60012 Federal Register / Vol. 88, No. 167 / Wednesday, August 30, 2023 / Notices 

Kampala, Uganda; nationality Rwanda; 

citizen Rwanda; Gender Male; Passport 

RW01472 (Rwanda) (individual) 

[DRCONGO]. 

Designated pursuant to section 1(a)(ii)(E) of 

Executive Order 13413 of October 27, 2006, 

‘‘Blocking Property of Certain Persons 

Contributing to the Conflict in the 

Democratic Republic of the Congo,’’ as 

amended by Executive Order 13671 of July 8, 

2014, ‘‘Taking Additional Steps To Address 

the National Emergency With Respect to the 

Conflict in the Democratic Republic of the 

Congo’’ for being a leader of an entity, 

including any armed group, that has, or 

whose members have been responsible for or 

complicit in, or have engaged in, directly or 

indirectly, actions or policies that threaten 

the peace, security or stability of the DRC. 

2. PROTOGENE, Ruvugayimikore (a.k.a. 

MIDENDE, Zorro; a.k.a. RUHINDA, Gaby), 

Nyiragongo, North Kivu, Congo, Democratic 

Republic of the; DOB 1970; alt. DOB 1968 to 

1969; POB Karandaryi Cell, Mwiyanike 

Sector, Karago Commune, Gisenyi Prefecture, 

Rwanda; alt. POB Nyabihu District, Western 

Province, Rwanda; nationality Rwanda; 

Gender Male (individual) [DRCONGO] 

(Linked To: FORCES DEMOCRATIQUES DE 

LIBERATION DU RWANDA). 

Designated pursuant to section 1(a)(ii)(E) of 

Executive Order 13413 of October 27, 2006, 

‘‘Blocking Property of Certain Persons 

Contributing to the Conflict in the 

Democratic Republic of the Congo,’’ as 

amended by Executive Order 13671 of July 8, 

2014, ‘‘Taking Additional Steps To Address 

the National Emergency With Respect to the 

Conflict in the Democratic Republic of the 

Congo’’ for being a leader of an entity whose 

property and interests in property are 

blocked pursuant to E.O. 13413, as amended 

by E.O. 13671. 

3. BYAMUNGU, Bernard (a.k.a. MHESHE, 

Bernard Byamungu), Congo, Democratic 

Republic of the; DOB 10 Oct 1974; POB 

Ziralo, Democratic Republic of the Congo; 

nationality Congo, Democratic Republic of 

the; Gender Male (individual) [DRCONGO] 

(Linked To: M23). 

Designated pursuant to section 1(a)(ii)(E) of 

Executive Order 13413 of October 27, 2006, 

‘‘Blocking Property of Certain Persons 

Contributing to the Conflict in the 

Democratic Republic of the Congo,’’ as 

amended by Executive Order 13671 of July 8, 

2014, ‘‘Taking Additional Steps To Address 

the National Emergency With Respect to the 

Conflict in the Democratic Republic of the 

Congo’’ for being a leader of an entity whose 

property and interests in property are 

blocked pursuant to E.O. 13413, as amended 

by E.O. 13671. 

4. TOKOLONGA, Salomon (a.k.a. BENDET, 

Salomon Tokolonga), Congo, Democratic 

Republic of the; DOB 17 Apr 1972; POB 

Kishandja, Democratic Republic of the 

Congo; nationality Congo, Democratic 

Republic of the; Gender Male (individual) 

[DRCONGO]. 

Designated pursuant to section 1(a)(ii)(E) of 

Executive Order 13413 of October 27, 2006, 

‘‘Blocking Property of Certain Persons 

Contributing to the Conflict in the 

Democratic Republic of the Congo,’’ as 

amended by Executive Order 13671 of July 8, 

2014, ‘‘Taking Additional Steps To Address 

the National Emergency With Respect to the 

Conflict in the Democratic Republic of the 

Congo’’ for being a leader of an entity, 

including any armed group, that has, or 

whose members have been responsible for or 

complicit in, or have engaged in, directly or 

indirectly, actions or policies that threaten 

the peace, security or stability of the DRC. 

