Federal Register / Vol. 77, No. 82 / Friday, April 27, 2012 / Notices 25231 

Affected Public: Individuals or 

Households. 

Estimated Total Burden Hours: 7,810. 

OMB Number: 1545–2144. 

Type of Review: Extension without 

change of a currently approved 

collection. 

Title: Validating Your TIN and 

Reasonable Cause. 

Form: 13997. 

Abstract: Under the provisions of 

Internal Revenue Code Section (IRC § ) 

6039E, Information Concerning Resident 

Status, individuals are required to 

provide certain information (see IRC 

§ 6039E(b)) with their application for a 

U.S. passport or with their application 

for permanent U.S. residence. This form 

is an attachment to Letter 4318 to 

inform the individual about the IRC 

provisions, the penalty, and to request 

them to complete this form and return 

it to the IRS. 

Affected Public: Individuals or 

Households. 

Estimated Total Burden Hours: 2,000. 

OMB Number: 1545–2203. 

Type of Review: Extension without 

change of a currently approved 

collection. 

Title: Form 8939, Allocation of 

Increase in Basis for Property Acquired 

From a Decedent. 

Form: 8939 and Schedules. 

Abstract: Section 6018 of the Internal 

Revenue Code requires this return to be 

filed by an executor the fair market 

value of all property (other than cash) 

acquired from the decedent is more than 

$1.3 million; in the case of a decedent 

who was a nonresident not a citizen of 

the United States, the fair market value 

of tangible property situated in the 

United States and other property 

acquired from the decedent by a United 

States person is greater than $60,000; or 

appreciated property is acquired from 

the decedent that the decedent acquired 

by gift within three years of death and 

a gift tax return was required to be filed 

on the transfer to the decedent. Section 

6018(e) also requires executors who 

must file Form 8939 to provide the same 

information to recipients of the property 

as the executor must provide to the IRS. 

Affected Public: Individuals or 

Households. 

Estimated Total Burden Hours: 

2,482,080. 

OMB Number: 1545–2218. 

Type of Review: Extension without 

change of a currently approved 

collection. 

Title: Notice 2011–83, Pennsylvania 

Low-Income Housing Credit Disaster 

Relief. 

Abstract: The Internal Revenue 

Service is suspending certain 

requirements under § 42 of the Internal 

Revenue Code for low-income housing 

credit projects to provide emergency 

housing relief needed as a result of the 

devastation caused by Hurricane Irene 

in Pennsylvania during the period of 

August 26, 2011 to August 30, 2011, and 

Tropical Storm Lee beginning on 

September 3, 2011. 

Affected Public: Individual or 

Households. 

Estimated Total Burden Hours: 150. 

OMB Number: 1545–2219. 

Type of Review: Extension without 

change of a currently approved 

collection. 

Title: Reporting Abusive Tax 

Promotions or Preparers. 

Form: 14242. 

Abstract: The form is used to report 

an abusive tax avoidance scheme and 

tax return preparers who promote such 

schemes. The information is collected to 

combat abusive tax promoters. 

Respondents can be individuals, 

businesses and tax return preparers. 

Affected Public: Individual or 

Households; Private Sector: Businesses 

or other for-profit, not-for-profit 

institutions. 

Estimated Total Burden Hours: 3,600. 

OMB Number: 1545–2220. 

Type of Review: Extension without 

change of a currently approved 

collection. 

Title: Notice 2011–87, New York LowIncome Housing Credit Disaster Relief. 

Abstract: The Internal Revenue 

Service is suspending certain 

requirements under § 42 of the Internal 

Revenue Code for low-income housing 

credit projects to provide emergency 

housing relief needed as a result of the 

devastation in New York caused by 

either Hurricane Irene during the period 

of August 26, 2011 to September 5, 

2011, or the remnants of Tropical Storm 

Lee during the period of September 7, 

2011 to September 11, 2011. 

Affected Public: Individual or 

Households. 

Estimated Total Burden Hours: 300. 

OMB Number: 1545–2221. 

Type of Review: Extension without 

change of a currently approved 

collection. 

Title: Mortgage Assistance Payments. 

Form: 1098–MA. 

