Agency Collection Activities; Requesting Comments on Form 8288-B, 26414 [2025-11364]

Download as PDF 26414 Federal Register / Vol. 90, No. 117 / Friday, June 20, 2025 / Notices Director of the Office of Management and Budget (‘‘OMB’’) a report containing: (1) a list of all criminal regulatory offenses 1 enforceable by the OCC or the Department of Justice (‘‘DOJ’’); and (2) for each such criminal regulatory offense, the range of potential criminal penalties for a violation and the applicable mens rea standard 2 for the criminal regulatory offense. This notice also announces a general policy, subject to appropriate exceptions and to the extent consistent with law, that when the OCC is deciding whether to refer alleged violations of criminal regulatory offenses to DOJ, officers and employees of the OCC should consider, among other factors: • the harm or risk of harm, pecuniary or otherwise, caused by the alleged offense; • the potential gain to the putative defendant that could result from the offense; • whether the putative defendant held specialized knowledge, expertise, or was licensed in an industry related to the rule or regulation at issue; and • evidence, if any is available, of the putative defendant’s general awareness of the unlawfulness of his conduct as well as his knowledge or lack thereof of the regulation at issue. This general policy is not intended to, and does not, create any right or benefit, substantive or procedural, enforceable at law or in equity by any party against the United States, its departments, agencies, or entities, its officers, employees, or agents, or any other person. Date: June 16, 2025. Patrick T. Tierney, Assistant Director, Office of the Comptroller of the Currency. [FR Doc. 2025–11329 Filed 6–18–25; 8:45 am] BILLING CODE 4810–33–P DEPARTMENT OF THE TREASURY Internal Revenue Service Agency Collection Activities; Requesting Comments on Form 8288– B Internal Revenue Service (IRS), Treasury. ACTION: Notice of information collection; request for comments. ddrumheller on DSK120RN23PROD with NOTICES1 AGENCY: In accordance with the Paperwork Reduction Act of 1995, the SUMMARY: 1 ‘‘Criminal regulatory offense’’ means a Federal regulation that is enforceable by a criminal penalty. E.O. 14294, sec. 3(b). 2 ‘‘Mens rea’’ means the state of mind that by law must be proven to convict a particular defendant of a particular crime. E.O. 14294, sec. 3(c). VerDate Sep<11>2014 20:05 Jun 18, 2025 Jkt 265001 IRS is inviting comments on the information collection request outlined in this notice. DATES: Written comments should be received on or before August 19, 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. 1545–1060 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. SUPPLEMENTARY INFORMATION: The IRS, in accordance with the Paperwork Reduction Act of 1995 (PRA) (44 U.S.C. 3506(c)(2)(A)), provides the general public and Federal agencies with an opportunity to comment on proposed, revised, and continuing collections of information. This helps the IRS assess the impact and minimize the burden of its information collection requirements. 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. Title: Application for Withholding Certificate for Dispositions by Foreign Persons of U.S. Property Interests. OMB Number: 1545–1060. Form Number: 8288–B. Abstract: Section 1445 of the Internal Revenue Code requires transferees to withhold tax on the amount realized from sales or other dispositions by foreign persons of U.S. real property interests. Code sections 1445(b) and (c) allow the withholding to be reduced or eliminated under certain circumstances. Form 8288–B is used to apply for a withholding certificate from IRS to PO 00000 Frm 00149 Fmt 4703 Sfmt 4703 reduce or eliminate the withholding required by Code section 1445. 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. Estimated Number of Responses: 2,600. Estimated Time per Respondent: 5 hours, 46 minutes. Estimated Total Annual Burden Hours: 15,002. Dated: June 17, 2025. Jason M. Schoonmaker, Tax Analyst. [FR Doc. 2025–11364 Filed 6–18–25; 8:45 am] BILLING CODE 4830–01–P DEPARTMENT OF VETERANS AFFAIRS Notice of Intent To Prepare a Programmatic Environmental Impact Statement for the Proposed Relocation of the Ioannis A. Lougaris VA Medical Center Services and Facilities in Reno, Nevada Department of Veterans Affairs. Notice of Intent to prepare a Programmatic Environmental Impact Statement, open a public scoping period, and hold public scoping meetings. AGENCY: ACTION: This Notice provides information to Federal, state, and local agencies; Native American tribes; and other interested persons regarding VA’s intent to prepare a Programmatic EIS (PEIS) to evaluate the potential environmental impacts for the proposed relocation of the VA Sierra Nevada Health Care System (VASNHCS) Ioannis A. Lougaris VA Medical Center (Reno VAMC) services and facilities in Reno, Nevada. Programmatic National Environmental Policy Act (NEPA) documents are used to assess the environmental impacts of proposed policies, plans, programs, or projects for which subsequent actions will be implemented based on the programmatic analyses, providing the foundation for subsequent additional analysis of specific actions that ‘‘tier’’ from the programmatic document. Tiering allows an agency to eliminate repetitive discussions of the same issues, focus on the actual issues ripe for decision, and exclude from consideration issues already decided or not yet ripe for environmental review. Programmatic NEPA analysis is appropriate in cases where an agency is SUMMARY: E:\FR\FM\20JNN1.SGM 20JNN1

Agencies

[Federal Register Volume 90, Number 117 (Friday, June 20, 2025)]
[Notices]
[Page 26414]
From the Federal Register Online via the Government Publishing Office [www.gpo.gov]
[FR Doc No: 2025-11364]


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DEPARTMENT OF THE TREASURY

Internal Revenue Service


Agency Collection Activities; Requesting Comments on Form 8288-B

AGENCY: Internal Revenue Service (IRS), Treasury.

ACTION: Notice of information collection; request for comments.

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SUMMARY: In accordance with the Paperwork Reduction Act of 1995, the 
IRS is inviting comments on the information collection request outlined 
in this notice.

DATES: Written comments should be received on or before August 19, 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. 
1545-1060 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.

SUPPLEMENTARY INFORMATION: The IRS, in accordance with the Paperwork 
Reduction Act of 1995 (PRA) (44 U.S.C. 3506(c)(2)(A)), provides the 
general public and Federal agencies with an opportunity to comment on 
proposed, revised, and continuing collections of information. This 
helps the IRS assess the impact and minimize the burden of its 
information collection requirements. 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.
    Title: Application for Withholding Certificate for Dispositions by 
Foreign Persons of U.S. Property Interests.
    OMB Number: 1545-1060.
    Form Number: 8288-B.
    Abstract: Section 1445 of the Internal Revenue Code requires 
transferees to withhold tax on the amount realized from sales or other 
dispositions by foreign persons of U.S. real property interests. Code 
sections 1445(b) and (c) allow the withholding to be reduced or 
eliminated under certain circumstances. Form 8288-B is used to apply 
for a withholding certificate from IRS to reduce or eliminate the 
withholding required by Code section 1445.
    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.
    Estimated Number of Responses: 2,600.
    Estimated Time per Respondent: 5 hours, 46 minutes.
    Estimated Total Annual Burden Hours: 15,002.

    Dated: June 17, 2025.
Jason M. Schoonmaker,
Tax Analyst.
[FR Doc. 2025-11364 Filed 6-18-25; 8:45 am]
BILLING CODE 4830-01-P

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