5. HAKIZIMANA, Apollinaire (a.k.a. 

LEPIC, Amikwe; a.k.a. ‘‘POETE’’), Rutshuru, 

North Kivu, Congo, Democratic Republic of 

the; DOB 1964; POB Rugogwe Cell, 

Mwiyanike Sector, Karago Commune, 

Gisenyi Prefecture, Rwanda; alt. POB Rubavu 

District, Western Province, Rwanda; 

nationality Rwanda; Gender Male 

(individual) [DRCONGO] (Linked To: 

FORCES DEMOCRATIQUES DE 

LIBERATION DU RWANDA). 

Designated pursuant to section 1(a)(ii)(E) of 

Executive Order 13413 of October 27, 2006, 

‘‘Blocking Property of Certain Persons 

Contributing to the Conflict in the 

Democratic Republic of the Congo,’’ as 

amended by Executive Order 13671 of July 8, 

2014, ‘‘Taking Additional Steps To Address 

the National Emergency With Respect to the 

Conflict in the Democratic Republic of the 

Congo’’ for being a leader of an entity whose 

property and interests in property are 

blocked pursuant to E.O. 13413, as amended 

by E.O. 13671. 

6. UWIMBABAZI, Sebastien (a.k.a. 

KIMENYI, Gilbert; a.k.a. KIMENYI, Nyembo; 

a.k.a. ‘‘MANZI’’; a.k.a. ‘‘NYEMBO’’), 

Rutshuru, North Kivu, Congo, Democratic 

Republic of the; DOB 1968; POB Gatoki Cell, 

Murunda Sector, Rutsiro Commune, Kibuye 

Prefecture, Rwanda; alt. POB Rutsiro District, 

Western Province, Rwanda; nationality 

Rwanda; Gender Male (individual) 

[DRCONGO] (Linked To: FORCES 

DEMOCRATIQUES DE LIBERATION DU 

RWANDA). 

Designated pursuant to section 1(a)(ii)(E) of 

Executive Order 13413 of October 27, 2006, 

‘‘Blocking Property of Certain Persons 

Contributing to the Conflict in the 

Democratic Republic of the Congo,’’ as 

amended by Executive Order 13671 of July 8, 

2014, ‘‘Taking Additional Steps To Address 

the National Emergency With Respect to the 

Conflict in the Democratic Republic of the 

Congo’’ for being a leader of an entity whose 

property and interests in property are 

blocked pursuant to E.O. 13413, as amended 

by E.O. 13671. 

Dated: August 24, 2023. 

Bradley T. Smith, 

Deputy Director, Office of Foreign Assets 

Control, U.S. Department of the Treasury. 

[FR Doc. 2023–18750 Filed 8–29–23; 8:45 am] 

BILLING CODE 4810–AL–P 

DEPARTMENT OF THE TREASURY 

Agency Information Collection 

Activities; Submission for OMB 

Review; Comment Request; Multiple 

Internal Revenue Service (IRS) 

Information Collection Requests 

AGENCY: Departmental Offices, U.S. 

Department of the Treasury. 

ACTION: Notice. 

SUMMARY: The Department of the 

Treasury will submit the following 

information collection requests to the 

Office of Management and Budget 

(OMB) for review and clearance in 

accordance with the Paperwork 

Reduction Act of 1995, on or after the 

date of publication of this notice. The 

public is invited to submit comments on 

these requests. 

DATES: Comments should be received on 

or before September 29, 2023 to be 

assured of consideration. 

ADDRESSES: 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. 

FOR FURTHER INFORMATION CONTACT: 

Copies of the submissions may be 

obtained from Melody Braswell by 

emailing PRA@treasury.gov, calling 

(202) 622–1035, or viewing the entire 

information collection request at 

www.reginfo.gov. 

SUPPLEMENTARY INFORMATION: 

1. Title: U.S. Income Tax Return for 

Estates and Trusts. 

OMB Number: 1545–0092. 

Form Number: Form 1041 and 

associated schedules. 

Abstract: Internal Revenue Code 

section 6012 requires that an annual 

income tax return be filed for estates 

and trusts. The IRS uses the data to 

determine that the estates, trusts, and 

beneficiaries filed the proper returns 

and paid the correct tax. 

Current Actions: There are changes to 

the existing collection. (1) Form 1041 

removed lines for obsolete credits, 

added lines for new credits, and 

separated checkboxes and sublines into 

separate lines for clarity; (2) obsolete 

information collections were removed; 

and (3) the estimated number of 

responses was updated to reflect current 

filings and future estimates. 

