industry, state governments, and
the Federal government are working to
ensure compliance with excise taxes on
motor fuels. This joint effort has
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resulted in a system to track the
movement of all products to and from
terminals. Form 720–CS is an
information return used by bulk
transport carriers to report monthly
receipts and disbursements of all liquid
products at a storage location designated
by a facility control number (FCN).
Form 720–TO is completed by terminal
operators to report monthly receipts and
disbursements of all liquid products to
and from all approved terminals. Form
8809–EX is used to request a 30-day
extension of time to file an Excise
Summary Terminal Activity Reporting
System (ExSTARS) information report
(Form 720–CS or Form 720–TO).
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:
544,380.
Estimated Time per Respondent: 4
hours, 39 minutes.
Estimated Total Annual Burden
Hours: 2,530,383.
18. Title: Average Area Purchase Price
Safe Harbors and Nationwide Purchase
Prices under section 143.
OMB Number: 1545–1877.
Form Number: Revenue Procedure
2022–17.
Abstract: The revenue procedure
under this collection provides issuers of
qualified mortgage bonds, as defined in
section 143(a) of the Internal Revenue
Code (Code), and issuers of mortgage
credit certificates, as defined in section
25(c), with (1) the nationwide average
purchase price for residences located in
the United States, and (2) average area
purchase price safe harbors for
residences located in statistical areas in
each state, the District of Columbia,
Puerto Rico, the Northern Mariana
Islands, American Samoa, the Virgin
Islands, and Guam.
Current Actions: There are no changes
to burden.
Type of Review: Extension of a
currently approved collection.
Affected Public: State, Local, and
Tribal Governments.
Estimated Number of Respondents:
60.
Estimated Time per Respondent: 15
minutes.
Estimated Total Annual Burden
Hours: 15 hours.
19. Title: Revenue Procedure 2011–34
Rules for Certain Rental Real Estate
Activities.
OMB Number: 1545–2194.
Abstract: This revenue procedure
grants relief under Section 1.469–9(g)
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for certain taxpayers to make late
elections to treat all interests in rental
real estate as a single rental real estate
activity.
Current Actions: There is no change
in the paperwork burden previously
approved by OMB. This form is being
submitted for renewal purposes only.
Type of Review: Extension of a
currently approved collection.
Affected Public: Individuals or
Households.
Estimated Number of Respondents:
2,000.
Estimated Time per Response: 30
mins.
Estimated Total Annual Burden
Hours: 1,000.
20. Title: IRS Taxpayer Burden
Surveys.
OMB Number: 1545–2212.
Form Number: N/A.
Abstract: Each year, individual
taxpayers in the United States submit
more than 140 million tax returns to the
Internal Revenue Service (IRS). The IRS
uses the information in these returns,
recorded on roughly one hundred
distinct forms and supporting
schedules, to administer a tax system
whose rules span thousands of pages.
Managing such a complex and broadbased tax system is costly but represents
only a fraction of the total burden of the
tax system. Equally, if not more
burdensome, is the time and out-ofpocket expenses that taxpayers spend in
order to comply with tax laws and
regulations.
Changes in tax regulations, tax
administration, tax preparation
methods, and taxpayer behavior
continue to alter the amount and
distribution of taxpayer burden. Data
from updated surveys will better reflect
the current tax rules and regulations, the
increased usage of tax preparation
software, increased efficiency of such
software, changes in tax preparation
regulations, the increased use of
electronic filing, the behavioral
response of taxpayers to the tax system,
the changing use of services, both IRS
and external, and related information
collection needs.
Current Actions: The Taxpayer
Burden Surveys allow RAAS to update
and validate the IRS Taxpayer Burden
Model which is used to provide
estimates for consolidated taxpayer
segments, such as OMB numbers 1545–
0074, 1545–0123, and 1545–0047. This
form is being submitted for revision
purposes.
Data Collections and Burden Hours
Covered Under This Clearance Request:
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Table
Taxpayer segment
1 .............
2 .............
3 .............
4 .............
5 .............
6 .............
7 .............
8 .............
9 .............
10 ...........
Individual Taxpayers ...................................
Business Entities .........................................
Tax-Exempt Organizations ..........................
Trusts and Estate Form 1041 Filers ...........
Form 709 Gift Tax Return Filers .................
Form 706 Estate Tax Return Filers ............
Excise Tax Return Filers .............................
