Federal Register / Vol. 88, No. 177 / Thursday, September 14, 2023 / Notices 63199 

The outcome of the FMCSA appeal 

generally will include a clarification of 

the relevant regulation or policy as 

applied in such circumstances, and a 

determination whether correction of the 

data is warranted. When an FMCSA 

appeal results in a clarification that 

precipitates the need for a change to 

State-reported data, FMCSA proposes to 

notify the State via DataQs to ensure 

that the safety data is updated at the 

source. Some States may not be able to 

update their source data, and in these 

cases, FMCSA proposes to update the 

data in its MCMIS system. Changing 

data in MCMIS would not update State 

source systems, but the changes would 

flow to downstream Federal systems 

such as PSP, SMS, A&I, and the FMCSA 

Portal. 

VI. Independent Review for State RDR 

Reconsiderations 

In addition to proposing the 

establishment of an FMCSA appeals 

process, the Agency wishes to address 

stakeholder concerns about independent 

reviews for all RDRs, not just those 

related to regulations, policy, or 

standards. As such, FMCSA proposes to 

issue new requirements for the review 

of RDR Reconsiderations to program 

offices. These proposed guidelines may 

include requirements to ensure and 

certify that each reconsideration request 

is addressed by a different reviewer than 

the person who performed the initial 

review of the RDR. 

VII. Comments Sought 

FMCSA seeks comments on the 

proposals described above. FMCSA 

seeks comments on the following 

specific questions. 

1. Should FMCSA appeals be 

considered for RDRs that are not related 

to the interpretation or understanding of 

regulations, policy, or standards. 

2. If so, what are some examples of 

RDRs that should be reviewed in an 

appeal? 

3. As mentioned above, some States 

and program offices have created review 

boards and panels with processes for 

managing requests or referrals that occur 

during the initial RDR review or an RDR 

Reconsideration. How would the 

addition of the FMCSA appeal impact 

these review boards and their processes? 

4. What burdens, if any, will States 

face when updating their source data 

when notified in DataQs of an FMCSA 

appeal result that requires a data 

change? 

a. If a State declined to change the 

violation in its data systems as a result 

of a decision in an FMCSA appeal, or 

was unable to, what would be the 

impact be of having FMCSA update the 

data in MCMIS directly while the State 

retained the original data in the its 

source systems? 

5. One purpose of the FMCSA review 

is to provide clarity on significant 

regulatory or policy issues. FMCSA 

appeals may identify instances where 

this clarity could be helpful for future 

RDRs and RDR Reconsiderations. Are 

there recommended practices for 

disseminating appeal outcomes? 

6. Are there any factors that FMCSA 

should consider relating to its proposed 

requirement for a separate reviewer, 

independent from the initial reviewer, 

for program office review for all RDR 

Reconsiderations? 

Once comments are reviewed and any 

needed program changes are made, the 

Agency will respond to comments 

received to this notice and announce the 

start of the updated program in the 

Federal Register, under authority 

delegated in 49 CFR 1.87. 

Robin Hutcheson, 

Administrator. 

[FR Doc. 2023–19904 Filed 9–13–23; 8:45 am] 

BILLING CODE 4910–EX–P 

DEPARTMENT OF THE TREASURY 

Internal Revenue Service 

Proposed Extension of Information 

Collection Request Submitted for 

Public Comment; Comment Request 

Concerning Information Reporting for 

Form 8824 

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 Form 

8824, Like-Kind Exchanges. 

DATES: Written comments should be 

received on or before November 13, 

2023 to be assured of consideration. 

ADDRESSES: Direct all written comments 

to Andre ́s Garcia, Internal Revenue 

Service, Room 6526, 1111 Constitution 

Avenue NW, Washington, DC 20224, or 

by email to pra.comments@irs.gov. 

Please include, ‘‘OMB Number: 1545– 

1190—Public Comment Request Notice’’ 

in the Subject line. 