Type of Review: Revision of a 

currently approved collection. 


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Affected Public: Businesses or other 

for-profits; and Individuals and 

households. 

Estimated Number of Responses: 

11,330,423. 

Estimated Time per Respondent: 31 

hours, 30 minutes. 

Estimated Total Annual Burden 

Hours: 356,948,857. 

2. Titles: Form 4422—Application for 

Certificate Discharging Property Subject 

to Estate Tax Lien and Form 15056— 

Escrow Agreement for Estates. 

OMB Number: 1545–0328. 

Form Numbers: 4422 and 15056. 

Abstract: Form 4422 is completed by 

either an executor, administrator, or 

other interested party for requesting 

release of any or all property of an estate 

from the Estate Tax Lien. Form 15056 is 

a contractual agreement between three 

parties (the IRS, Taxpayer, and Escrow 

agent) to hold funds from property sales 

subject to the Federal estate tax lien. 

The only information it requires is a 

quarterly statement reflecting the 

balance in the escrow account as proof 

that the funds are being held in 

accordance with the agreement. 

Current Actions: There are no changes 

being made to the forms at this time. 

However, the estimated number of 

responses are decreased due to the most 

current filing data. 

Type of Review: Extension of a 

currently approved collection. 

Affected Public: Individuals or 

households, business or other for-profit, 

not-for-profit institutions, farms, Federal 

Government, State, local, or Tribal gov’t. 

Form 4422: 

Estimated Number of Respondents: 

1,000. 

Estimated Time per Respondent: 30 

minutes. 

Estimated Total Annual Burden 

Hours: 500. 

Form 15056: 

Estimated Number of Respondents: 

20. 

Estimated Time per Respondent: 30 

minutes. 

Estimated Total Annual Burden 

Hours: 10. 

3. Title: Statement of Payments 

Received. 

OMB Number: 1545–0364. 

Form Number: 4669. 

Abstract: Form 4669 is used by payors 

in specific situations to request relief 

from payment of certain required taxes. 

A payor who fails to withhold certain 

required taxes from a payee may be 

entitled to relief, under sections 

3402(d), 3102(f)(3), 1463 or Regulations 

section 1.1474–4. To apply for relief, a 

payor must show that the payee 

reported the payments and paid the 

corresponding tax. To secure relief as 

described above, a payor must obtain a 

separate, completed Form 4669 from 

each payee for each year relief is 

requested. 

Current Actions: There are no changes 

to burden. 

Type of Review: Extension of a 

currently approved collection. 

Affected Public: Business or other forprofit organizations. 

Estimated Number of Respondents: 

85,000. 

Estimated Time per Response: 15 

minutes. 

Estimated Total Annual Burden 

Hours: 21,250 hours. 

4. Title: Export Exemption Certificate. 

OMB Number: 1545–0685. 

Form Number: Form 1363. 

Abstract: Internal Revenue Code 

section 427(b)(2) exempts exported 

property from the excise tax on 

transportation of property. Regulation 

§ 49.4271–1(d)(2) authorizes the filing 

of Form 1363 by the shipper to request 

tax exemption for a shipment or a series 

of shipments. The information on the 

form is used by the IRS to verify 

shipments of property made tax-free. 

Current Actions: There are no changes 

being made to this form at this time. 

Type of Review: Extension of a 

currently approved collection. 

Affected Public: Business or other forprofit organizations. 

Estimated Number of Respondents: 

100,000. 

Estimated Time per Respondent: 4 

Hours, 15 minutes. 

Estimated Total Annual Burden 

Hours: 425,000. 

5. Title: Application for Enrollment, 

Application for Renewal of Enrollment, 

and Regulations Governing the 

Performance of Actuarial Services 

Under the Employee Retirement Income 

Security Act of 1972. 

OMB Number: 1545–0951. 

Form and Regulation Number: 5434, 

5434–A, and TD 9517/REG–159704–03. 

Abstract: Form 5434 is used to apply 

for enrollment to perform actuarial 

services under the Employee Retirement 

income Security Act of 1974 (ERISA). 

Form 5434–A is used to renew 

enrollment every three years to perform 

actuarial services under (ERISA). The 

information is used by the Joint Board 

for the Enrollment of Actuaries to 

determine the eligibility of the applicant 

to perform actuarial services. The 

regulations require that records be kept 

that verify satisfaction of requirements, 

and certificates of completion education 

requirements. 