Employers ....................................................
Information Return Filers .............................
Pension Plan Return Filers .........................
......................................................................
Total
Type of Review: Revision of a
currently approved collection.
Affected Public: Individual, Business
or other for-profit organizations.
Estimated Total Number of
Respondents: 140,658.
Estimated Time per Respondent: 17
min.
Estimated Total Burden Hours:
39,853.
21. Title: Reporting Abusive Tax
Promotions or Preparers.
OMB Number: 1545–2219.
Form Numbers: 14242 and 14242(SP).
Abstract: Form 14242 and Form
14242(SP) are used to document the
information necessary to report an
abusive tax avoidance scheme. Form
14242(SP) is the Spanish version of
Form 14242. Respondents can be
individuals, businesses and tax return
preparers.
Current Actions: There are no changes
being made to the forms at this time.
Type of Review: Extension of a
currently approved collection.
Affected Public: Individuals or
Households, Farms, Businesses and
other for-profit or not-for-profit
organizations.
Estimated Number of Respondents:
460.
Estimated Time per Respondent: 10
minutes.
Estimated Total Annual Burden
Hours: 77 hours.
Authority: 44 U.S.C. 3501 et seq.
Melody Braswell,
Treasury PRA Clearance Officer.
[FR Doc. 2023–11330 Filed 5–25–23; 8:45 am]
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BILLING CODE 4830–01–P
UNITED STATES SENTENCING
COMMISSION
Request for Applications; Tribal Issues
Advisory Group
United States Sentencing
Commission.
AGENCY:
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Burden hours
period 1
6/1/2023–5/31/2024
Burden hours
period 2
6/1/2024–5/31/2025
Burden hours
period 3
6/1/2025–5/31/2026
64,575
42,375
14,475
13,050
7,500
2,850
1,500
7,500
10,000
3,000
4,232
2,610
645
1,087
1,088
0
0
1,450
0
1,450
4,234
5,220
1,504
1,088
362
0
1,088
725
0
0
4,234
870
324
0
0
1,450
362
0
5,800
0
166,825
12,562
14,221
13,040
Responses
ACTION:
Notice.
In view of an upcoming
vacancy in the at-large membership of
the Tribal Issues Advisory Group, the
United States Sentencing Commission
hereby invites any individual who is
eligible to be appointed to the at-large
membership of the Tribal Issues
Advisory Group to apply. An applicant
for membership in the Tribal Issues
Advisory Group should apply by
sending a letter of interest and resume
to the Commission as indicated in the
ADDRESSES section below. Application
materials should be received by the
Commission not later than July 31,
2023.
SUMMARY:
Application materials for the atlarge membership of the Tribal Issues
Advisory Group should be received not
later than July 31, 2023.
ADDRESSES: An applicant for the at-large
membership of the Tribal Issues
Advisory Group should apply by
sending a letter of interest and resume
to the Commission by electronic mail or
regular mail. The email address is
pubaffairs@ussc.gov. The regular mail
address is United States Sentencing
Commission, One Columbus Circle NE,
Suite 2–500, South Lobby, Washington,
DC 20002–8002, Attention: Public
Affairs—TIAG Membership.
FOR FURTHER INFORMATION CONTACT:
Jennifer Dukes, Senior Public Affairs
Specialist, (202) 502–4597. More
information about the Tribal Issues
Advisory Group is available on the
Commission’s website at https://
www.ussc.gov/about/who-we-are/
advisory-groups.
SUPPLEMENTARY INFORMATION: The
United States Sentencing Commission is
an independent agency in the judicial
branch of the United States
Government. The Commission
promulgates sentencing guidelines and
policy statements for federal courts
pursuant to 28 U.S.C. 994(a). The
Commission also periodically reviews
DATES:
PO 00000
Frm 00108
Fmt 4703
Sfmt 4703
and revises previously promulgated
guidelines pursuant to 28 U.S.C. 994(o)
and submits guideline amendments to
the Congress not later than the first day
of May each year pursuant to 28 U.S.C.
994(p).
