Proposed Extension of Information Collection Request Submitted for Public Comment; Comment Request on Burden Related to the Qualified Severance of Trusts, 79692-79693 [2024-22305]
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Federal Register / Vol. 89, No. 189 / Monday, September 30, 2024 / Notices
(Access to Records), (e)(4)(G), (H), and
(I) (Agency Requirements), and (f)
(Agency Rules) to the extent that
DOCRS contains investigatory material
compiled for law enforcement purposes.
HISTORY:
A full notice of this system of records,
DOT/ALL 24—Departmental Office of
Civil Rights System, was published in
the Federal Register on November 16,
2011(76 FR 71108)
Issued in Washington, DC.
Karyn Gorman,
Departmental Chief Privacy Officer.
[FR Doc. 2024–22310 Filed 9–27–24; 8:45 am]
BILLING CODE 4910–9X–P
DEPARTMENT OF THE TREASURY
Internal Revenue Service
Proposed Extension of Information
Collection Request Submitted for
Public Comment; Comment Request
on Burden Related to the Reporting of
Suspected Tax Law Violations
Internal Revenue Service (IRS),
Treasury.
ACTION: Notice and request for
comments.
AGENCY:
The Internal Revenue Service,
as part of its continuing effort to reduce
paperwork and respondent burden,
invites the 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. Currently, the IRS is
soliciting comments concerning the
burden related to the reporting of
suspected tax law violations.
DATES: Written comments should be
received on or before November 29,
2024 to be assured of consideration.
ADDRESSES: Direct all written comments
to Andrés Garcia, Internal Revenue
Service, Room 6526, 1111 Constitution
Avenue NW, Washington, DC 20224, or
by email to pra.comments@irs.gov.
Please include, ‘‘OMB Number: 1545–
1960—Public Comment Request Notice’’
in the Subject line.
FOR FURTHER INFORMATION CONTACT:
Requests for additional information or
copies of the form and instructions
should be directed to Ronald J. Durbala,
at (202) 317–5746, at Internal Revenue
Service, Room 6526, 1111 Constitution
Avenue NW, Washington, DC 20224, or
through the internet at
RJoseph.Durbala@irs.gov.
SUPPLEMENTARY INFORMATION:
Title: Reporting of suspected tax law
violations.
ddrumheller on DSK120RN23PROD with NOTICES1
SUMMARY:
VerDate Sep<11>2014
17:51 Sep 27, 2024
Jkt 262001
OMB Number: 1545–1960.
Document Number: Form 3949–A.
Abstract: Form 3949–A is used by
certain taxpayer/investors wishing to
report alleged tax violations. The form
has been designed to capture the
essential information needed by IRS for
an initial evaluation of the report.
Submission of the information included
on the form is entirely voluntary.
Current Actions: There is no change
in the burden previously approved by
OMB. This request is to extend the
current approval for another 3 years.
Type of Review: Extension of a
currently approved collection.
Affected Public: Individuals or
households.
Estimated Number of Respondents:
215,000.
Estimated Time per Respondent: 15
min.
Estimated Total Annual Burden
Hours: 53,750.
The following paragraph applies to all
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 if 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.
Desired Focus of Comments: The
Internal Revenue Service (IRS) is
particularly interested in comments
that:
• Evaluate whether the proposed
collection of information is necessary
for the proper performance of the
functions of the agency, including
whether the information will have
practical utility.
• Evaluate the accuracy of the
agency’s estimate of the burden of the
proposed collection of information,
including the validity of the
methodology and assumptions used.
• Enhance the quality, utility, and
clarity of the information to be
collected; and
• Minimize the burden of the
collection of information on those who
are to respond, including using
appropriate automated, electronic,
mechanical, or other technological
collection techniques or other forms of
information technology, e.g., by
permitting electronic submissions of
responses.
Comments submitted in response to
this notice will be summarized and/or
PO 00000
Frm 00192
Fmt 4703
Sfmt 4703
included in the ICR for OMB approval
of the extension of the information
collection; they will also become a
matter of public record.
