Agency Information Collection Activities; Submission for OMB Review; Comment Request; Internal Revenue Service (IRS) Information Collection Request, 43418-43419 [2023-14373]

Download as PDF 43418 Federal Register / Vol. 88, No. 129 / Friday, July 7, 2023 / Notices Affected Public: Business or other forprofit organizations, and individuals or households. Estimated Number of Responses: 26. Estimated Time per Respondent: 6 hours, 4 minutes. Estimated Total Annual Burden Hours: 158. 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: June 30, 2023. Jon R. Callahan, Tax Analyst. [FR Doc. 2023–14299 Filed 7–6–23; 8:45 am] BILLING CODE 4830–01–P DEPARTMENT OF THE TREASURY ddrumheller on DSK120RN23PROD with NOTICES1 Internal Revenue Service Proposed Collection; Requesting Comments on TD 9035, Constructive Transfers and Transfers of Property to a Third Party on Behalf of a Spouse Internal Revenue Service (IRS), Treasury. ACTION: Notice and request for comments. AGENCY: VerDate Sep<11>2014 18:55 Jul 06, 2023 Jkt 259001 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 the final regulations in Treasury Decision (TD) 9035, Constructive Transfers and Transfers of Property to a Third Party on Behalf of a Spouse. DATES: Written comments should be received on or before September 5, 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. 1545–1751 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: Constructive Transfers and Transfers of Property to a Third Party on Behalf of a Spouse. OMB Number: 1545–1751. Regulatory Number: TD 9035. Abstract: Treasury Regulations section 1.1041–2 sets forth the required information that will permit spouses or former spouses to treat a redemption by a corporation of stock of one spouse or former spouse as a transfer of that stock to the other spouse or former spouse in exchange for the redemption proceeds and a redemption of the stock from the latter spouse or a former spouse in exchange for the redemption proceeds. Current Actions: There is no change to the existing collection. Type of Review: Extension of a currently approved collection. Affected Public: Individuals or households. Estimated Number of Responses: 1,000. Estimated Time per Respondent: 30 minutes. Estimated Total Annual Burden Hours: 500. The following paragraph applies to all of the collections of information covered by this notice: SUMMARY: PO 00000 Frm 00156 Fmt 4703 Sfmt 4703 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: June 30, 2023. Jon R. Callahan, Tax Analyst. [FR Doc. 2023–14300 Filed 7–6–23; 8:45 am] BILLING CODE 4830–01–P DEPARTMENT OF THE TREASURY Agency Information Collection Activities; Submission for OMB Review; Comment Request; Internal Revenue Service (IRS) Information Collection Request Departmental Offices, U.S. Department of the Treasury. ACTION: Notice. AGENCY: 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 August 7, 2023 to be assured of consideration. SUMMARY: E:\FR\FM\07JYN1.SGM 07JYN1 Federal Register / Vol. 88, No. 129 / Friday, July 7, 2023 / Notices 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 PRA@treasury.gov, calling (202) 622–1035, or viewing the entire information collection request at www.reginfo.gov. ADDRESSES: Melody Braswell, Treasury PRA Clearance Officer. [FR Doc. 2023–14373 Filed 7–6–23; 8:45 am] BILLING CODE 4830–01–P DEPARTMENT OF THE TREASURY Agency Information Collection Activities; Submission for OMB Review; Comment Request Internal Revenue Service (IRS) Departmental Offices, U.S. Department of the Treasury. ACTION: Notice. Title: Notice 2023–24 Credit for Production of Electricity from Advanced Nuclear Power Facilities. OMB Number: 1545–2000. Abstract: This notice obsoletes notice 2013–68, which superseded notice 2006–40, and provides the time and manner for certain taxpayer to apply for an allocation of the national megawatt capacity limitation under § 45J of the Internal Revenue Code. Additionally, this notice provides the election procedure for a qualified public entity to transfer the credit to an eligible project partner. The information collected for that procedure will be used to determine the portion of the § 45J credits to which an eligible project partner is entitled. An eligible project partner will use the election statement to claim the § 45J credits. The likely respondents are corporations and partnerships. Current Actions: The title and burden estimates have changed from OMB previously approved submission. Type of Review: Reinstatement with change of a previously approved collection. Affected Public: Businesses and other for-profit organizations. Estimated Number of Respondents: 80. Estimated Time per Respondent: 5.07 hours. Estimated Total Annual Burden Hours: 406. 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 The Department of the Treasury, as part of its continuing effort to reduce paperwork and respondent burden, invites the general public and other Federal agencies to comment on the proposed information collections listed below, in accordance with the Paperwork Reduction Act of 1995. DATES: Written comments must be received on or before September 5, 2023. ADDRESSES: Send comments regarding the burden estimate, or any other aspect of the information collection, including suggestions for reducing the burden, to Treasury PRA Clearance Officer, 1750 Pennsylvania Ave. NW, Suite 8100, Washington, DC 20220, or email at PRA@treasury.gov. FOR FURTHER INFORMATION CONTACT: Gregory Till, Deputy Assistant Secretary for Fiscal Operations and Policy, (202) 622–0570 or gregory.till@treasury.gov. SUPPLEMENTARY INFORMATION: Title: Notice to Account Holder for Garnishment of Accounts Containing Federal Benefit Payments. OMB Control Number: 1505–0230. Type of Review: Extension without change of currently approved collection. Description: Certain Federal benefits are exempt from garnishment orders. In order to give force and effect to Federal anti-garnishment statutes, financial institutions, and child support enforcement agencies must maintain records of actions taken in handling garnishments and provide notices to financial account holders. Form Number: None. Affected Public: Business or other forprofit institutions, State and local governments. Estimated Number of Respondents: 487,750. Frequency of Response: Once. Estimated Total Number of Annual Responses: 487,750. SUPPLEMENTARY INFORMATION: ddrumheller on DSK120RN23PROD with NOTICES1 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. Authority: 44 U.S.C. 3501 et seq. VerDate Sep<11>2014 18:55 Jul 06, 2023 Jkt 259001 AGENCY: SUMMARY: PO 00000 Frm 00157 Fmt 4703 Sfmt 4703 43419 Estimated Time per Response: 10 minutes. Estimated Total Annual Burden Hours: 76,688 hours. Request for Comments: Comments submitted in response to this notice will be summarized and included in the request for Office of Management and Budget 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 technology; and (e) estimates of capital or start-up costs and costs of operation, maintenance, and purchase of services required to provide information. Authority: 44 U.S.C. 3501 et seq. Melody Braswell, Treasury PRA Clearance Officer. [FR Doc. 2023–14372 Filed 7–6–23; 8:45 am] BILLING CODE 4810–25–P DEPARTMENT OF VETERANS AFFAIRS [OMB Control No. 2900–0546] Agency Information Collection Activity Under OMB Review: Gravesite Reservation Questionnaire National Cemetery Administration (NCA), Department of Veterans Affairs. ACTION: Notice. AGENCY: NCA, Department of Veterans Affairs (VA), is announcing an opportunity for public comment on the proposed collection of certain information by the agency. Under the Paperwork Reduction Act (PRA) of 1995, Federal agencies are required to publish notice in the Federal Register concerning each proposed collection of information, including each proposed extension of a currently approved collection, and allow 60 days for public comment in response to the notice. DATES: Written comments and recommendations on the proposed collection of information should be received on or before September 5, 2023. ADDRESSES: Submit written comments on the collection of information through SUMMARY: E:\FR\FM\07JYN1.SGM 07JYN1