The Tribal Issues Advisory Group is
a standing advisory group of the United
States Sentencing Commission pursuant
to 28 U.S.C. 995 and Rule 5.4 of the
Commission’s Rules of Practice and
Procedure. Under the charter for the
Tribal Issues Advisory Group, the
purpose of the advisory group is (1) to
assist the Commission in carrying out its
statutory responsibilities under 28
U.S.C. 994(o); (2) to provide to the
Commission its views on federal
sentencing issues relating to American
Indian and Alaska Native defendants
and victims, and to offenses committed
in Indian country; (3) to engage in
meaningful consultation and outreach
with tribes, tribal governments, and
tribal organizations regarding federal
sentencing issues that have tribal
implications; (4) to disseminate
information regarding federal
sentencing issues to tribes, tribal
governments, and tribal organizations;
and (5) to perform any other related
functions as the Commission requests.
The advisory group consists of no more
than 9 members, each of whom may
serve not more than two consecutive
three-year terms. Of those 9 members,
not more than 1 shall be a federal judge;
2 shall be from the Executive Branch
(one from the United States Department
of Justice and one from the United
States Department of the Interior); 1
shall be from a federal public defender
organization or community defender
organization; 1 shall be a tribal court
judge; and not more than 4 shall be atlarge members.
Members of the Tribal Issues
Advisory Group are appointed by the
Commission. To be eligible to serve as
a member, an individual must have
expertise, knowledge and/or experience
in the issues considered by the Tribal
E:\FR\FM\26MYN1.SGM
26MYN1
]]>Agencies
[Federal Register Volume 88, Number 102 (Friday, May 26, 2023)]
[Notices]
[Pages 34229-34233]
From the Federal Register Online via the Government Publishing Office [www.gpo.gov]
[FR Doc No: 2023-11330]
=======================================================================
-----------------------------------------------------------------------
DEPARTMENT OF THE TREASURY
Agency Information Collection Activities; Submission for OMB
Review; Comment Request; Multiple Internal Revenue Service (IRS)
Information Collection Requests
AGENCY: Departmental Offices, Department of the Treasury.
ACTION: Notice.
-----------------------------------------------------------------------
SUMMARY: The Department of the Treasury will submit the following
information collection requests to the Office of Management and Budget
(OMB) for review and clearance in accordance with the Paperwork
Reduction Act of 1995, on or after the date of publication of this
notice. The public is invited to submit comments on these requests.
DATES: Comments should be received on or before June 26, 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.
FOR FURTHER INFORMATION CONTACT: 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.
[[Page 34230]]
SUPPLEMENTARY INFORMATION:
Internal Revenue Service (IRS)
1. Title: Application to Adopt, Change, or Retain a Tax Year.
OMB Number: 1545-0134.
Form Number: 1128.
Abstract: Section 442 of the Internal Revenue Code requires that a
change in a taxpayer's annual accounting period be approved by the
Secretary. Under regulation section 1.442-1(b), a taxpayer must file
Form 1128 to secure prior approval unless the taxpayer can
automatically make the change. The IRS uses the information on the form
to determine whether the application should be approved.
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,
Individuals, Not-for-profit institutions, and Farms.
Estimated Number of Respondents: 9,788.
Estimated Time per Respondent: 23 hours, 43 minutes.
Estimated Total Annual Burden Hours: 232,066.
2. Title: Application for Extension of Time to File a Return and/or
Pay U.S. Estate (and Generation-Skipping Transfer) Taxes.
OMB Number: 1545-0181.
Form Number: Form 4768.
Abstract Form 4768 is used to request an extension of time to file
an estate (and generation-skipping) tax return and/or to pay the estate
(and generation-skipping) taxes and to explain why the extension should
be granted. IRS uses the information to decide whether the extension
should be granted.
Current Actions: There is no change in the burden previously
approved by OMB.
Type of Review: Extension of a currently approved collection.
Affected Public: Individuals and business or other for-profit
organizations.
Estimated Number of Responses: 18,500.
Estimated Time per Respondent: 1 Hours 30 minutes.
Estimated Total Annual Burden Hours: 27,565.
3. Title: Information Returns with Respect to Energy Grants and
Financing.
OMB Number: 1545-0232.
Form Number: 6497.
Abstract: Section 6050D of the Internal Code requires an
information return to be made by any person who administers a Federal,
state, or local program providing nontaxable grants or subsidized
energy financing. Form 6497 is used for making the information return.
The IRS uses the information from the form to ensure that recipients
have not claimed tax credits or other benefits with respect to the
grants or subsidized financing.
Current Actions: There are no changes to the burden.
Type of Review: Extension of a currently approved collection.
Affected Public: Businesses and other for-profit organizations, and
not-for-profit institutions.