Abstract: Information is needed to 

identify taxpayers who may not be 

taking a correct mortgage interest 

deduction, since mortgage servicers 

processing mortgage payments may not 

be able to segregate payments received 

from government funds versus 

payments made by individual 

mortgagees. Respondents include the 

Department of Housing and Urban 

Development and State Housing 

Finance Agencies from the 50 states and 

the District of Columbia. 

Affected Public: State, Local, and 

Tribal Governments. 

Estimated Total Burden Hours: 

170,400. 

Dawn D. Wolfgang, 

Treasury PRA Clearance Officer. 

[FR Doc. 2012–10163 Filed 4–26–12; 8:45 am] 

BILLING CODE 4830–01–P 

DEPARTMENT OF THE TREASURY 

Office of the Comptroller of the 

Currency 

Agency Information Collection 

Activities: Proposed Information 

Collection; Submission for OMB 

Review 

AGENCY: Office of the Comptroller of the 

Currency (OCC), Treasury. 

ACTION: Notice and request for 

comment. 

SUMMARY: The OCC, 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 a continuing information 

collection, as required by the Paperwork 

Reduction Act of 1995. An agency may 

not conduct or sponsor, and a 

respondent is not required to respond 

to, an information collection unless it 

displays a currently valid OMB control 

number. The OCC is soliciting comment 

concerning its information collection 

titled, ‘‘Bank Activities and 

Operations.’’ The OCC is also giving 

notice that it has sent this collection to 

OMB for review. 

DATES: You should submit written 

comments by May 29, 2012. 

ADDRESSES: Communications Division, 

Office of the Comptroller of the 

Currency, Mailstop 2–3, Attention: 

1557–0204, 250 E Street SW., 

Washington, DC 20219. In addition, 

comments may be sent by fax to (202) 

874–5274, or by electronic mail to 

regs.comments@occ.treas.gov. You may 

personally inspect and photocopy 

comments at the OCC, 250 E Street SW., 

Washington, DC. For security reasons, 

the OCC requires that visitors make an 

appointment to inspect comments. You 

may do so by calling (202) 874–4700. 

Upon arrival, visitors will be required to 

present valid government-issued photo 

identification and submit to security 

screening in order to inspect and 

photocopy comments. 

Additionally, you should send a copy 

of your comments to OCC Desk Officer, 

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25232 Federal Register / Vol. 77, No. 82 / Friday, April 27, 2012 / Notices 

1557–0204, by mail to U.S. Office of 

Management and Budget, 725, 17th 

Street NW., #10235, Washington, DC 

20503, or by fax to (202) 395–6974. 

FOR FURTHER INFORMATION CONTACT: You 

can request additional information or a 

copy of the collection from Mary H. 

Gottlieb, OCC Clearance Officer, (202) 

874–5090, Legislative and Regulatory 

Activities Division, Office of the 

Comptroller of the Currency, 250 E 

Street SW., Washington, DC 20219. 

SUPPLEMENTARY INFORMATION: The OCC 

is proposing to extend OMB approval, 

without change, of the following 

information collection: 

Title: Bank Activities and 

Operations—12 CFR 7. 

OMB Control No.: 1557–0204. 

Description: This submission covers 

an existing regulation and involves no 

change to the regulation or to the 

information collection requirements. 

The OCC requests only that OMB extend 

its approval of the information 

collection. 

The information collection 

requirements ensure that national banks 

conduct their operations in a safe and 

sound manner and in accordance with 

applicable Federal banking statutes and 

regulations. The information is 

necessary for regulatory and 

examination purposes. 

The information collection 

requirements in part 7 are as follows: 

• 12 CFR 7.1000(d)(1) (National bank 

ownership of property—Lease financing 

of public facilities): National bank lease 

agreements must provide that the lessee 

will become the owner of the building 

or facility upon the expiration of the 

lease. 

• 12 CFR 7.1014 (Sale of money 

orders at nonbanking outlets): A 

national bank may designate bonded 

agents to sell the bank’s money orders 

at nonbanking outlets. The 

responsibility of both the bank and its 

agent should be defined in a written 

agreement setting forth the duties of 

both parties and providing for 

remuneration of the agent. 

