Agency Collection Activities; Requesting Comments for Revenue Procedure 99-50, 7806-7807 [2025-01390]

Download as PDF lotter on DSK11XQN23PROD with NOTICES1 7806 Federal Register / Vol. 90, No. 13 / Wednesday, January 22, 2025 / Notices Identified as property in which JOINT STOCK COMPANY ROSNEFTEFLOT, a person whose property and interests in property are blocked pursuant to E.O. 13662, has an interest. Identified as property in which JOINT STOCK COMPANY ROSNEFTEFLOT, a person whose property and interests in property are blocked pursuant to E.O. 14024, has an interest. 176. YEVGENY PRIMAKOV (UAUH) Supply Vessel Russia flag; Secondary sanctions risk: See Section 11 of Executive Order 14024.; alt. Secondary sanctions risk: Ukraine-/Russia-Related Sanctions Regulations, 31 CFR 589.201 and/or 589.209; Vessel Registration Identification IMO 9753741; MMSI 273412440 (vessel) [UKRAINE–EO13662] [RUSSIA–EO14024] (Linked To: JOINT STOCK COMPANY SOVCOMFLOT). Identified as property in which JOINT STOCK COMPANY SOVCOMFLOT, a person whose property and interests in property are blocked pursuant to E.O. 13662, has an interest. Identified as property in which JOINT STOCK COMPANY SOVCOMFLOT, a person whose property and interests in property are blocked pursuant to E.O. 14024, has an interest. 177. YURI SENKEVICH (3E4135) Crude Oil Tanker Panama flag; Secondary sanctions risk: See Section 11 of Executive Order 14024.; alt. Secondary sanctions risk: Ukraine-/Russia-Related Sanctions Regulations, 31 CFR 589.201 and/or 589.209; Vessel Registration Identification IMO 9301419; MMSI 352002198 (vessel) [UKRAINE–EO13662] [RUSSIA–EO14024] (Linked To: STREAM SHIP MANAGEMENT FZCO). Identified as property in which STREAM SHIP MANAGEMENT FZCO, a person whose property and interests in property are blocked pursuant to E.O. 13662, has an interest. Identified as property in which STREAM SHIP MANAGEMENT FZCO, a person whose property and interests in property are blocked pursuant to E.O. 14024, has an interest. 178. ZALIV AMERIKA (3E7520) Crude Oil Tanker Panama flag; Secondary sanctions risk: See Section 11 of Executive Order 14024.; alt. Secondary sanctions risk: Ukraine-/Russia-Related Sanctions Regulations, 31 CFR 589.201 and/or 589.209; Vessel Registration Identification IMO 9354301; MMSI 352003366 (vessel) [UKRAINE–EO13662] [RUSSIA–EO14024] (Linked To: JOINT STOCK COMPANY SOVCOMFLOT). Identified as property in which JOINT STOCK COMPANY SOVCOMFLOT, a person whose property and interests in property are blocked pursuant to E.O. 13662, has an interest. Identified as property in which JOINT STOCK COMPANY SOVCOMFLOT, a person whose property and interests in property are blocked pursuant to E.O. 14024, has an interest. 179. ZALIV AMURSKIY (3E7519) Crude Oil Tanker Panama flag; Secondary sanctions risk: See Section 11 of Executive Order VerDate Sep<11>2014 18:16 Jan 21, 2025 Jkt 265001 14024.; alt. Secondary sanctions risk: Ukraine-/Russia-Related Sanctions Regulations, 31 CFR 589.201 and/or 589.209; Vessel Registration Identification IMO 9354313; MMSI 352003364 (vessel) [UKRAINE–EO13662] [RUSSIA–EO14024] (Linked To: JOINT STOCK COMPANY SOVCOMFLOT). Identified as property in which JOINT STOCK COMPANY SOVCOMFLOT, a person whose property and interests in property are blocked pursuant to E.O. 13662, has an interest. Identified as property in which JOINT STOCK COMPANY SOVCOMFLOT, a person whose property and interests in property are blocked pursuant to E.O. 14024, has an interest. 180. ZALIV ANIVA (3E3486) Crude Oil Tanker Panama flag; Secondary sanctions risk: See Section 11 of Executive Order 14024.; alt. Secondary sanctions risk: Ukraine-/Russia-Related Sanctions Regulations, 31 CFR 589.201 and/or 589.209; Vessel Registration Identification IMO 9418494; MMSI 352002209 (vessel) [UKRAINE–EO13662] [RUSSIA–EO14024] (Linked To: JOINT STOCK COMPANY SOVCOMFLOT). Identified as property in which JOINT STOCK COMPANY SOVCOMFLOT, a person whose property and interests in property are blocked pursuant to E.O. 13662, has an interest. Identified as property in which JOINT STOCK COMPANY SOVCOMFLOT, a person whose property and interests in property are blocked pursuant to E.O. 14024, has an interest. 181. ZALIV BAIKAL (3E4131) Shuttle Tanker Panama flag; Secondary sanctions risk: See Section 11 of Executive Order 14024.; alt. Secondary sanctions risk: Ukraine-/Russia-Related Sanctions Regulations, 31 CFR 589.201 and/or 589.209; Vessel Registration Identification IMO 9360128; MMSI 352002194 (vessel) [UKRAINE–EO13662] [RUSSIA–EO14024] (Linked To: JOINT STOCK COMPANY SOVCOMFLOT). Identified as property in which JOINT STOCK COMPANY SOVCOMFLOT, a person whose property and interests in property are blocked pursuant to E.O. 13662, has an interest. Identified as property in which JOINT STOCK COMPANY SOVCOMFLOT, a person whose property and interests in property are blocked pursuant to E.O. 14024, has an interest. 182. ZALIV VOSTOK (3E4133) Crude Oil Tanker Panama flag; Secondary sanctions risk: See Section 11 of Executive Order 14024.; alt. Secondary sanctions risk: Ukraine-/Russia-Related Sanctions Regulations, 31 CFR 589.201 and/or 589.209; Vessel Registration Identification IMO 9360130; MMSI 352002196 (vessel) [UKRAINE–EO13662] [RUSSIA–EO14024] (Linked To: JOINT STOCK COMPANY SOVCOMFLOT). Identified as property in which JOINT STOCK COMPANY SOVCOMFLOT, a person whose property and interests in property are blocked pursuant to E.O. 13662, has an interest. PO 00000 Frm 00153 Fmt 4703 Sfmt 4703 Identified as property in which JOINT STOCK COMPANY SOVCOMFLOT, a person whose property and interests in property are blocked pursuant to E.O. 14024, has an interest. 