Federal Register / Vol. 88, No. 183 / Friday, September 22, 2023 / Notices 65427 

DEPARTMENT OF THE TREASURY 

Internal Revenue Service 

Proposed Collection; Comment 

Request for Revenue Procedure 2004– 

47 

AGENCY: Internal Revenue Service (IRS), 

Treasury. 

ACTION: Notice and request for 

comments. 

SUMMARY: The Internal Revenue Service 

(IRS), 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 information 

collections, as required by the 

Paperwork Reduction Act of 1995. The 

IRS is soliciting comments concerning 

Relief From Ruling Process For Making 

Late Reverse QTIP Election. 

DATES: Written comments should be 

received on or before November 21, 

2023 to be assured of consideration. 

ADDRESSES: Direct all written comments 

to Andres Garcia, Internal Revenue 

Service, Room 6526, 1111 Constitution 

Avenue NW, Washington, DC 20224, or 

by email to pra.comments@irs.gov. 

Include ‘‘OMB Number 1545–1898— 

Relief From Ruling Process For Making 

Late Reverse QTIP Election’’ in the 

subject line of the message. 

FOR FURTHER INFORMATION CONTACT: 

Requests for additional information or 

copies of this collection 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: Relief From Ruling Process For 

Making Late Reverse QTIP Election. 

OMB Number: 1545–1898. 

Revenue Procedure Number: 2004–47. 

Abstract: This revenue procedure 

provides alternative relief for taxpayers 

who failed to make a reverse QTIP 

election on an estate tax return. Instead 

of requesting a private letter ruling and 

paying the accompanying user fee, 

taxpayers may file certain documents 

with the Cincinnati Service Center 

directly to request relief. 

Current Actions: There are no changes 

to the paperwork burden previously 

approved by OMB. 

Type of Review: Extension of a 

currently approved collection. 

Affected Public: Individuals or 

households. 

Estimated Number of Respondents: 6. 

Estimated Annual Average Time per 

Respondent: 9 hours. 

Estimated Total Annual Burden 

Hours: 54. 

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: September 15, 2023. 

Martha R. Brinson, 

Tax Analyst. 

[FR Doc. 2023–20513 Filed 9–21–23; 8:45 am] 

BILLING CODE 4830–01–P 

DEPARTMENT OF THE TREASURY 

Agency Information Collection 

Activities; Submission for OMB 

Review; Comment Request; 

Community Development Financial 

Institutions (CDFI) Program and Native 

American CDFI Assistance (NACA) 

Program Applications 

AGENCY: Departmental Offices, 

Department of the Treasury. 

ACTION: Notice of information collection; 

request for comment. 

SUMMARY: The Department of the 

Treasury will submit the following 

information collection request 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 

this request. 

DATES: Comments should be received on 

or before October 23, 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 Spencer W. Clark by 

emailing PRA@treasury.gov, calling 

(202) 927–5331, or viewing the entire 

information collection request at 

www.reginfo.gov. 

SUPPLEMENTARY INFORMATION: 

Community Development Financial 

Institutions Fund (CDFI Fund) 

Title: CDFI Program and NACA 

Program Applications. 

OMB Control Number: 1559–0021. 

Type of Review: Reinstatement of a 

previously approved collection. 

Description: Pursuant to the Riegle 

Community Development Banking and 

Financial Institutions Act of 1994, as 

amended (the Act, 12 U.S.C. 4701 et 

seq.), the Community Development 

Financial Institutions (CDFI) Program 

provides financial and technical 

assistance to selected Applicants and 

Community Development Financial 

Institutions (CDFIs) in order to enhance 

their ability to make loans and 

investments and provide services for the 

benefit of designated Investment Areas 

and Targeted Populations. 

The Application questions for the 

CDFI Fund’s Community Development 

Financial Institutions Program (CDFI 

Program) and Native American CDFI 

Assistance Program (NACA Program) 

Financial Assistance (FA) and Technical 

Assistance (TA) programs have been 

modified to reflect public comments 

received through the request for public 

comment as required by the Paperwork 

Reduction Act (PRA). The revised FA 

Application includes the Base-FA 

Application as well as the following 

Applications for awards that are 

provided as supplemental to the BaseFA award: Persistent Poverty County 

Financial Assistance (PPC–FA), Healthy 

Food Financing Initiative-Financial 

Assistance (HFFI–FA), and Disability 

Funds-Financial Assistance (DF–FA). 

The supplemental Applications are only 

completed if the Applicant is requesting 

those specific funds. 


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