FOR FURTHER INFORMATION CONTACT: 

Requests for additional information or 

copies of the form and instructions 

should be directed to Ronald J. Durbala, 

at (202) 317–5746, at Internal Revenue 

Service, Room 6526, 1111 Constitution 

Avenue NW, Washington, DC 20224, or 

through the internet at 

RJoseph.Durbala@irs.gov. 

SUPPLEMENTARY INFORMATION: 

Title: Like-Kind Exchanges. 

OMB Number: 1545–1190. 

Form Project Number: Form 8824. 

Abstract: Section 1031 of the Internal 

Revenue Code allows for the nonrecognition of gain or loss on the 

exchange of business or investment 

property. Section 1043 allows for the 

non-recognition of gain from 

dispositions made by certain members 

of the executive branch of the Federal 

government because of a conflict of 

interest. Form 8824 provides taxpayers 

with an easy method of determining 

whether a transaction qualifies for likekind exchange treatment, the gain or 

loss, if any recognized because of the 

exchange, and the basis in the new 

property received in the exchange. 

Current Actions: Substantial changes 

are being made to the form and 

instructions, based on Regulations 

sections 1.1031(a)–1(a)(3) and 

1.1031(a)–3 (and IRC 1031 as updated 

by Pub. L. 115–97 (TCJA), section 

13303). These rules limit the property 

eligible for like-kind exchanges. Under 

these rules, only property meeting the 

definition of real property in IRC 1031 

is like-kind property for purposes of 

like-kind exchanges. 

Type of Review: Revision of a 

currently approved collection. 

Affected Public: Individuals or 

households, business or other for-profit 

organization, and not-for-profit 

institution. 

Estimated Number of Responses: 

137,547. 

Estimated Time per Respondent: 17 

hrs., 11 min. 

Estimated Total Annual Burden 

Hours: 2,364,433. 

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. 


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63200 Federal Register / Vol. 88, No. 177 / Thursday, September 14, 2023 / Notices 

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: September 11, 2023. 

Ronald J. Durbala, 

IRS Tax Analyst. 

[FR Doc. 2023–19888 Filed 9–13–23; 8:45 am] 

BILLING CODE 4830–01–P 

DEPARTMENT OF THE TREASURY 

Privacy Act of 1974; System of 

Records 

AGENCY: Department of the Treasury. 

ACTION: Notice of modified systems of 

records. 

SUMMARY: In accordance with the 

Privacy Act of 1974, the Department of 

the Treasury (‘‘Treasury’’ or the 

‘‘Department’’) proposes to modify a 

current Treasury system of records 

titled, ‘‘Treasury Fiscal Service 

Systems.’’ 

DATES: Submit comments on or before 

October 16, 2023. The modification will 

be applicable on October 16, 2023 

unless Treasury receives comments and 

determines that changes to the system of 

records notice are necessary. 

ADDRESSES: Comments may be 

submitted to the Federal eRulemaking 

Portal electronically at http://

www.regulations.gov. Comments can 

also be sent to the Deputy Assistant 

Secretary for Privacy, Transparency, and 

Records, Department of the Treasury, 

1500 Pennsylvania Avenue NW, 

Washington, DC 20220, Attention: 

Revisions to Privacy Act Systems of 

Records. All comments received, 

including attachments and other 

supporting documents, are part of the 

public record and subject to public 

disclosure. All comments received will 

be posted without change to 

www.regulations.gov, including any 

personal information provided. You 

should submit only information that 

you wish to make publicly available. 

FOR FURTHER INFORMATION CONTACT: For 

general questions and questions 

regarding privacy issues, please contact: 

Ryan Law, Deputy Assistant Secretary 

for Privacy, Transparency, and Records 

(202–622–5710), Department of the 

Treasury, 1500 Pennsylvania Avenue 

NW, Washington, DC 20220. 

SUPPLEMENTARY INFORMATION: In 

accordance with the Privacy Act of 

1974, as amended (5 U.S.C. 552a), the 

Department of the Treasury (Treasury), 

proposes to modify a system of records 

notice, 81 FR 78266, relating to the 

Treasury system of records titled, 

‘‘Department of the Treasury, Treasury 

Fiscal Service Systems.’’ 