Current Actions: There are no changes 

to the forms or regulations at his time. 

However, the agency is updating the 

number of respondents based on its 

most recent filing data. 

Type of Review: Revision of a 

currently approved collection. 

Affected Public: Individuals and 

households. 

Form 5434: 

Estimated Number of Respondents: 

150. 

Estimated Time per Respondent: 1 

hour. 

Estimated Annual Burden Hours: 150. 

Form 5434 A: 

Estimated Number of Respondents: 

1,166. 

Estimated Time per Respondent: .50 

hour. 

Estimated Annual Burden Hours: 600. 

TD 9517/REG–159704–03: 

Estimated Number of Respondents/ 

Recordkeepers: 3,500. 

Estimated Time per Respondent: .25 

hour. 

Estimated Annual burden hours: 875. 

Total Estimated Annual Burden: 

1,625 hours. 

6. Title: Requirements for Investments 

to Qualify under section 936(d)(4) as 

Investments in Qualified Caribbean 

Basin Countries. 

OMB Number: 1545–1138. 

Regulation Project Number: TD 8350. 

Abstract: This document contains 

final regulations that provide guidance 

relating to the requirements that must be 

met for an investment to qualify under 

Internal Revenue code section 936(d)(4) 

as an investment in qualified Caribbean 

Basin countries. The collection of 

information is required by the Internal 

Revenue Service to verify that an 

investment qualifies under IRC section 

936(d)(4). The respondents will be 

possession corporations, certain 

financial institutions located in Puerto 

Rico, and borrowers of funds covered by 

this regulation. 

Current Actions: There are no changes 

in the paperwork burden previously 

approved by OMB. 

Type of Review: Extension of a 

currently approved collection. 

Affected Public: Businesses or other 

for-profit organizations. 

Estimated Number of Respondents: 

50. 

Estimated Time per Respondent: 30 

hrs. 

Estimated Total Annual Burden 

Hours: 1,500. 

7. Title: Notification of Distribution 

from a Generation-Skipping Trust. 

OMB Number: 1545–1143. 

Form Number: 706–GS(D–1). 

Abstract: Trustees use Form 706– 

GS(D–1) to report certain distributions 

from a trust that are subject to the 

generation-skipping transfer (GST) tax. 

The skip person distributee uses the 

information to figure any GST tax due 

on the distribution. The IRS uses the 


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information to verify that the tax has 

been properly computed. 

Current Actions: There is no change to 

the existing collection. 

Type of Review: Extension of a 

currently approved collection. 

Affected Public: Business or other forprofit organizations. 

Estimated Number of Responses: 

13,000. 

Estimated Time per Respondent: 4.36 

hours. 

Estimated Total Annual Burden 

Hours: 56,680. 

8. Titles: Tax Information 

Authorization and IRS Disclosure 

Authorization for Victims of Identity 

Theft. 

OMB Number: 1545–1165. 

Form Number: Form 8821 and Form 

8821–A. 

Abstract: Form 8821 is used to 

appoint someone to receive or inspect 

certain tax information. The information 

on the form is used to identify 

appointees and to ensure that 

confidential tax information is not 

disclosed to unauthorized persons. 

Form 8821–A is an authorization signed 

by a taxpayer for the IRS to disclose 

returns and return information to state 

or local law enforcement in the event of 

a possible identity theft. 

Current Actions: There are no changes 

being made to the forms at this time. 

However, the agency has updated the 

respondent estimates based on the most 

recent filing data. 

Type of Review: Extension of a 

previously approved collection. 

Affected Public: Individuals or 

households, business or other for-profit 

organizations, not for profit institutions, 

and farms. 

Form 8821: 

Estimated Number of Respondents: 

3,393,083. 

Estimated Time per Respondent: 1 

hours, 3 minutes. 

Form 8821–A: 

Estimated Number of Respondents: 

182. 

Estimated Time per Respondent: 9 

minutes. 

Estimated Total Annual Burden 

Hours: 3,562,764 hours. 

9. Title: Penalty on Income Tax 

Return Preparers Who Understate 

Taxpayer’s Liability on a Federal 

Income Tax Return or Claim for Refund. 

OMB Number: 1545–1231. 

Regulation Project Number: IA–38–90 

(TD 9436–final). 

