Federal Register / Vol. 85, No. 241 / Tuesday, December 15, 2020 / Notices 81287 

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 

Amended Quarterly Federal Excise Tax 

Return. 

DATES: Written comments should be 

received on or before February 16, 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 Martha R. Brinson, 

at (202) 317–5753, or at Internal 

Revenue Service, Room 6526, 1111 

Constitution Avenue NW, Washington, 

DC 20224, or through the internet at 

Martha.R.Brinson@irs.gov. 

SUPPLEMENTARY INFORMATION: 

Title: Amended Quarterly Federal 

Excise Tax Return. 

OMB Number: 1545–1759. 

Form Number: 720–X. 

Abstract: Form 720X is used to make 

adjustments to liability reported on 

forms 720 you have filed for previous 

quarters. It can be filed by itself or it can 

be attached to any subsequent Form 

720. Code section 6416(d) allows 

taxpayers to take a credit on a 

subsequent return rather than filing a 

refund claim. The creation of Form 

720X is to provide a uniform standard 

for trust fund accounting. 

Current Actions: There are no changes 

being made to Form 720–X at this time. 

Type of Review: Extension of a 

currently approved collection. 

Affected Public: Businesses or other 

for-profit organizations. 

Estimated Number of Responses: 

22,000. 

Estimated Time per Response: 6 hrs., 

56 mins. 

Estimated Total Annual Burden 

Hours: 152,460. 

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. Comments 

will be 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 has 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 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: December 10, 2020. 

Martha R. Brinson, 

Tax Analyst. 

[FR Doc. 2020–27551 Filed 12–14–20; 8:45 am] 

BILLING CODE 4830–01–P 

DEPARTMENT OF VETERANS 

AFFAIRS 

[OMB Control No. 2900–0110] 

Agency Information Collection Activity 

Under OMB Review: Application for 

Assumption Approval and/or Release 

From Personal Liability to the 

Government on a Home Loan 

AGENCY: Veterans Benefits 

Administration, Department of Veterans 

Affairs. 

ACTION: Notice. 

SUMMARY: In compliance with the 

Paperwork Reduction Act (PRA) of 

1995, this notice announces that the 

Veterans Benefits Administration, 

Department of Veterans Affairs, will 

submit the collection of information 

abstracted below to the Office of 

Management and Budget (OMB) for 

review and comment. The PRA 

submission describes the nature of the 

information collection and its expected 

cost and burden and it includes the 

actual data collection instrument. 

DATES: Written comments and 

recommendations for the proposed 

information collection should be sent 

within 30 days of publication of this 

notice to www.reginfo.gov/public/do/ 

PRAMain. Find this particular 

information collection by selecting 

‘‘currently under 30-day Review—Open 

for Public Comments’’ or by using the 

search function. Refer to ‘‘OMB Control 

No. 2900–0110’’. 

FOR FURTHER INFORMATION CONTACT: 

Danny S. Green, Enterprise Records 

Service (005R1B), Department of 

Veterans Affairs, 810 Vermont Avenue 

NW, Washington, DC 20420, (202) 421– 

1354, or email danny.green2@va.gov. 

Please refer to ‘‘OMB Control No. 2900– 

0110’’ in any correspondence. 

SUPPLEMENTARY INFORMATION: 

Authority: 38 U.S.C. 3713(a) and 3714 

and 3702(b)(2). 

Title: Application for Assumption 

Approval and/or Release from Personal 

Liability to the Government on a Home 

Loan. 

OMB Control Number: 2900–0110. 

Type of Review: Extension of a 

currently approved collection. 

Abstract: VA Form 26–6381 is 

completed by Veterans who are selling 

their homes by assumption rather than 

requiring purchasers to obtain their own 

financing to pay off the loan. The data 

furnished on the form is essential to 

determinations for assumption 

approval, release of liability, and 

substitution of entitlement in 

accordance with 38 U.S.C. 3713(a) and 

3714 and 3702(b)(2). 

An agency may not conduct or 

sponsor, and a person is not required to 

respond to a collection of information 

unless it displays a currently valid OMB 

control number. The Federal Register 

Notice with a 60-day comment period 

soliciting comments on this collection 

of information was published at 85 FR 

196, on October 8, 2020, page 63660. 

Affected Public: Individuals or 

Households. 

Estimated Annual Burden: 42 hours. 

Estimated Average Burden per 

Respondent: 10 minutes. 

Frequency of Response: One time. 

Estimated Number of Respondents: 

250 per year. 

By direction of the Secretary. 

Danny S. Green, 

VA PRA Clearance Officer, Office of Quality, 

Performance and Risk, Department of 

Veterans Affairs. 