Approved: September 25, 2024.
Ronald J. Durbala,
IRS Tax Analyst.
[FR Doc. 2024–22311 Filed 9–27–24; 8:45 am]
BILLING CODE 4830–01–P
DEPARTMENT OF THE TREASURY
Internal Revenue Service
Proposed Extension of Information
Collection Request Submitted for
Public Comment; Comment Request
on Burden Related to the Qualified
Severance of Trusts
Internal Revenue Service (IRS),
Treasury.
ACTION: Notice and request for
comments.
AGENCY:
The Internal Revenue Service,
as part of its continuing effort to reduce
paperwork and respondent burden,
invites the 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. Currently, the IRS is
soliciting comments concerning the
burden related to the guidance regarding
a qualified severance of a trust.
DATES: Written comments should be
received on or before November 29,
2024 to be assured of consideration.
ADDRESSES: Direct all written comments
to Andrés Garcia, Internal Revenue
Service, Room 6526, 1111 Constitution
Avenue NW, Washington, DC 20224, or
by email to pra.comments@irs.gov.
Please include, ‘‘OMB Number: 1545–
1902—Public Comment Request Notice’’
in the Subject line.
FOR FURTHER INFORMATION CONTACT:
Requests for additional information or
copies of the form and instructions
should be directed to Ronald J. Durbala,
at (202) 317–5746, at Internal Revenue
Service, Room 6526, 1111 Constitution
Avenue NW, Washington, DC 20224, or
through the internet at
RJoseph.Durbala@irs.gov.
SUPPLEMENTARY INFORMATION:
Title: Qualified Severance.
OMB Number: 1545–1902.
Document Number: TD 9348, TD
9421.
Abstract: TD 9438 contains final
regulations providing guidance
regarding the qualified severance of a
trust for generation-skipping transfer
(GST) tax purposes under section
SUMMARY:
E:\FR\FM\30SEN1.SGM
30SEN1
ddrumheller on DSK120RN23PROD with NOTICES1
Federal Register / Vol. 89, No. 189 / Monday, September 30, 2024 / Notices
2642(a)(3) of the Internal Revenue Code
(Code), which was added to the Code by
the Economic Growth and Tax Relief
Reconciliation Act of 2001 (EGTRRA).
TD 9421 contains final regulations
providing guidance regarding the GST
tax consequences of the severance of a
trust in a manner that is effective under
state law, but that does not meet the
requirements of a qualified severance
under section 2642(a)(3) of the Code.
Current Actions: There is no change
in the collections of information
previously approved by OMB. However,
IRS is requesting updates to properly
account for both burdens addressed in
TD 9348 and TD 9421. This request is
to extend the current approval for
another 3 years.
Type of Review: Revision of a
currently approved collection.
Affected Public: Individuals or
households.
Estimated Number of Respondents:
700.
Estimated Time per Respondent: 2
hrs., 1 min.
Estimated Total Annual Burden
Hours: 1,402.
The following paragraph applies to all
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 if 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.
Desired Focus of Comments: The
Internal Revenue Service (IRS) is
particularly interested in comments
that:
• Evaluate whether the proposed
collection of information is necessary
for the proper performance of the
functions of the agency, including
whether the information will have
practical utility.
• Evaluate the accuracy of the
agency’s estimate of the burden of the
proposed collection of information,
including the validity of the
methodology and assumptions used.
• Enhance the quality, utility, and
clarity of the information to be
collected; and
• Minimize the burden of the
collection of information on those who
are to respond, including using
appropriate automated, electronic,
mechanical, or other technological
collection techniques or other forms of
VerDate Sep<11>2014
17:51 Sep 27, 2024
Jkt 262001
information technology, e.g., by
permitting electronic submissions of
responses.
Comments submitted in response to
this notice will be summarized and/or
included in the ICR for OMB approval
of the extension of the information
collection; they will also become a
matter of public record.