Abstract: These regulations set forth 

rules under section 6694 of the Internal 

Revenue Code regarding the penalty for 

understatement of a taxpayer’s liability 

on a Federal income tax return or claim 

for refund. In certain circumstances, the 

preparer may avoid the penalty by 

disclosing on a Form 8275 or by 

advising the taxpayer or another 

preparer that disclosure is necessary. 

Current Actions: There are no changes 

to burden. 

Type of Review: Extension of a 

currently approved collection. 

Affected Public: Business or other forprofit organizations, and individuals or 

households. 

Estimated Number of Respondents: 

127,800,734. 

Estimated Time per Response: 5 

minutes. 

Estimated Total Annual Burden 

Hours: 10,224,059 hours. 

10. Title: Capitalization of Interest. 

OMB Number: 1545–1265. 

Regulation Project Number: TD 8584. 

Abstract: Internal Revenue Code 

section 263A(f) requires taxpayers to 

estimate the length of the production 

period and total cost of tangible 

personal property to determine if 

Interest capitalization is required. This 

regulation requires taxpayers to 

maintain contemporaneous written 

records of production period estimates, 

to file a ruling request to segregate 

activities in applying the interest 

capitalization rules, and to request the 

consent of the Commissioner to change 

their methods of accounting for the 

capitalization of interest. 

Current Actions: There are no changes 

being made to this form at this time. 

Type of Review: Extension of a 

currently approved collection. 

Affected Public: Individuals or 

households, and business or other forprofit organizations. 

Estimated Number of Respondents: 

500,050. 

Estimated Time per Respondent: 14 

minutes. 

Estimated Total Annual Burden 

Hours: 116,767. 

11. Title: Treatment of Distributions to 

Foreign Persons Under Sections 

367(e)(1) and 367(e)(2). 

OMB Number: 1545–1487. 

Regulation Project Number: TD 9704. 

Abstract: Section 367(e)(1) provides 

that, to the extent provided in 

regulations, a domestic corporation 

must recognize gain on a section 355 

distribution of stock or securities to a 

foreign person. Section 367(e)(2) 

provides that section 337(a) and (b)(1) 

does not apply to a section 332 

distribution by a domestic corporation 

to a foreign parent corporation that 

owns 80 percent of the domestic 

liquidating corporation (as described in 

section 337(c)). Section 6038B(a) 

requires a U.S. person who transfers 

property to a foreign corporation in an 

exchange described in sections 332 or 

355, among other sections, to furnish to 

the Secretary of the Treasury certain 

information with respect to the transfer, 

as provided in regulations. 

The final regulations under section 

367(e)(1) require gain recognition only 

for distributions of the stock or 

securities of foreign corporations to 

foreign persons. The final regulations 

under section 367(e)(2) generally require 

gain recognition when a domestic 

corporation liquidates into its foreign 

parent corporation; the regulations 

generally do not require gain 

recognition when a foreign corporation 

liquidates into its foreign parent 

corporation. 

Document (TD 9704) contains final 

and temporary regulations relating to 

the consequences to U.S. and foreign 

persons for failing to satisfy reporting 

obligations associated with certain 

transfers of property to foreign 

corporations in nonrecognition 

exchanges. TD 9704 permits transferors 

to remedy ‘‘not willful’’ failures to file, 

and ‘‘not willful’’ failures to comply 

with the terms of, liquidation 

documents required under section 

367(e)(2). In addition, it modifies the 

reporting obligations under section 

6038B associated with transfers that are 

subject to section 367(e)(2). Further, TD 

9704 provides similar rules for certain 

transfers that are subject to section 

367(a). The regulations are necessary to 

update the rules that apply when a U.S. 

or foreign person fails to file required 

documents or statements or satisfy 

reporting obligations. The regulations 

affect U.S. and foreign persons that 

transfer property to foreign corporations 

in certain non-recognition exchanges. 

Current Actions: There are no changes 

being made to the regulations at this 

time. 

Type of Review: Extension of a 

currently approved collection. 

Affected Public: Business or other forprofit organizations. 

Estimated Number of Respondents: 

414. 

Estimated Time per Respondent: 5 

hours, 58 minutes. 

Estimated Total Annual Burden 

Hours: 2,471 hours. 

12. Title: Tip Reporting Alternative 

Commitment (TRAC) Agreement for Use 

in the Cosmetology and Barber Industry. 