Treasury is modifying its system of 

records notice referenced in the original 

notice (81 FR 78266) to add a new 

authority, the Tax Cuts and Jobs Act, 26 

CFR 1.6050X–1(a)(3). This new 

authority will add a new category of 

individuals, a new category of records, 

an additional purpose, and an 

additional routine use to the SORN. 

This Act mandates Treasury to collect 

Tax Identification Numbers (TIN) from 

those against whom Treasury has 

assessed certain penalties or fines. 

Treasury collects TINs to comply with 

the statutory requirement to file form 

1098–F related to certain fines, penalties 

and other amounts, with payors and the 

Internal Revenue Service (IRS) in 

accordance with 26 U.S.C. 6050X and 

26 CFR 1.6050X–1(a)(3). 

Additionally, Treasury is modifying 

this SORN to add three new routine 

uses. Two of these routine uses will 

allow Treasury to share information 

with Federal agencies, entities, and 

persons for suspected, confirmed, or 

mitigating breaches. The additional 

routine use is to share information with 

National Archives and Records 

Administration (NARA) for use in its 

records management inspections and its 

role as an Archivist under the authority 

of 44 U.S.C. 2904 and 2906. 

Treasury has provided a report of this 

system of records to the Committee on 

Oversight and Government Reform of 

the House of Representatives, the 

Committee on Homeland Security and 

Governmental Affairs of the Senate, and 

OMB, pursuant to 5 U.S.C. 552a(r) and 

OMB Circular A–108, ‘‘Federal Agency 

Responsibilities for Review, Reporting, 

and Publication under the Privacy Act,’’ 

dated December 23, 2016. 

Ryan Law, 

Deputy Assistant Secretary for Privacy, 

Transparency, and Records. 

SYSTEM NAME AND NUMBER: 

Department of the Treasury.009— 

Treasury Fiscal Service Systems. 

SECURITY CLASSIFICATION: 

Unclassified. 

SYSTEM LOCATION: 

Department of the Treasury, 1500 

Pennsylvania Ave. NW, Washington, DC 

20220. The locations at which the 

system is maintained by Treasury 

components and their associated field 

offices are: 

(1) Departmental Offices (DO): 

a. The Office of Inspector General 

(OIG): 740 15th Street NW, Washington, 

DC 20220. 

b. Treasury Inspector General for Tax 

Administration (TIGTA): 1125 15th 

Street NW, Suite 700A, Washington, DC 

20005. 

c. Special Inspector General for the 

Troubled Asset Relief Program 

(SIGTARP): 1801 L Street NW, 

Washington, DC 20220. 

d. Community Development Financial 

Institutions Fund (CDFI): 601 13th 

Street NW, Suite 200 South, 

Washington, DC 20005. 

e. Federal Financing Bank (FFB): 1500 

Pennsylvania Avenue NW, South Court 

One, Washington, DC 20220. 

f. Office of International Affairs (IA): 

1500 Pennsylvania Avenue NW, Room 

5441D, Washington, DC 20220. 

g. Treasury Forfeiture Fund: 740 15th 

Street NW, Suite 700, Washington, DC 

20220. 

h. Treasury Franchise Fund: Avery 

Street Building, 320 Avery Street, 

Parkersburg, WV 26101. 

(2) Alcohol and Tobacco Tax and 

Trade Bureau (TTB): 1310 G St. NW, 

Washington, DC 20220. 

(3) Office of the Comptroller of the 

Currency (OCC): 400 7th Street SW, 

Washington, DC 20024. 

(4) Bureau of Engraving and Printing 

(BEP): 14th & C Streets SW, Washington, 

DC 20228. 

(5) Fiscal Service (FS): 401 14th Street 

SW, Washington, DC 20227. 

(6) Internal Revenue Service (IRS): 

1111 Constitution Avenue NW, 

Washington, DC 20224. 

(7) United States Mint (MINT): 801 

9th Street NW, Washington, DC 20220. 


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