Approved: September 25, 2024.
Ronald J. Durbala,
IRS Tax Analyst.
[FR Doc. 2024–22305 Filed 9–27–24; 8:45 am]
BILLING CODE 4830–01–P
DEPARTMENT OF THE TREASURY
United States Mint
Notification of Citizens Coinage
Advisory Committee Public Meeting—
October 15, 2024 (Day One) and
October 16, 2024 (Day Two)
ACTION:
Notice of meeting
Pursuant to United States Code, title
31, section 5135(b)(8)(C), the United
States Mint announces the Citizens
Coinage Advisory Committee (CCAC)
public meeting scheduled for October
15–16, 2024.
Date: October 15, 2024, and October
16, 2024.
Time: October 15, 2024: 9 a.m. to 4
p.m. (ET).
October 16, 2024: 8 a.m. to 4 p.m.
(ET).
Location: United States Mint; 801 9th
Street NW, Washington, DC 20220.
Subject: Review and discussion of the
candidate designs for the 2026
Semiquincentennial Dime; review and
discussion of the candidate designs for
the five 2026 Semiquincentennial
Quarters; review and discussion of the
candidate designs for the 2026
Semiquincentennial Half Dollar; review
and discussion of the candidate designs
for the 2026–2028 American Eagle
Platinum Proof Coins; possible review
and discussion of candidate designs for
other proposed 2026
Semiquincentennial products; and
possible review and discussion of
candidate designs for the Emmett Till
and Mamie Till-Mobley Congressional
Gold Medal.
Interested members of the public can
either attend the meeting in person or
may watch the meeting live stream on
the United States Mint’s YouTube
Channel at https://www.youtube.com/
user/usmint. To watch the meeting live,
members of the public may click on the
‘‘October 15, 2024’’ and ‘‘October 16,
2024’’ icons under the Live Tab for the
specific day. If you will be attending in
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Fmt 4703
Sfmt 4703
79693
person, please contact Jennifer Warren
(Jennifer.warren@usmint.treas.gov) no
later than October 8, 2024, to fill out a
form to be placed on the list for entry
into the Mint Headquarters Building.
Members of the public should call the
CCAC HOTLINE at (202) 354–7502 for
the latest updates on meeting time and
access information.
The CCAC advises the Secretary of the
Treasury on any theme or design
proposals relating to circulating coinage,
bullion coinage, Congressional Gold
Medals, and national and other medals;
advises the Secretary of the Treasury
with regard to the events, persons, or
places to be commemorated by the
issuance of commemorative coins in
each of the five calendar years
succeeding the year in which a
commemorative coin designation is
made; and makes recommendations
with respect to the mintage level for any
commemorative coin recommended.
Members of the public interested in
attending the meeting in person will be
admitted into the meeting room on a
first-come, first-serve basis, as space is
limited. In addition, all persons entering
a United States Mint facility must
adhere to building security protocols.
This means they must consent to the
search of their persons and objects in
their possession while on government
grounds and when they enter and leave
the facility are prohibited from bringing
into the facility weapons of any type,
illegal drugs, drug paraphernalia, or
contraband. The United States Mint
Police Officer conducting the search
will evaluate whether an item may enter
into or exit from a facility based upon
Federal law, Treasury policy, United
States Mint policy, and local operating
procedures, and all prohibited and
unauthorized items will be subject to
confiscation and disposal. Members of
the public will need to fill out a
background clearance form and will
need the day of the meeting to provide
a government id (e.g., driver’s license) to
enter the building.
For members of the public interested
in watching on-line, this is a reminder
that the remote access is for observation
purposes only. Members of the public
may submit matters for the CCAC’s
consideration by email to info@
ccac.gov.
For Accommodation Request: If you
require an accommodation to watch the
CCAC meeting, please contact the Office
of Equal Employment Opportunity by
October 8, 2024. You may submit an
email request to
Reasonable.Accommodations@
usmint.treas.gov or call 202–354–7260
or 1–888–646–8369 (TTY).