OMB Number: 1545–1529. 

Announcement Numbers: 2000–21 

and 2001–01. 

Abstract: Announcement 2000–21, 

2000–19 I.R.B. 983, and Announcement 

2001–1, 2001–2 I.R.B. 277, contain 

information required by the Internal 

Revenue Service in its tax compliance 

efforts to assist employers and their 

employees in understanding and 


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complying with Internal Revenue Code 

section 6053(a), which requires 

employees to report all their tips 

monthly to their employers. 

Current Actions: There are no changes 

in the paperwork burden previously 

approved by OMB. 

Type of Review: Extension of a 

currently approved collection. 

Affected Public: Business or other-forprofit organizations. 

Estimated Number of Respondents: 

4,600. 

Estimated Time per Respondent: 9 

hrs, 22 mins. 

Estimated Total Annual Burden 

Hours: 43,073. 

13. Title: Student Loan Interest 

Statement. 

OMB Number: 1545–1576. 

Form Number: 1098–E. 

Abstract: Section 6050S(b)(2) of the 

Internal Revenue Code requires persons 

(financial institutions, governmental 

units, etc.) to report $600 or more of 

interest paid on student loans to the IRS 

and the students. Form 1098–E is used 

for this purpose. 

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, not-for-profit 

institutions, and State, local or Tribal 

governments. 

Estimated Number of Respondents: 

10,093,249. 

Estimated Time per Respondent: 7 

min. 

Estimated Total Annual Burden 

Hours: 1,211,190. 

14. Title: Probable or Prospective 

Reserves Safe Harbor. 

OMB Number: 1545–1861. 

Revenue Procedure Number: 2004–19. 

Abstract: Revenue Procedure 2004–19 

requires a taxpayer to file an election 

statement with the Service if the 

taxpayer wants to use the safe harbor to 

estimate the taxpayers’ oil and gas 

properties’ probable or prospective 

reserves for purposes of computing cost 

depletion under § 611 of the Internal 

Revenue Code. 

Current Actions: There are no changes 

to burden. 

Type of Review: Extension of a 

currently approved collection. 

Affected Public: Business or other forprofit organizations. 

Estimated Number of Respondents: 

100. 

Estimated Time per Response: 30 

minutes. 

Estimated Total Annual Burden 

Hours: 50 hours. 

15. Title: Information Regarding 

Request for Refund of Social Security 

Tax Erroneously Withheld on Wages 

Received by a Nonresident Alien on an 

F, J, or M Type Visa. 

OMB Number: 1545–1862. 

Form Number: Form 8316. 

Abstract: Certain foreign students and 

other nonresident visitors are exempt 

from FICA tax for services performed as 

specified in the Immigration and 

Naturalization Act. Applicants for 

refund of this FICA tax withheld by 

their employer must complete Form 

8316 to verify that they are entitled to 

a refund of the FICA, that the employer 

has not paid back any part of the tax 

withheld, and that the taxpayer has 

attempted to secure a refund from his/ 

her employer. 

Current Actions: There are no changes 

being made to this form at this time, 

however and increase in the estimated 

number of responses will result in a 

burden increase of 625 hours. 

Type of Review: Revision of a 

currently approved collection. 

Affected Public: Individuals and 

households. 

Estimated Number of Respondents: 

25,000. 

Estimated Time per Respondent: 15 

minutes. 

Estimated Total Annual Burden 

Hours: 6,250. 

16. Title: Directed Withholding and 

Deposit Verification, and Application 

for Central Withholding Agreement Less 

than $10,000. 

OMB Number: 1545–2102. 

Form Number: Form 13920 and 

13930. 

Abstract: Central Withholding 

Agreement (CWA) is a tool that can help 

nonresident entertainers and athletes 

who plan to work in the United States 

and provides for withholdings at a 

graduated rate. Form 13930 will be used 

by an individual who wishes to have a 

Central Withholding Agreement (CWA). 

Starting October 1, 2018, NRAAEs must 

have U.S. gross income of at least 

$10,000 (including income estimated on 

the CWA application budget) before the 

NRAAE is eligible to apply for a 

withholding agreement using Form 

13930. The Internal Revenue Service 

has temporarily waived the income 

requirement for which form to use when 

applying for a CWA. Form 13930–A is 

currently unavailable. While the waiver 

is in effect, individuals with income 

below $10,000 can apply for a CWA 

using Form 13930. Form 13920 is used 

by withholding agents to verify to IRS 

that required deposits were made and 

give the amount of such deposits. 