Estimated Number of Respondents: 250.
Estimated Time per Respondent: 3 hours, 14 minutes.
Estimated Total Annual Burden Hours: 810 hours.
4. Title: Gas Guzzler Tax.
OMB Number: 1545-0242.
Form Number: Form 6197.
Abstract: The gas guzzler tax is imposed on the sale, use, or lease
by the manufacturer or importer of an automobile of a model type that
does not meet certain standards for fuel economy. Automobiles imported
for business or personal use are subject to tax. Taxpayers use Form
6197 to compute the gas guzzler tax and report the tax on their
quarterly Form 720 tax return. Taxpayers who are not required to file
Form 720 quarterly and do not import gas guzzling automobiles in the
normal course of their trade or business may be eligible to make a on-
time filing of Form 6197 and Form 720. The IRS uses the information to
verify computation of the tax and compliance with the law.
Current Actions: There is no change to the existing collection.
Type of Review: Extension of a currently approved collection.
Affected Public: Individuals or households, and business or other
for-profit organizations.
Estimated Number of Responses: 385.
Estimated Time per Respondent: 7 hours, 42 minutes.
Estimated Total Annual Burden Hours: 2,968.
5. Title: Exemption From Withholding on Compensation for
Independent (and Certain Dependent) Personal Services of a Nonresident
Alien Individual.
OMB Number: 1545-0795.
Form Number: Form 8233.
Abstract: Compensation paid to a nonresident alien individual in
the United States for independent personal services (self-employment)
or certain dependent personal services (employee) is generally subject
to 30% withholding or graduated rates. However, compensation may be
exempt from withholding because of a tax treaty. Form 8233 is used to
request exemption from withholding.
Current Actions: There is no change to the existing collection.
Type of Review: Extension of a currently approved collection.
Affected Public: Individuals or households, and Private Sector.
Estimated Number of Responses: 28,650.
Estimated Time per Respondent: 8 hours, 57 minutes.
Estimated Total Annual Burden Hours: 256,418.
6. Title: Return for Nuclear Decommissioning Funds and Certain
Related Persons.
OMB Number: 1545-0954.
Form Number: 1120-ND.
Abstract: Form 1120-ND is filed by utilities that have nuclear
power plants. These utilities set up funds to provide cash to
decommission the nuclear power plant. Form 1120-ND is used to determine
the tax liability and income tax that the fund must pay.
Current Actions: There are no changes to the paperwork burden
previously approved by OMB.
Type of Review: Extension of a currently approved collection.
Affected Public: Businesses and other for-profit organizations.
Estimated Number of Respondents: 100.
Estimated Time per Respondent: 32 hours, 35 minutes.
Estimated Total Annual Burden Hours: 3,259.
7. Title: Request Relating to Return of Excise Tax on Undistributed
Income of Real Estate Investment Trusts.
OMB Number: 1545-1013.
Form Number: 8612.
Abstract: Form 8612 is used by real estate investment trusts to
compute and pay the excise tax on undistributed income imposed under
section 4981 of the Internal Revenue Code. The IRS uses the information
to verify that the correct amount of tax has been reported.
Current Actions: There are no changes to burden.
Type of Review: Extension of a currently approved collection.
Affected Public: Business or other for-profit organizations.
Estimated Number of Respondents: 20.
Estimated Time per Respondent: 9 hours, 48 minutes.
Estimated Total Annual Burden Hours: 196 hours.
8. Title: Annual Certification of a Residential Rental Project.
OMB Number: 1545-1038.
Form Number: 8703.
[[Page 34231]]
Abstract: Form 8703 is used by the operator of a residential rental
project to provide annual information that the IRS will use to
determine whether a project continues to be a qualified residential
rental project under Internal Revenue Code section 142(d). If so, and
certain other requirements are met, bonds issued in connection with the
project are considered ``exempt facility bonds'' and the interest paid
on them is not taxable to the recipient.
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: 6,000.
Estimated Time per Respondent: 12 hours, 47 minutes.
Estimated Total Annual Burden Hours: 76,620.
9. Title: U.S. Estate Tax Return for Qualified Domestic Trusts.
OMB Number: 1545-1212.
Form Number: 706 QDT.
Abstract: Form 706-QDT is used by the trustee or the designated
filer to compute and report the Federal estate tax imposed on qualified
domestic trusts by Internal Revenue Code section 2056A. The IRS uses
the information to enforce this tax and to verify that the tax has been
properly computed.