E:\FR\FM\30SEN1.SGM
30SEN1
]]>Agencies
[Federal Register Volume 89, Number 189 (Monday, September 30, 2024)]
[Notices]
[Pages 79692-79693]
From the Federal Register Online via the Government Publishing Office [www.gpo.gov]
[FR Doc No: 2024-22305]
-----------------------------------------------------------------------
DEPARTMENT OF THE TREASURY
Internal Revenue Service
Proposed Extension of Information Collection Request Submitted
for Public Comment; Comment Request on Burden Related to the Qualified
Severance of Trusts
AGENCY: Internal Revenue Service (IRS), Treasury.
ACTION: Notice and request for comments.
-----------------------------------------------------------------------
SUMMARY: The Internal Revenue Service, as part of its continuing effort
to reduce paperwork and respondent burden, invites the 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. Currently, the IRS is soliciting comments
concerning the burden related to the guidance regarding a qualified
severance of a trust.
DATES: Written comments should be received on or before November 29,
2024 to be assured of consideration.
ADDRESSES: Direct all written comments to Andr[eacute]s Garcia,
Internal Revenue Service, Room 6526, 1111 Constitution Avenue NW,
Washington, DC 20224, or by email to [email protected]. Please
include, ``OMB Number: 1545-1902--Public Comment Request Notice'' in
the Subject line.
FOR FURTHER INFORMATION CONTACT: Requests for additional information or
copies of the form and instructions should be directed to Ronald J.
Durbala, at (202) 317-5746, at Internal Revenue Service, Room 6526,
1111 Constitution Avenue NW, Washington, DC 20224, or through the
internet at [email protected].
SUPPLEMENTARY INFORMATION:
Title: Qualified Severance.
OMB Number: 1545-1902.
Document Number: TD 9348, TD 9421.
Abstract: TD 9438 contains final regulations providing guidance
regarding the qualified severance of a trust for generation-skipping
transfer (GST) tax purposes under section
[[Page 79693]]
2642(a)(3) of the Internal Revenue Code (Code), which was added to the
Code by the Economic Growth and Tax Relief Reconciliation Act of 2001
(EGTRRA). TD 9421 contains final regulations providing guidance
regarding the GST tax consequences of the severance of a trust in a
manner that is effective under state law, but that does not meet the
requirements of a qualified severance under section 2642(a)(3) of the
Code.
Current Actions: There is no change in the collections of
information previously approved by OMB. However, IRS is requesting
updates to properly account for both burdens addressed in TD 9348 and
TD 9421. This request is to extend the current approval for another 3
years.
Type of Review: Revision of a currently approved collection.
Affected Public: Individuals or households.
Estimated Number of Respondents: 700.
Estimated Time per Respondent: 2 hrs., 1 min.
Estimated Total Annual Burden Hours: 1,402.
The following paragraph applies to all 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 if 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.
Desired Focus of Comments: The Internal Revenue Service (IRS) is
particularly interested in comments that:
Evaluate whether the proposed collection of information is
necessary for the proper performance of the functions of the agency,
including whether the information will have practical utility.
Evaluate the accuracy of the agency's estimate of the
burden of the proposed collection of information, including the
validity of the methodology and assumptions used.
Enhance the quality, utility, and clarity of the
information to be collected; and
Minimize the burden of the collection of information on
those who are to respond, including using appropriate automated,
electronic, mechanical, or other technological collection techniques or
other forms of information technology, e.g., by permitting electronic
submissions of responses.
Comments submitted in response to this notice will be summarized
and/or included in the ICR for OMB approval of the extension of the
information collection; they will also become a matter of public
record.
Approved: September 25, 2024.
Ronald J. Durbala,
IRS Tax Analyst.
[FR Doc. 2024-22305 Filed 9-27-24; 8:45 am]
BILLING CODE 4830-01-P