Current Actions: Form 13930–A is 

being removed from the above OMB 

approval number. 

Type of Review: Revision of a 

currently approved collection. 

Affected Public: Business or other forprofit organizations, individuals or 

households, farms and non-profit 

institutions. 

Form 13930: 

Estimated Number of Responses: 

3,000. 

Estimated Time per Response: 12 

hours. 

Form 13920: 

Estimated Number of Responses: 

8,100. 

Estimated Time per Response: 20 

minutes. 

Estimated Total Annual Burden 

Hours (2 forms): 38,700 hours. 

17. Title: Disaster Relief. 

OMB Number: 1545–2237. 

Revenue Procedure Number: 2014–49. 

Abstract: This revenue procedure 

establishes a procedure for temporary 

relief from certain requirements of § 42 

of the Internal Revenue Code for owners 

of low-income buildings (Owners) and 

housing credit agencies of States or 

possessions of the United States 

(Agencies) affected by major disaster 

areas declared by the President under 

the Robert T. Stafford Disaster Relief 

and Emergency Assistance Act, 42 

U.S.C. 5121 et seq. (Stafford Act). 

Current Actions: There are no changes 

in the paperwork burden previously 

approved by OMB. 

Type of Review: Extension of a 

currently approved collection. 

Affected Public: Individuals and 

households. 

Estimated Number of Respondents: 

3,500. 

Estimated Time per Respondent: 30 

mins. 

Estimated Total Annual Burden 

Hours: 1,750. 

18. Title: Collection of Qualitative 

Feedback on Agency Service Delivery. 

OMB Number: 1545–2256. 

Abstract: This collection of 

information is necessary to enable the 

IRS to garner customer and stakeholder 

feedback in an efficient, timely manner, 

in accordance with our commitment to 

improving service delivery. The 

information collected from our 

customers and stakeholders will help 

ensure that users have an effective, 

efficient, and satisfying experience with 

IRS programs. 

Current Actions: The IRS will be 

conducting different opinion surveys, 

focus group sessions, think-aloud 

interviews, and usability studies 

regarding cognitive research 

surrounding forms submission or IRS 

system/product development. 

Type of Review: Extension of a 

currently approved collection. 


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Affected Public: Individuals and 

households, and business or other forprofit organizations. 

Estimated Number of Responses: 

24,636. 

Estimated Time per Respondent: 15 

minutes to 1.05 hours. 

Estimated Total Annual Burden 

Hours: 10,000. 

19. Title: Research Applied Analytics 

& Statistics (RAAS) Comprehensive 

Taxpayer Attitude Survey. 

OMB Number: 1545–2288. 

Document Number(s): None. 

Abstract: The Internal Revenue 

Service (IRS) conducts the 

Comprehensive Taxpayer Attitude 

Survey as part of the Service-wide effort 

to maintain a system of balanced 

organizational performance measures 

mandated by the IRS Restructuring and 

Reform Act (RRA) of 1998. This is also 

a result of Executive Order 12862 that 

requires all Government agencies to 

survey their customers. The IRS’ office 

of Research Applied Analytics & 

Statistics (RAAS) is sponsoring this 

annual survey (formerly conducted by 

the IRS Oversight Board) with the 

objective of better understanding what 

influences taxpayers’ tax compliance, 

their opinions of the IRS, and their 

customer service preferences, as well as 

how these taxpayer views change over 

time. 

Current Actions: To request a 

reinstatement of OMB approval. 

Type of Review: Reinstatement of a 

previously approved information 

collection. 

Affected Public: Individuals or 

households. 

Estimated Number of Respondents: 

32,450. 

Estimated Number of Responses: 

1,298. 

Estimated Time per Response/ 

Respondent: 1.5 min. (screened), 3 min. 

(participants). 

Estimated Total Annual Burden 

Hours: 1,308. 

Authority: 44 U.S.C. 3501 et seq. 

Melody Braswell, 

Treasury PRA Clearance Officer. 

[FR Doc. 2023–18716 Filed 8–29–23; 8:45 am] 

BILLING CODE 4830–01–P 


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