78408 Federal Register / Vol. 85, No. 234 / Friday, December 4, 2020 / Notices 

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 under 

sections 897, 1445, and 6109 to require 

use of Taxpayer Identifying Numbers on 

submission under the section 897 and 

1445. 

DATES: Written comments should be 

received on or before February 2, 2021 

to be assured of consideration. 

ADDRESSES: Direct all written comments 

to Kinna Brewington, Internal Revenue 

Service, Room 6529, 1111 Constitution 

Avenue NW, Washington, DC 20224. 

Requests for additional information or 

copies of the regulations should be 

directed to R. Joseph Durbala, at Internal 

Revenue Service, Room 6129, 1111 

Constitution Avenue NW, Washington, 

DC 20224, or through the internet, at 

RJoseph.Durbala@irs.gov. 

SUPPLEMENTARY INFORMATION: 

Title: Guidance under Sections 897, 

1445, and 6109 to require use of 

Taxpayer Identifying Numbers on 

Submission under the Section 897 and 

1445. 

OMB Number: 1545–1797. 

Regulation Project Number: TD 9082; 

TD 9751. 

Abstract: The collection of 

information relates to applications for 

withholding certificates under section 

1.1445–3 to be filed with the IRS with 

respect to (1) dispositions of U.S. real 

property interests that have been used 

by foreign persons as a principle 

residence within the prior 5 years and 

excluded from gross income under 

section 121 and (2) dispositions of U.S. 

real property interests by foreign 

persons in deferred like kind exchanges 

that qualify for nonrecognition under 

section 1031. 

Current Actions: There is no change to 

the burden previously approved. 

Type of Review: Extension of a 

currently approved collection. 

Affected Public: Individuals or 

households and Business or other forprofit. 

Estimated Number of Responses: 150. 

Estimated Time per Respondent: 4 

hrs. 

Estimated Total Annual Burden 

Hours: 600. 

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: November 30, 2020. 

Ronald J. Durbala, 

IRS Tax Analyst. 

[FR Doc. 2020–26657 Filed 12–3–20; 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 Information 

Reporting by Passport Applicants 

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 information 

reporting by passport applicants. 

DATES: Written comments should be 

received on or before February 2, 2021 

to be assured of consideration. 

ADDRESSES: Direct all written comments 

to Kinna Brewington, Internal Revenue 

Service, Room 6529, 1111 Constitution 

Avenue NW, Washington, DC 20224. 

Requests for additional information or 

copies of the regulations should be 

directed to R. Joseph Durbala, at Internal 

Revenue Service, Room 6129, 1111 

Constitution Avenue NW, Washington 

DC 20224, or through the internet, at 

RJoseph.Durbala@irs.gov. 

SUPPLEMENTARY INFORMATION: 

Title: Information Reporting by 

Passport Applicants. 

OMB Number: 1545–1359. 

Regulation Project Number: TD 9679. 

Abstract: These final regulations 

provide information reporting rules for 

certain passport applicants. These final 

regulations apply to certain individuals 

applying for passports (including 

renewals) and provide guidance to such 

individuals about the information that 

must be included with their passport 

application. 

Current Actions: There is no change to 

the burden previously approved. 

Type of Review: Extension of a 

currently approved collection. 

Affected Public: Individuals or 

households. 

Estimated Number of Responses: 

12,133,537. 

Estimated Time per Respondent: 6 

min. 

Estimated Total Annual Burden 

Hours: 1,213,354. 

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 

Federal Register / Vol. 85, No. 234 / Friday, December 4, 2020 / Notices 78409 

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: November 30, 2020. 

Ronald J. Durbala, 

IRS Tax Analyst. 

[FR Doc. 2020–26703 Filed 12–3–20; 8:45 am] 

BILLING CODE 4830–01–P 

DEPARTMENT OF THE TREASURY 

Internal Revenue Service 

Proposed Collection; Comment 

Request for Form 843 

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 

Form 843, Claim for Refund and 

Request for Abatement. 

DATES: Written comments should be 

received on or before February 2, 2021 

to be assured of consideration. 

ADDRESSES: Direct all written comments 

to Kinna Brewington, Internal Revenue 

Service, Room 6526, 1111 Constitution 

Avenue NW, Washington, DC 20224. 

FOR FURTHER INFORMATION CONTACT: 

Requests for additional information or 

copies of the form and instructions 

should be directed to LaNita Van Dyke, 

at (202) 317–6009, Internal Revenue 

Service, Room 6526, 1111 Constitution 

Avenue NW, Washington, DC 20224, or 

through the internet at 

Lanita.VanDyke@irs.gov. 

SUPPLEMENTARY INFORMATION: 

Title: Claim for Refund and Request 

for Abatement. 

OMB Number: 1545–0024. 

Form Number: 843. 

Abstract: Internal Revenue Code 

section 6402, 6404, and sections 

301.6402–2, 301.6404–1, and 301.6404– 

3 of the regulations allow for refunds of 

taxes (except income taxes) or refund, 

abatement, or credit of interest, 

penalties, and additions to tax in the 

event of errors or certain actions by the 

IRS. Form 843 is used by taxpayers to 

claim these refunds, credits, or 

abatements. 

Current Actions: There are no changes 

being made to the form at this time. 

Type of Review: Extension of a 

currently approved collection. 

Affected Public: Business or other forprofit organizations, individuals or 

households, not-for-profit institutions, 

farms, and state, local or tribal 

governments. 

Estimated Number of Responses: 

550,500. 

Estimated Time per Respondent: 1 hr., 

35 min. 

Estimated Total Annual Burden 

Hours: 875,295. 

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 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: November 18, 2020. 

Chakinna B. Clemons, 

Supervisory Tax Analyst. 

[FR Doc. 2020–26757 Filed 12–3–20; 8:45 am] 

BILLING CODE 4830–01–P