[FR Doc. 2020–27513 Filed 12–14–20; 8:45 am] 

BILLING CODE 8320–01–P 

DEPARTMENT OF VETERANS 

AFFAIRS 

[OMB Control No. 2900–0862] 

Agency Information Collection 

Activity: Decision Review Request: 

Higher-Level Review 

AGENCY: Veterans Benefits 

Administration, Department of Veterans 

Affairs. 

ACTION: Notice. 

81288 Federal Register / Vol. 85, No. 241 / Tuesday, December 15, 2020 / Notices 

SUMMARY: Veterans Benefits 

Administration (VBA), Department of 

Veterans Affairs (VA), is announcing an 

opportunity for public comment on the 

proposed collection of certain 

information by the agency. Under the 

Paperwork Reduction Act (PRA) of 

1995, Federal agencies are required to 

publish notice in the Federal Register 

concerning each proposed collection of 

information, including each proposed 

revision of a currently approved 

collection, and allow 60 days for public 

comment in response to the notice. 

DATES: Written comments and 

recommendations on the proposed 

collection of information should be 

received on or before February 16, 2021. 

ADDRESSES: Submit written comments 

on the collection of information through 

Federal Docket Management System 

(FDMS) at www.Regulations.gov or to 

Nancy J. Kessinger, Veterans Benefits 

Administration (20M33), Department of 

Veterans Affairs, 810 Vermont Avenue 

NW, Washington, DC 20420 or email to 

nancy.kessinger@va.gov. Please refer to 

‘‘OMB Control No. 2900–0862’’ in any 

correspondence. During the comment 

period, comments may be viewed online 

through FDMS. 

FOR FURTHER INFORMATION CONTACT: 

Nancy J. Kessinger, (202) 632–8924. 

SUPPLEMENTARY INFORMATION: Under the 

PRA of 1995, Federal agencies must 

obtain approval from the Office of 

Management and Budget (OMB) for each 

collection of information they conduct 

or sponsor. This request for comment is 

being made pursuant to Section 

3506(c)(2)(A) of the PRA. 

With respect to the following 

collection of information, VBA invites 

comments on: (1) Whether the proposed 

collection of information is necessary 

for the proper performance of VBA’s 

functions, including whether the 

information will have practical utility; 

(2) the accuracy of VBA’s estimate of the 

burden of the proposed collection of 

information; (3) ways to enhance the 

quality, utility, and clarity of the 

information to be collected; and (4) 

ways to minimize the burden of the 

collection of information on 

respondents, including through the use 

of automated collection techniques or 

the use of other forms of information 

technology. 

Authority: Public Law 115–55; 38 

U.S.C. 3501–3521. 

Title: Decision Review Request: 

Higher-Level Review (VA Form 20– 

0996). 

OMB Control Number: 2900–0862. 

Type of Review: Revision of a 

currently approved collection. 

Abstract: VA Form 20–0996, Decision 

Review Request: Higher-Level Review is 

used by a claimant to formally request 

a Higher-Level Review of an initial VA 

decision, in accordance with the 

Appeals Modernization Act. The 

information collected is used by VA to 

identify the issues in dispute which the 

claimant seeks review of in the HigherLevel Review Lane. Additionally, the 

information collected is used to 

schedule a telephonic informal 

conference, when requested. 

This is revision to the form. Changes 

include significant revisions to the 

instructions section to make them easier 

to understand. New sections were added 

to the form to provide clarify and easier 

completion: Claimant’s Identification 

Information, Benefit Type, SOC/SSOC 

Opt-In from Legacy Appeals System, 

and Authorized Representative 

Signature. The section on requesting 

informal conferences was edited to 

make it easier to understand and 

complete. Examples were added to the 

Issues for Higher-Level Review section. 

Formatting changes were made to 

simplify the form. Optical character 

recognition boxes were added to assist 

scanning technology. 

There is a decrease in the respondent 

burden because the associated control 

number originally included two forms 

but we are using this revision to 

separate the two forms into two control 

numbers and only VA Form 20–0996 

will remain under the current control 

number. 

Affected Public: Individuals and 

households. 

Estimated Annual Burden: 23,375 

hours. 

Estimated Average Burden per 

Respondent: 15 minutes. 

Frequency of Response: On occasion. 

Estimated Number of Respondents: 

85,500. 

By direction of the Secretary: 

Danny S. Green, 

VA PRA Clearance Officer, Office of Quality, 

Performance and Risk, Department of 

Veterans Affairs. 

[FR Doc. 2020–27467 Filed 12–14–20; 8:45 am] 

BILLING CODE 8320–01–P