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: Individuals or households, and business or other
for-profit organizations.
Estimated Number of Respondents: 474.
Estimated Time per Respondent: 4 hours, 28 minutes.
Estimated Total Annual Burden Hours: 2,114 hours.
10. Title: Proceeds of Bonds Used for Reimbursement.
OMB Number: 1545-1226.
Form Number: T.D. 8394.
Abstract: This regulation clarifies when the allocation of bond
proceeds to reimburse expenditures previously made by an issuer of the
bond is treated as an expenditure of the bond proceeds. The issuer must
express a reasonable official intent, on or prior to the date of
payment, to reimburse the expenditure in order to assure that the
reimbursement is not a device to evade requirements imposed by the
Internal Revenue Code with respect to tax exempt bonds.
Current Actions: There is no change to this existing regulation.
Type of Review: Extension of a currently approved collection.
Affected Public: State, local or tribal governments, and not-for-
profit institutions.
Estimated Number of Respondents: 2,500.
Estimated Time per Respondent: 2 hours, 24 minutes.
Estimated Total Annual Burden Hours: 6,000.
11. Title: Gasohol; Compressed Natural Gas; and Gasoline Excise
Tax.
OMB Number: 1545-1270.
Form Number: PS-66-93 (TD 8609) and PS-120-90 (TD 8241).
Abstract: TD 8609: This regulation relates to gasohol blending and
the tax on compressed natural gas (CNG). The sections relating to
gasohol blending affect certain blenders, enterers, refiners, and
through putters. The sections relating to CMG affect persons that sell
or buy CNG for use as a fuel in a motor vehicle or motorboat. TD 8421:
This regulation relates to the federal excise tax on gasoline. It
affects refiners, importers, and distributors of gasoline and provides
guidance relating to taxable transactions, persons liable for tax,
gasoline blendstocks, and gasohol.
Current Actions: The IRS is removing the burden associated with
section 48.4081-6(c)(1)(ii). See Public Law 108-357, Title III, Sec.
301(c)(7), Oct. 22, 2004, 118 Stat. 1461. There are no other changes in
the paperwork burden previously approved by OMB; IRS is making this
submission to renew the OMB approval.
Type of Review: Revision of a currently approved collection.
Affected Public: Business or other for-profit organizations, Not-
for-profit institutions, Farms and State, Local or Tribal Governments.
Estimated Number of Respondents: 2,210.
Estimated Time per Respondent: 9 minutes.
Estimated Total Annual Burden Hours: 246.
12. Title: Tuition Statement.
OMB Number: 1545-1574.
Form Number: Form 1098-T.
Abstract: Section 6050S of the Internal Revenue Code quires
eligible education institutions to report certain information to the
IRS and to students. Form 1098-T has been developed to meet this
requirement.
Current Actions: There are no changes being made to the form at
this time that would affect burden.
Type of Review: Extension of a currently approved collection.
Affected Public: Business or other for-profit organizations, and
not-for-profit institutions.
Estimated Number of Respondents: 24,239,614.
Estimated Time per Respondent: 13 minutes.
Estimated Total Annual Burden Hours: 5,575,112 hours.
13. Title: Information reporting requirements in section 6045(e).
OMB Number: 1545-1592.
Regulation Project Number: Rev. Proc. 2007-12.
Abstract: This revenue procedure sets forth the acceptable form of
the written assurances (certification) that a real estate reporting
person must obtain from the seller of a principal residence to except
such sale or exchange from the information reporting requirements for
real estate transactions under section 6045(e)(5) of the Internal
Revenue Code.
Current Actions: There is no change to the burden previously
approved by OMB.
Type of Review: Extension of a currently approved collection.
Affected Public: Individuals or households, and business or other
for-profit organizations.
Estimated Number of Respondents: 2,300,000.
Estimated Time per Respondent: 11 minutes.
Estimated Total Annual Burden Hours: 420,500.
14. Title: Handbook for Authorized IRS e-file Providers.
OMB Number: 1545-1708.
Form Number: Publication 1345.
Abstract: Publication 1345 informs those who participate in the IRS
e-file Program for Individual Income Tax Returns of their obligations
to the Internal Revenue Service, taxpayers, and other participants.
Current Actions: There are no changes to burden.