183. ZENITH (8P2448) Crude Oil Tanker Barbados flag; Secondary sanctions risk: See Section 11 of Executive Order 14024.; alt. Secondary sanctions risk: Ukraine-/RussiaRelated Sanctions Regulations, 31 CFR 589.201 and/or 589.209; Vessel Registration Identification IMO 9610781; MMSI 314950000 (vessel) [UKRAINE–EO13662] [RUSSIA–EO14024] (Linked To: JOINT STOCK COMPANY SOVCOMFLOT). Identified as property in which JOINT STOCK COMPANY SOVCOMFLOT, a person whose property and interests in property are blocked pursuant to E.O. 13662, has an interest. Identified as property in which JOINT STOCK COMPANY SOVCOMFLOT, a person whose property and interests in property are blocked pursuant to E.O. 14024, has an interest. Lisa M. Palluconi, Acting Director, Office of Foreign Assets Control. [FR Doc. 2025–01433 Filed 1–21–25; 8:45 am] BILLING CODE 4810–AL–P DEPARTMENT OF THE TREASURY Internal Revenue Service Agency Collection Activities; Requesting Comments for Revenue Procedure 99–50 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 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 a combined information reporting by a successor business entity. DATES: Written comments should be received on or before March 24, 2025 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. 1545–1667 in the subject line of the message. FOR FURTHER INFORMATION CONTACT: Requests for additional information or copies of this collection should be directed to Jason Schoonmaker, (801) SUMMARY: E:\FR\FM\22JAN1.SGM 22JAN1 Federal Register / Vol. 90, No. 13 / Wednesday, January 22, 2025 / Notices 620–2128, at Internal Revenue Service, Room 6526, 1111 Constitution Avenue NW, Washington, DC 20224, or through the internet at jason.m.schoonmaker@ irs.gov. The IRS is currently seeking comments concerning the following information collection tools, reporting, and record-keeping requirements: Title: Combined Information Reporting. OMB Number: 1545–1667. Regulation Project Number: Revenue Procedure 99–50. Abstract: Revenue Procedure 99–50 permits combined information reporting by a successor business entity (i.e., a corporation, partnership, or sole proprietorship) in certain situations following a merger or an acquisition. Combined information reporting may be elected by a successor with respect to certain Forms 1042–S and all forms in series 1098, 1099, and 5498. The procedures also apply to Forms 1097, 3921, 3922, and W–2G. The successor must file a statement with the IRS indicating what forms are being filed on a combined basis. 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, not-for-profit institutions, and farms. Estimated Number of Responses: 6,000. Estimated Time per Respondent: 5 minutes. Estimated Total Annual Burden Hours: 500. 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 lotter on DSK11XQN23PROD with NOTICES1 SUPPLEMENTARY INFORMATION: VerDate Sep<11>2014 18:16 Jan 21, 2025 Jkt 265001 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: January 15, 2025. Jason M. Schoonmaker, Tax Analyst. [FR Doc. 2025–01390 Filed 1–21–25; 8:45 am] BILLING CODE 4830–01–P DEPARTMENT OF THE TREASURY Internal Revenue Service Agency Collection Activities; Requesting Comments on Form 9779, Form 9783, and Form 14781 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 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 Electronic Federal Tax Payment System (EFTPS). DATES: Written comments should be received on or before March 24, 2025 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. 1545–1467 in the subject line of the message. FOR FURTHER INFORMATION CONTACT: Requests for additional information or copies of this collection should be directed to Jason Schoonmaker, (801) 620–2128, at Internal Revenue Service, Room 6526, 1111 Constitution Avenue NW, Washington, DC 20224, or through the internet at jason.m.schoonmaker@ irs.gov. SUPPLEMENTARY INFORMATION: The IRS is currently seeking comments concerning the following information collection SUMMARY: PO 00000 Frm 00154 Fmt 4703 Sfmt 4703 7807 tools, reporting, and record-keeping requirements: Title: Electronic Federal Tax Payment System (EFTPS). OMB Number: 1545–1467. Form Number: Forms 9779, 9783, and 14781. Abstract: These forms are used by business and individual taxpayers to enroll in the Electronic Federal Tax Payment System (EFTPS). EFTPS is an electronic remittance processing system the Service uses to accept electronically transmitted Federal tax payments. EFTPS (1) establishes and maintains a taxpayer data base which includes entity information from the taxpayers or their banks, (2) initiates the transfer of the tax payment amount from the taxpayer’s bank account, (3) validates the entity information and selected elements for each taxpayer, and (4) electronically transmits taxpayer payment data to the IRS. Current Actions: There are no changes to the burden previously approved by OMB. Type of Review: Extension of a currently approved collection. Affected Public: Individuals, business or other for-profit organizations, and State, local or Tribal governments. Estimated Number of Respondents: 698. Estimated Time per Responses: 10 minutes. Estimated Total Annual Burden Hours: 119. 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 E:\FR\FM\22JAN1.SGM 22JAN1

