Proposed Collection; Comment Request for Revenue Procedure 2004-47, 65427 [2023-20513]
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Federal Register / Vol. 88, No. 183 / Friday, September 22, 2023 / Notices
DEPARTMENT OF THE TREASURY
Internal Revenue Service
Proposed Collection; Comment
Request for Revenue Procedure 2004–
47
Internal Revenue Service (IRS),
Treasury.
ACTION: Notice and request for
comments.
AGENCY:
The Internal Revenue Service
(IRS), 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. The
IRS is soliciting comments concerning
Relief From Ruling Process For Making
Late Reverse QTIP Election.
DATES: Written comments should be
received on or before November 21,
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 Number 1545–1898—
Relief From Ruling Process For Making
Late Reverse QTIP Election’’ in the
subject line of the message.
FOR FURTHER INFORMATION CONTACT:
Requests for additional information or
copies of this collection should be
directed to Martha R. Brinson, at (202)
317–5753, or at Internal Revenue
Service, Room 6526, 1111 Constitution
Avenue NW, Washington, DC 20224, or
through the internet at
Martha.R.Brinson@irs.gov.
SUPPLEMENTARY INFORMATION:
Title: Relief From Ruling Process For
Making Late Reverse QTIP Election.
OMB Number: 1545–1898.
Revenue Procedure Number: 2004–47.
Abstract: This revenue procedure
provides alternative relief for taxpayers
who failed to make a reverse QTIP
election on an estate tax return. Instead
of requesting a private letter ruling and
paying the accompanying user fee,
taxpayers may file certain documents
with the Cincinnati Service Center
directly to request relief.
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: Individuals or
households.
Estimated Number of Respondents: 6.
Estimated Annual Average Time per
Respondent: 9 hours.
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SUMMARY:
VerDate Sep<11>2014
16:40 Sep 21, 2023
Jkt 259001
Estimated Total Annual Burden
Hours: 54.
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. Comments
will be 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 has 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 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: September 15, 2023.
Martha R. Brinson,
Tax Analyst.
[FR Doc. 2023–20513 Filed 9–21–23; 8:45 am]
BILLING CODE 4830–01–P
DEPARTMENT OF THE TREASURY
Agency Information Collection
Activities; Submission for OMB
Review; Comment Request;
Community Development Financial
Institutions (CDFI) Program and Native
American CDFI Assistance (NACA)
Program Applications
Departmental Offices,
Department of the Treasury.
ACTION: Notice of information collection;
request for comment.
AGENCY:
The Department of the
Treasury will submit the following
information collection request 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
SUMMARY:
PO 00000
Frm 00069
Fmt 4703
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65427
public is invited to submit comments on
this request.
DATES: Comments should be received on
or before October 23, 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 Spencer W. Clark by
emailing PRA@treasury.gov, calling
(202) 927–5331, or viewing the entire
information collection request at
www.reginfo.gov.
SUPPLEMENTARY INFORMATION:
Community Development Financial
Institutions Fund (CDFI Fund)
Title: CDFI Program and NACA
Program Applications.
OMB Control Number: 1559–0021.
Type of Review: Reinstatement of a
previously approved collection.
Description: Pursuant to the Riegle
Community Development Banking and
Financial Institutions Act of 1994, as
amended (the Act, 12 U.S.C. 4701 et
seq.), the Community Development
Financial Institutions (CDFI) Program
provides financial and technical
assistance to selected Applicants and
Community Development Financial
Institutions (CDFIs) in order to enhance
their ability to make loans and
investments and provide services for the
benefit of designated Investment Areas
and Targeted Populations.
The Application questions for the
CDFI Fund’s Community Development
Financial Institutions Program (CDFI
Program) and Native American CDFI
Assistance Program (NACA Program)
Financial Assistance (FA) and Technical
Assistance (TA) programs have been
modified to reflect public comments
received through the request for public
comment as required by the Paperwork
Reduction Act (PRA). The revised FA
Application includes the Base-FA
Application as well as the following
Applications for awards that are
provided as supplemental to the BaseFA award: Persistent Poverty County
Financial Assistance (PPC–FA), Healthy
Food Financing Initiative-Financial
Assistance (HFFI–FA), and Disability
Funds-Financial Assistance (DF–FA).
The supplemental Applications are only
completed if the Applicant is requesting
those specific funds.
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]]>Agencies
[Federal Register Volume 88, Number 183 (Friday, September 22, 2023)]
[Notices]
[Page 65427]
From the Federal Register Online via the Government Publishing Office [www.gpo.gov]
[FR Doc No: 2023-20513]
[[Page 65427]]
-----------------------------------------------------------------------
DEPARTMENT OF THE TREASURY
Internal Revenue Service
Proposed Collection; Comment Request for Revenue Procedure 2004-
47
AGENCY: Internal Revenue Service (IRS), Treasury.
ACTION: Notice and request for comments.
-----------------------------------------------------------------------
SUMMARY: The Internal Revenue Service (IRS), 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. The IRS is soliciting comments concerning Relief From Ruling
Process For Making Late Reverse QTIP Election.
DATES: Written comments should be received on or before November 21,
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 Number 1545-
1898--Relief From Ruling Process For Making Late Reverse QTIP
Election'' in the subject line of the message.
FOR FURTHER INFORMATION CONTACT: Requests for additional information or
copies of this collection should be directed to Martha R. Brinson, at
(202) 317-5753, or at Internal Revenue Service, Room 6526, 1111
Constitution Avenue NW, Washington, DC 20224, or through the internet
at [email protected].
SUPPLEMENTARY INFORMATION:
Title: Relief From Ruling Process For Making Late Reverse QTIP
Election.
OMB Number: 1545-1898.
Revenue Procedure Number: 2004-47.
Abstract: This revenue procedure provides alternative relief for
taxpayers who failed to make a reverse QTIP election on an estate tax
return. Instead of requesting a private letter ruling and paying the
accompanying user fee, taxpayers may file certain documents with the
Cincinnati Service Center directly to request relief.
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: Individuals or households.
Estimated Number of Respondents: 6.
Estimated Annual Average Time per Respondent: 9 hours.
Estimated Total Annual Burden Hours: 54.
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.
Comments will be 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 has
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 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: September 15, 2023.
Martha R. Brinson,
Tax Analyst.
[FR Doc. 2023-20513 Filed 9-21-23; 8:45 am]
BILLING CODE 4830-01-P