Type of Review: Extension of a currently approved collection.
Affected Public: Business or other for-profit organizations.
Estimated Number of Respondents: 200,000.
Estimated Number of Responses: 129,655,713.
Estimated Time per Response: 3 minutes.
Estimated Total Annual Burden Hours: 6,023,762.
15. Title: Extraterritorial Income Exclusion.
OMB Number: 1545-1722.
Form Number: 8873.
Abstract: The FSC and Extraterritorial Income Exclusion Act of 2000
added section 114 to the Internal Revenue
[[Page 34232]]
Code. Section 114 provides for an exclusion from gross income for
certain transactions occurring after September 30, 2000, with respect
to foreign trading gross receipts. Form 8873 is used to compute the
amount of extraterritorial income excluded from gross income for the
tax year.
Current Actions: There are no changes to the form or burden.
Type of Review: Extension of a currently approved collection.
Affected Public: Business or other for-profit organizations.
Estimated Number of Respondents: 100.
Estimated Time per Respondent: 25 hours, 27 minutes.
Estimated Total Annual Burden Hours: 2,545 hours.
16. Title: Electronic Payee Statements.
OMB Number: 1545-1729.
Form Number: TD 9114.
Abstract: This collect contains final regulations, TD 9114
(published February 18, 2004 [69 FR 7567]), relating to the voluntary
electronic furnishing of statements on Forms W-2, ``Wage and Tax
Statement,'' under sections 6041 and 6051, and statements on Forms
1098-T, ``Tuition Statement,'' and Forms 1098-E, ``Student Loan
Interest Statement,'' under section 6050S. These final regulations
affect businesses, other for-profit institutions, and eligible
educational institutions that wish to furnish these required statements
electronically. The regulations will also affect individuals
(recipients), principally employees, students, and borrowers, who
consent to receive these statements electronically.
Current Actions: There is no change to the burden previously
approved by OMB. This form is being submitted for renewal purposes
only.
Type of Review: Extension of a currently approved collection.
Affected Public: Business or other for-profit organizations.
Estimated Number of Respondents: 15,200.
Estimated Time per Respondent: 6 mins.
Estimated Total Annual Burden Hours: 2,844,950.
17. Title: Carrier Summary Report, Terminal Operator Report, and
Request for Extension of Time to File an ExSTARS Information Return.
OMB Number: 1545-1733.
Form Numbers: Forms 720-CS, 720-TO, and 8809-EX.
Abstract: Representatives of the motor fuel industry, state
governments, and the Federal government are working to ensure
compliance with excise taxes on motor fuels. This joint effort has
resulted in a system to track the movement of all products to and from
terminals. Form 720-CS is an information return used by bulk transport
carriers to report monthly receipts and disbursements of all liquid
products at a storage location designated by a facility control number
(FCN). Form 720-TO is completed by terminal operators to report monthly
receipts and disbursements of all liquid products to and from all
approved terminals. Form 8809-EX is used to request a 30-day extension
of time to file an Excise Summary Terminal Activity Reporting System
(ExSTARS) information report (Form 720-CS or Form 720-TO).
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: 544,380.
Estimated Time per Respondent: 4 hours, 39 minutes.
Estimated Total Annual Burden Hours: 2,530,383.
18. Title: Average Area Purchase Price Safe Harbors and Nationwide
Purchase Prices under section 143.
OMB Number: 1545-1877.
Form Number: Revenue Procedure 2022-17.
Abstract: The revenue procedure under this collection provides
issuers of qualified mortgage bonds, as defined in section 143(a) of
the Internal Revenue Code (Code), and issuers of mortgage credit
certificates, as defined in section 25(c), with (1) the nationwide
average purchase price for residences located in the United States, and
(2) average area purchase price safe harbors for residences located in
statistical areas in each state, the District of Columbia, Puerto Rico,
the Northern Mariana Islands, American Samoa, the Virgin Islands, and
Guam.
Current Actions: There are no changes to burden.
Type of Review: Extension of a currently approved collection.
Affected Public: State, Local, and Tribal Governments.
Estimated Number of Respondents: 60.
Estimated Time per Respondent: 15 minutes.
Estimated Total Annual Burden Hours: 15 hours.
19. Title: Revenue Procedure 2011-34 Rules for Certain Rental Real
Estate Activities.
OMB Number: 1545-2194.