Agencies

[Federal Register Volume 90, Number 13 (Wednesday, January 22, 2025)]
[Notices]
[Pages 7806-7807]
From the Federal Register Online via the Government Publishing Office [www.gpo.gov]
[FR Doc No: 2025-01390]


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DEPARTMENT OF THE TREASURY

Internal Revenue Service


Agency Collection Activities; Requesting Comments for Revenue 
Procedure 99-50

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 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 a combined information reporting by a successor business 
entity.

DATES: Written comments should be received on or before March 24, 2025 
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 Control No. 
1545-1667 in the subject line of the message.

FOR FURTHER INFORMATION CONTACT: Requests for additional information or 
copies of this collection should be directed to Jason Schoonmaker, 
(801)

[[Page 7807]]

620-2128, at Internal Revenue Service, Room 6526, 1111 Constitution 
Avenue NW, Washington, DC 20224, or through the internet at 
[email protected].

SUPPLEMENTARY INFORMATION: The IRS is currently seeking comments 
concerning the following information collection tools, reporting, and 
record-keeping requirements:
    Title: Combined Information Reporting.
    OMB Number: 1545-1667.
    Regulation Project Number: Revenue Procedure 99-50.
    Abstract: Revenue Procedure 99-50 permits combined information 
reporting by a successor business entity (i.e., a corporation, 
partnership, or sole proprietorship) in certain situations following a 
merger or an acquisition. Combined information reporting may be elected 
by a successor with respect to certain Forms 1042-S and all forms in 
series 1098, 1099, and 5498. The procedures also apply to Forms 1097, 
3921, 3922, and W-2G. The successor must file a statement with the IRS 
indicating what forms are being filed on a combined basis.
    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, not-
for-profit institutions, and farms.
    Estimated Number of Responses: 6,000.
    Estimated Time per Respondent: 5 minutes.
    Estimated Total Annual Burden Hours: 500.
    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: January 15, 2025.
Jason M. Schoonmaker,
Tax Analyst.
[FR Doc. 2025-01390 Filed 1-21-25; 8:45 am]
BILLING CODE 4830-01-P


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