Federal Register / Vol. 86, No. 14 / Monday, January 25, 2021 / Notices 6969 

as a de facto method of revoking an 

exemption? 

• On average, how many employees 

are involved and how many approvals 

are necessary to complete an initial or 

amended filing? 

• Does your bank have a review and 

approval process involving senior 

management to evaluate the conclusions 

reached in the determination for 

eligibility of an exempt person? 

• Does your bank have a review and 

approval process involving senior 

management for amending or revoking 

the eligibility of an exempt person? On 

average, how long does the review 

process take and how many approvals 

are necessary? 

(3) Annual Review 

• On average, how often does your 

bank review the eligibility of an exempt 

person? 

• On average, how many accounts 

where the accountholder is an exempt 

person does your bank review at least 

annually? 

• Does your bank maintain a 

monitoring system to comply with the 

DOEP reporting requirements? 

• Does your bank review the 

monitoring system at least once a year? 

• On average, how long does it take 

to review the monitoring system and 

how many approvals are necessary? 

• Does your bank maintain records of 

the annual review? 

• On average, how long does it take 

to prepare and maintain records of the 

review? 

• Does your bank have a review and 

approval process involving senior 

management to evaluate the conclusions 

reached in the annual review of 

eligibility? 

• On average, how long does the 

annual review process take and how 

many approvals are necessary? 

(4) Monitoring System 

• Does your bank maintain a separate 

monitoring system to track designation 

of exempt persons for reasons other than 

to comply with the reporting 

requirements under 31 CFR 1020.315? 

• Does your bank maintain a separate 

monitoring system to identify 

suspicious activity associated with the 

accounts of designated exempt persons? 

• Does your bank have a review and 

approval process involving senior 

management to evaluate the conclusions 

reached in the determination of whether 

a SAR must be filed for an exempt 

account? On average, how long does the 

review process take and how many 

approvals are necessary? 

(e) General 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: (1) 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; 

(2) the accuracy of the agency’s estimate 

of the burden of the collection of 

information; (3) ways to enhance the 

quality, utility, and clarity of the 

information to be collected; (4) 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 5) estimates of capital 

or start-up costs and costs of operation, 

maintenance, and purchase of services 

to provide information. 

Kenneth A. Blanco, 

Director, Financial Crimes Enforcement 

Network. 

[FR Doc. 2021–01451 Filed 1–22–21; 8:45 am] 

BILLING CODE 4810–02–P 

DEPARTMENT OF THE TREASURY 

Office of Foreign Assets Control 

Notice of OFAC Sanctions Action 

AGENCY: Office of Foreign Assets 

Control, Treasury. 

ACTION: Notice. 

SUMMARY: The Department of the 

Treasury’s Office of Foreign Assets 

Control (OFAC) is publishing the names 

of one or more persons that have been 

placed on OFAC’s Specially Designated 

Nationals and Blocked Persons List 

based on OFAC’s determination that one 

or more applicable legal criteria were 

satisfied. All property and interests in 

property subject to U.S. jurisdiction of 

these persons are blocked, and U.S. 

persons are generally prohibited from 

engaging in transactions with them. 

DATES: See SUPPLEMENTARY INFORMATION

section for effective date(s). 

FOR FURTHER INFORMATION CONTACT: 

OFAC: Associate Director for Global 

Targeting, tel.: 202–622–2420; Assistant 

Director for Sanctions Compliance & 

Evaluation, tel.: 202–622–2490; 

Assistant Director for Licensing, tel.: 

202–622–2480; or Assistant Director for 

Regulatory Affairs, tel.: 202–622–4855. 

SUPPLEMENTARY INFORMATION: 

Electronic Availability 

The Specially Designated Nationals 

and Blocked Persons List and additional 

information concerning OFAC sanctions 

programs are available on OFAC’s 

website (https://www.treasury.gov/ofac). 

Notice of OFAC Action(s) 

On January 15, 2021, OFAC 

determined that the property and 

interests in property subject to U.S. 

jurisdiction of the following persons are 

blocked under the relevant sanctions 

authority listed below. 

Individual 

1. ALVAREZ CASAS, Lazaro Alberto, 

Cuba; DOB 1963; Gender Male (individual) 

[GLOMAG]. 

Designated pursuant to section 

1(a)(ii)(C)(1) of Executive Order 13818 of 

December 20, 2017, ‘‘Blocking the Property of 

Persons Involved in Serious Human Rights 

Abuse or Corruption,’’ 82 FR 60839, 3 CFR, 

2018 Comp., p. 399, (E.O. 13818) for being a 

foreign person who is or has been a leader 

or official of an entity, including any 

government entity, that has engaged in, or 

whose members have engaged in, serious 

human rights abuse relating to the leader’s or 

official’s tenure. 

Entity 

1. MINISTRY OF INTERIOR (a.k.a. 

MINISTERIO DEL INTERIOR; a.k.a. 

‘‘MININT’’), Aranguren and Carlos Manuel 

de Cespedes, Havana, Cuba; Organization 

Established Date Jun 1961 [GLOMAG]. 

Designated pursuant to section 1(a)(ii)(A) 

of E.O. 13818 for being a foreign person who 

is responsible for or complicit in, or has 

directly or indirectly engaged in, serious 

human rights abuse. 

Dated: January 15, 2021. 

Andrea M. Gacki, 

Director, Office of Foreign Assets Control, 

U.S. Department of the Treasury. 

[FR Doc. 2021–01521 Filed 1–22–21; 8:45 am] 

BILLING CODE 4810–AL–P 

DEPARTMENT OF THE TREASURY 

Internal Revenue Service 

Proposed Collection; Comment 

Request for Limitations on Credit or 

Refund 

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. 


jbell on DSKJLSW7X2PROD with NOTICES
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 


jbell on DSKJLSW7X2PROD with NOTICES