Agencies

[Federal Register Volume 88, Number 129 (Friday, July 7, 2023)]
[Notices]
[Pages 43418-43419]
From the Federal Register Online via the Government Publishing Office [www.gpo.gov]
[FR Doc No: 2023-14373]


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DEPARTMENT OF THE TREASURY


Agency Information Collection Activities; Submission for OMB 
Review; Comment Request; Internal Revenue Service (IRS) Information 
Collection Request

AGENCY: Departmental Offices, U.S. 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 August 7, 2023 to be 
assured of consideration.

[[Page 43419]]


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.

SUPPLEMENTARY INFORMATION:

Internal Revenue Service (IRS)

    Title: Notice 2023-24 Credit for Production of Electricity from 
Advanced Nuclear Power Facilities.
    OMB Number: 1545-2000.
    Abstract: This notice obsoletes notice 2013-68, which superseded 
notice 2006-40, and provides the time and manner for certain taxpayer 
to apply for an allocation of the national megawatt capacity limitation 
under Sec.  45J of the Internal Revenue Code. Additionally, this notice 
provides the election procedure for a qualified public entity to 
transfer the credit to an eligible project partner. The information 
collected for that procedure will be used to determine the portion of 
the Sec.  45J credits to which an eligible project partner is entitled. 
An eligible project partner will use the election statement to claim 
the Sec.  45J credits. The likely respondents are corporations and 
partnerships.
    Current Actions: The title and burden estimates have changed from 
OMB previously approved submission.
    Type of Review: Reinstatement with change of a previously approved 
collection.
    Affected Public: Businesses and other for-profit organizations.
    Estimated Number of Respondents: 80.
    Estimated Time per Respondent: 5.07 hours.
    Estimated Total Annual Burden Hours: 406.
    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.
    Authority: 44 U.S.C. 3501 et seq.

Melody Braswell,
Treasury PRA Clearance Officer.
[FR Doc. 2023-14373 Filed 7-6-23; 8:45 am]
BILLING CODE 4830-01-P


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