Abstract: This revenue procedure grants relief under Section 1.469-
9(g) for certain taxpayers to make late elections to treat all
interests in rental real estate as a single rental real estate
activity.
Current Actions: There is no change in the paperwork burden
previously approved by OMB. This form is being submitted for renewal
purposes only.
Type of Review: Extension of a currently approved collection.
Affected Public: Individuals or Households.
Estimated Number of Respondents: 2,000.
Estimated Time per Response: 30 mins.
Estimated Total Annual Burden Hours: 1,000.
20. Title: IRS Taxpayer Burden Surveys.
OMB Number: 1545-2212.
Form Number: N/A.
Abstract: Each year, individual taxpayers in the United States
submit more than 140 million tax returns to the Internal Revenue
Service (IRS). The IRS uses the information in these returns, recorded
on roughly one hundred distinct forms and supporting schedules, to
administer a tax system whose rules span thousands of pages. Managing
such a complex and broad-based tax system is costly but represents only
a fraction of the total burden of the tax system. Equally, if not more
burdensome, is the time and out-of-pocket expenses that taxpayers spend
in order to comply with tax laws and regulations.
Changes in tax regulations, tax administration, tax preparation
methods, and taxpayer behavior continue to alter the amount and
distribution of taxpayer burden. Data from updated surveys will better
reflect the current tax rules and regulations, the increased usage of
tax preparation software, increased efficiency of such software,
changes in tax preparation regulations, the increased use of electronic
filing, the behavioral response of taxpayers to the tax system, the
changing use of services, both IRS and external, and related
information collection needs.
Current Actions: The Taxpayer Burden Surveys allow RAAS to update
and validate the IRS Taxpayer Burden Model which is used to provide
estimates for consolidated taxpayer segments, such as OMB numbers 1545-
0074, 1545-0123, and 1545-0047. This form is being submitted for
revision purposes.
Data Collections and Burden Hours Covered Under This Clearance
Request:
[[Page 34233]]
----------------------------------------------------------------------------------------------------------------
Burden hours Burden hours Burden hours
Table Taxpayer segment Responses period 1 6/1/2023- period 2 6/1/2024- period 3 6/1/2025-
5/31/2024 5/31/2025 5/31/2026
----------------------------------------------------------------------------------------------------------------
1............. Individual 64,575 4,232 4,234 4,234
Taxpayers.
2............. Business 42,375 2,610 5,220 870
Entities.
3............. Tax-Exempt 14,475 645 1,504 324
Organizations.
4............. Trusts and 13,050 1,087 1,088 0
Estate Form
1041 Filers.
5............. Form 709 Gift 7,500 1,088 362 0
Tax Return
Filers.
6............. Form 706 Estate 2,850 0 0 1,450
Tax Return
Filers.
7............. Excise Tax 1,500 0 1,088 362
Return Filers.
8............. Employers....... 7,500 1,450 725 0
9............. Information 10,000 0 0 5,800
Return Filers.
10............ Pension Plan 3,000 1,450 0 0
Return Filers.
-------------------------------------------------------------------------------------------------
Total..... ................ 166,825 12,562 14,221 13,040
----------------------------------------------------------------------------------------------------------------
Type of Review: Revision of a currently approved collection.
Affected Public: Individual, Business or other for-profit
organizations.
Estimated Total Number of Respondents: 140,658.
Estimated Time per Respondent: 17 min.
Estimated Total Burden Hours: 39,853.
21. Title: Reporting Abusive Tax Promotions or Preparers.
OMB Number: 1545-2219.
Form Numbers: 14242 and 14242(SP).
Abstract: Form 14242 and Form 14242(SP) are used to document the
information necessary to report an abusive tax avoidance scheme. Form
14242(SP) is the Spanish version of Form 14242. Respondents can be
individuals, businesses and tax return preparers.
Current Actions: There are no changes being made to the forms at
this time.
Type of Review: Extension of a currently approved collection.
Affected Public: Individuals or Households, Farms, Businesses and
other for-profit or not-for-profit organizations.
Estimated Number of Respondents: 460.
Estimated Time per Respondent: 10 minutes.
Estimated Total Annual Burden Hours: 77 hours.
Authority: 44 U.S.C. 3501 et seq.
Melody Braswell,
Treasury PRA Clearance Officer.
[FR Doc. 2023-11330 Filed 5-25-23; 8:45 am]
BILLING CODE 4830-01-P
