6970 Federal Register / Vol. 86, No. 14 / Monday, January 25, 2021 / Notices 

The IRS is soliciting comments 

concerning limitations on credit or 

refund. 

DATES: Written comments should be 

received on or before March 26, 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 should be directed to 

Kerry Dennis, at (202) 317–5751 or 

Internal Revenue Service, Room 6526, 

1111 Constitution Avenue NW, 

Washington, DC 20224, or through the 

internet, at Kerry.Dennis@irs.gov. 

SUPPLEMENTARY INFORMATION: 

Title: Limitations on Credit or Refund. 

OMB Number: 1545–1649. 

Revenue Procedure: Revenue 

Procedure 99–21. 

Abstract: Generally, under section 

6511(a), a taxpayer must file a claim for 

credit or refund of tax within three years 

after the date of filing a tax return or 

within two years after the date of 

payment of the tax, whichever period 

expires later. Under section 6511(h), the 

statute of limitations on claims for 

credit or refund is suspended for any 

period of an individual taxpayer’s life 

during which the taxpayer is unable to 

manage his or her financial affairs 

because of a medically determinable 

mental or physical impairment, if the 

impairment can be expected to result in 

death, or has lasted (or can be expected 

to last) for a continuous period of not 

less than 12 months. 

Current Actions: There is no change 

in the paperwork burden previously 

approved by OMB. The revenue 

procedure is being submitted for 

renewal purposes only. 

Type of Review: Extension of a 

currently approved collection. 

Affected Public: Individuals or 

households. 

Estimated Number of Respondents: 

48,200. 

Estimated Time per Response: 30 

minutes. 

Estimated Total Annual Burden 

Hours: 24,100. 

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. 

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, 2021. 

Chakinna B. Clemons, 

Supervisory Tax Analyst. 

[FR Doc. 2021–01465 Filed 1–22–21; 8:45 am] 

BILLING CODE 4830–01–P 

DEPARTMENT OF THE TREASURY 

Internal Revenue Service 

Proposed Collection; Comment 

Request for Treaty-Based Return 

Position Disclosure 

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 continuing 

information collections, as required by 

the Paperwork Reduction Act of 1995. 

The IRS is soliciting comments 

concerning treaty-based return position 

disclosure. 

DATES: Written comments should be 

received on or before March 26, 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 should be directed to 

Kerry Dennis, at (202) 317–5751 or 

Internal Revenue Service, Room 6526, 

1111 Constitution Avenue NW, 

Washington, DC 20224, or through the 

internet, at Kerry.Dennis@irs.gov. 

SUPPLEMENTARY INFORMATION: 

Title: Treaty-Based Return Position 

Disclosure. 

OMB Number: 1545–1354. 

Form Number: Form 8833. 

Abstract: Form 8833 is used by 

taxpayers that are required by section 

6114 to disclose a treaty-based return 

position to disclose that position. The 

form may also be used to make the 

treaty-based position disclosure 

required by regulations section 

301.7701(b)–7(b) for ‘‘dual resident’’ 

taxpayers. 

Current Actions: There is no change 

in the paperwork burden previously 

approved by OMB. The form is being 

submitted for renewal purposes only. 

Type of Review: Extension of a 

currently approved collection. 

Affected Public: Businesses or other 

for-profits. 

Estimated Number of Respondents: 

4,100. 

Estimated Time per Response: 6 

hours, 16 minutes. 

Estimated Total Annual Burden 

Hours: 25,740 hours. 

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. 

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 


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Federal Register / Vol. 86, No. 14 / Monday, January 25, 2021 / Notices 6971 

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, 2021. 

Chakinna B. Clemons, 

Supervisory Tax Analyst. 

[FR Doc. 2021–01478 Filed 1–22–21; 8:45 am] 

BILLING CODE 4830–01–P 

DEPARTMENT OF VETERANS 

AFFAIRS 

Privacy Act of 1974; System of 

Records 

AGENCY: Department of Veterans Affairs 

(VA). 

ACTION: Notice of modified system of 

records. 

SUMMARY: As required by the Privacy 

Act of 1974, notice is hereby given that 

the Department of Veterans Affairs is 

amending the system of records 

currently entitled ‘‘Health Program 

Evaluation—VA’’ (107VA008B) as set 

forth in the Federal Register. VA is 

amending the system by updating 

Routine Uses of Records Maintained in 

the System, Safeguards, Retention and 

Disposal, and System Manager and 

Address as well as Notification 

Procedure. VA is republishing the 

system notice in its entirety. 

DATES: Comments on this modified 

system of records must be received no 

later than 30 days after date of 

publication in the Federal Register. If 

no public comment is received during 

the period allowed for comment or 

unless otherwise published in the 

Federal Register by VA, the modified 

system of records will become effective 

a minimum of 30 days after date of 

publication in the Federal Register. If 

VA receives public comments, VA shall 

review the comments to determine 

whether any changes to the notice are 

necessary. 

