Proposed Collection; Comment Request for Regulation Project, 73083 [2023-23447]
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Federal Register / Vol. 88, No. 204 / Tuesday, October 24, 2023 / Notices
Dated: October 18, 2023.
Bradley T. Smith,
Director, Office of Foreign Assets Control,
U.S. Department of the Treasury.
[FR Doc. 2023–23403 Filed 10–23–23; 8:45 am]
BILLING CODE 4810–AL–C
DEPARTMENT OF THE TREASURY
Internal Revenue Service
Proposed Collection; Comment
Request for Regulation Project
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
Income, Gift and Estate Tax.
DATES: Written comments should be
received on or before January 22, 2024
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 1545–1360Income, Gift and Estate Tax’’ 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: Income, Gift and Estate Tax.
OMB Number: 1545–1360.
Regulation Project Number: TD 8612.
Abstract: This regulation concerns the
availability of the gift and estate tax
marital deduction when the donee
spouse or the surviving spouse is not a
United States citizen. The regulation
provides guidance to individuals or
fiduciaries: (1) For making a qualified
domestic trust election on the estate tax
return of a decedent whose surviving
spouse is not a United States citizen in
order that the estate may obtain the
marital deduction, and (2) for filing the
annual returns that such an election
may require.
ddrumheller on DSK120RN23PROD with NOTICES1
SUMMARY:
VerDate Sep<11>2014
17:08 Oct 23, 2023
Jkt 262001
Current Actions: There are no changes
being made to this regulation.
Type of Review: Extension of a
currently approved collection.
Affected Public: Individuals or
households.
Estimated Number of Respondents:
2,300.
Estimated Time per Respondent: 2
hours, 40 minutes.
Estimated Total Annual Burden
Hours: 6,150.
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: October 16, 2023.
Martha R. Brinson,
Tax Analyst.
[FR Doc. 2023–23447 Filed 10–23–23; 8:45 am]
BILLING CODE 4830–01–P
DEPARTMENT OF THE TREASURY
Internal Revenue Service
Proposed Collection; Comment
Request for Form 15597
Internal Revenue Service (IRS),
Treasury.
ACTION: Notice and request for
comments.
AGENCY:
The Internal Revenue Service
(IRS), as part of its continuing effort to
SUMMARY:
PO 00000
Frm 00097
Fmt 4703
Sfmt 4703
73083
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
Foreclosure Sale Purchaser Contact
Information Request.
DATES: Written comments should be
received on or before December 26, 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 1545–2199—
Foreclosure Sale Purchaser Contact
Information Request’’ 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: Foreclosure Sale Purchaser
Contact Information Request.
OMB Number: 1545–2199.
Form Number: 15597.
Abstract: Form 15597, Foreclosure
Sale Purchaser Contact Information
Request, is information requested of
individuals or businesses that have
purchased real property at a third-party
foreclosure sale. If the IRS has filed a
‘‘Notice of Federal Tax Lien’’ publically
notifying a taxpayer’s creditors that the
taxpayer owes the IRS a tax debt, AND
a creditor senior to the IRS position later
forecloses on their creditor note (such as
the mortgage holder of a taxpayers
primary residence) THEN the IRS tax
claim is discharged or removed from the
property (if the appropriate foreclosure
rules are followed) and the foreclosure
sale purchaser buys the property free
and clear of the IRS claim EXCEPT that
the IRS retains the right to ‘‘redeem’’ or
buy back the property from the
foreclosure sale purchaser w/in 120
days after the foreclosure sale.
Collection of this information is
authorized by 28 U.S.C. 2410 and IRC
7425.
Current Actions: There are no changes
to the burden previously approved by
OMB.
Type of Review: Extension of a
previously approved collection.
Affected Public: Individuals or
households, Business or other for-profit
groups, Not-for-profit institutions,
E:\FR\FM\24OCN1.SGM
24OCN1
]]>Agencies
[Federal Register Volume 88, Number 204 (Tuesday, October 24, 2023)]
[Notices]
[Page 73083]
From the Federal Register Online via the Government Publishing Office [www.gpo.gov]
[FR Doc No: 2023-23447]
-----------------------------------------------------------------------
DEPARTMENT OF THE TREASURY
Internal Revenue Service
Proposed Collection; Comment Request for Regulation Project
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 Income, Gift and
Estate Tax.
DATES: Written comments should be received on or before January 22,
2024 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-
1360-Income, Gift and Estate Tax'' 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: Income, Gift and Estate Tax.
OMB Number: 1545-1360.
Regulation Project Number: TD 8612.
Abstract: This regulation concerns the availability of the gift and
estate tax marital deduction when the donee spouse or the surviving
spouse is not a United States citizen. The regulation provides guidance
to individuals or fiduciaries: (1) For making a qualified domestic
trust election on the estate tax return of a decedent whose surviving
spouse is not a United States citizen in order that the estate may
obtain the marital deduction, and (2) for filing the annual returns
that such an election may require.
Current Actions: There are no changes being made to this
regulation.
Type of Review: Extension of a currently approved collection.
Affected Public: Individuals or households.
Estimated Number of Respondents: 2,300.
Estimated Time per Respondent: 2 hours, 40 minutes.
Estimated Total Annual Burden Hours: 6,150.
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: October 16, 2023.
Martha R. Brinson,
Tax Analyst.
[FR Doc. 2023-23447 Filed 10-23-23; 8:45 am]
BILLING CODE 4830-01-P