• 12 CFR 7.2000(b) (Corporate 

governance procedures—Other sources 

of guidance): A national bank shall 

designate in its bylaws the body of law 

selected for its corporate governance 

procedures. 

• 12 CFR 7.2004 (Honorary directors 

or advisory boards): Any listing of a 

national bank’s honorary or advisory 

directors must distinguish between 

them and the bank’s board of directors 

or indicate their advisory status. 

• 12 CFR 7.2014(b) (Indemnification 

of institution-affiliated parties— 

Administrative proceeding or civil 

actions not initiated by a Federal 

agency): A national bank shall designate 

in its bylaws the body of law selected 

for making indemnification payments. 

• 12 CFR 7.2024(a) Staggered terms 

for national bank directors—Any 

national bank may adopt bylaws that 

provide for the staggering the terms of 

its directors. National banks shall 

provide the OCC with copies of any 

bylaws so amended. 

• 12 CFR 7.2024(c) Size of bank 

board—A national bank seeking to 

increase the number of its directors 

must notify the OCC any time the 

proposed size would exceed 25 

directors. 

Type of Review: Extension of a 

currently approved collection. 

Affected Public: Businesses or other 

for-profit. 

Estimated Number of Respondents: 

1,300. 

Estimated Total Annual Responses: 

1,300. 

Estimated Total Annual Burden: 418 

hours. 

Frequency of Response: On occasion. 

The OCC issued a 60-day Federal 

Register Notice on February 6, 2012 (77 

FR 5876). No comments were received. 

Comments continue to be invited on: 

(a) Whether the collection of 

information is necessary for the proper 

performance of the functions of the 

OCC, including whether the information 

has practical utility; 

(b) The accuracy of the OCC’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 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. 

Dated: April 19, 2012. 

Michele Meyer, 

Assistant Director, Legislative and Regulatory 

Activities Division. 

[FR Doc. 2012–10139 Filed 4–26–12; 8:45 am] 

BILLING CODE 4810–33–P 

DEPARTMENT OF THE TREASURY 

Comptroller of the Currency 

Agency Information Collection 

Activities: Proposed Information 

Collection; Submission for OMB 

Review 

AGENCY: Office of the Comptroller of the 

Currency (OCC), Treasury. 

ACTION: Notice and request for comment. 

SUMMARY: The OCC, 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 a continuing information 

collection, as required by the Paperwork 

Reduction Act of 1995. An agency may 

not conduct or sponsor, and a 

respondent is not required to respond 

to, an information collection unless it 

displays a currently valid OMB control 

number. The OCC is soliciting comment 

concerning its information collection 

titled, ‘‘Investment Securities.’’ The 

OCC is also giving notice that the 

collection has been submitted to OMB 

for review. 

DATES: You should submit written 

comments by May 29, 2012. 

ADDRESSES: Communications Division, 

Office of the Comptroller of the 

Currency, Mailstop 2–3, Attention: 

1557–0205, 250 E Street SW., 

Washington, DC 20219. In addition, 

comments may be sent by fax to (202) 

874–5274, or by electronic mail to 

regs.comments@occ.treas.gov. You may 

personally inspect and photocopy 

comments at the OCC, 250 E Street, 

SW., Washington, DC. For security 

reasons, the OCC requires that visitors 

make an appointment to inspect 

comments. You may do so by calling 

(202) 874–4700. Upon arrival, visitors 

will be required to present valid 

government-issued photo identification 

and submit to security screening in 

order to inspect and photocopy 

comments. 

Additionally, you should send a copy 

of your comments to OCC Desk Officer, 

1557–0205, by mail to U.S. Office of 

Management and Budget, 725, 17th 

Street NW., #10235, Washington, DC 

20503, or by fax to (202) 395–6974. 

FOR FURTHER INFORMATION CONTACT: You 

can request additional information or a 

copy of the collection from Mary H. 

Gottlieb, OCC Clearance Officer, (202) 

874–6055 or (202) 874–5090, Legislative 

and Regulatory Activities Division, 

Office of the Comptroller of the 

Currency, 250 E Street SW., 

Washington, DC 20219. 

mstockstill on DSK4VPTVN1PROD with NOTICES