ADDRESSES: Written comments may be 

submitted through 

www.Regulations.gov; by mail or handdelivery to Director, Regulation Policy 

and Management (00REG), Department 

of Veterans Affairs, 810 Vermont Ave. 

NW, Room 1064, Washington, DC 

20420; or by fax to (202) 273–9026 (not 

a toll-free number). Comments should 

indicate that they are submitted in 

response to Health Program 

Evaluation—VA (107VA008B). Copies 

of comments received will be available 

for public inspection in the Office of 

Regulation Policy and Management, 

Room 1063B, between the hours of 8:00 

a.m. and 4:30 p.m., Monday through 

Friday (except holidays). Please call 

(202) 461–4902 for an appointment. 

(This is not a toll-free number.) In 

addition, comments may be viewed 

online at www.Regulations.gov. 

FOR FURTHER INFORMATION CONTACT: 

Office of Enterprise Integration (OEI), 

Ryan J. Stiegman, Privacy Officer, U.S. 

Department of Veterans Affairs, 810 

Vermont Ave. NW, Washington, DC 

20420; telephone (202) 461–5800. 

SUPPLEMENTARY INFORMATION: 

Health Program Evaluation—VA 

(107VA008B) has been amended to 

reflect the current organizational 

alignment; new mail addresses, and 

updated point of contact information. 

The Department has also made minor 

edits to the System Notice for clarity, 

completeness, grammar, and to reflect 

plain language. 

The System Location Section has been 

amended to provide an update to the 

name of VA’s Austin Information 

Technology Center at 1615 Woodward 

St., Austin, TX 78772. 

The System Manager, Notification 

Procedure, Record Access Procedure 

and Contesting Record Procedures name 

and address information have been 

changed to reflect new organizational 

alignments. The System Manager is 

Executive Director, Office of Enterprise 

Integration, Data Governance and 

Analytics (008B1), VA Central Office, 

810 Vermont Ave. NW, Washington, DC 

20420. Finally, the Report of Intent to 

Publish has been amended to include a 

link to a more complete description of 

the duties and activities of the Office of 

Enterprise Integration at http://

www.va.gov/OP3. 

Minor changes to Routine Use 

language have been done in updating 

language to use VA’s library of approved 

VA routine uses. Changes to improve 

clarity or organizational address 

information include the following 

Routine Uses. 

Routine Use One (1) has been 

amended for clarification to ‘‘VA may 

disclose information from the record of 

an individual in response to an inquiry 

from the congressional office made at 

the request of that individual.’’ VA must 

be able to provide information about 

individuals to adequately respond to 

inquiries from Members of Congress at 

the request of constituents who have 

sought their assistance. 

Routine Use Two (2) has been 

amended to use current updated 

language for National Archives and 

Record Administration (NARA) and 

General Services Administration (GSA) 

that reads ‘‘VA may disclose 

information from this system to the 

National Archives and Records 

Administration (NARA) and General 

Services Administration (GSA) in 

records management inspections 

conducted under title 44, U.S.C.’’ NARA 

is responsible for archiving old records 

which are no longer actively used but 

may be appropriate for preservation, 

and for the physical maintenance of the 

Federal government’s records. VA must 

be able to provide the records to NARA 

in order to determine the proper 

disposition of such records. 

Routine Use Four (4) has been 

amended to use current VA update 

language for this use. This language 

states ‘‘VA may disclose information 

from this system of records to 

individuals, organizations, private or 

public agencies, or other entities or 

individuals with whom VA has a 

contract or agreement to perform such 

services as VA may deem practicable for 

the purposes of laws administered by 

VA, in order for the contractor, 

subcontractor, public or private agency, 

or other entity or individual with whom 

VA has a contract or agreement to 

perform services under the contract or 

agreement.’’ 

‘‘This routine use includes 

disclosures by an individual or entity 

performing services for VA to any 

secondary entity or individual to 

perform an activity that is necessary for 

individuals, organizations, private or 

public agencies, or other entities or 

individuals with whom VA has a 

contract or agreement to provide the 

service to VA.’’ 

This routine use, which also applies 

to agreements that do not qualify as 

contracts defined by Federal 

procurement laws and regulations, is 

consistent with OMB guidance in OMB 

Circular A–130, App. I, paragraph 5a (1) 

(b) that agencies promulgate routine 

uses to address disclosure of Privacy 

Act-protected information to contractors 

in order to perform the services 

contracts for the agency. 

Routine Use Six (6) has been amended 

to use the current VA update language 

for this particular use. This amendment 

reads ‘‘VA may, on its own initiative, 

disclose information from this system to 

appropriate agencies, entities, and 

persons when (1) VA suspects or has 

confirmed that the integrity or 

confidentiality of information in the 

system of records has been 

compromised; (2) the Department has 

determined that as a result of the 

suspected or confirmed compromise 

there is a risk of embarrassment or harm 

to the reputations of the record subjects, 

harm to economic or property interests, 

identity theft or fraud, or harm to the 

security, confidentiality, or integrity of 

this system or other systems or 


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