Federal Register / Vol. 88, No. 188 / Friday, September 29, 2023 / Notices 67441 

allocation and streamlining processes 

using feedback from various behavioral 

research techniques. To assist the 

Agency is accomplishing the goal 

outlined in the Strategic Plan, the Wage 

and Investment Division continuously 

maintains a ‘‘customer-first’’ focus 

through routinely soliciting information 

concerning the needs and characteristics 

of its customers and implementing 

programs based on the information 

received. W&I Strategies and Solutions 

(WISS), is developing the 

implementation of a Behavioral 

Laboratory to identify, plan and deliver 

business improvement processes that 

support fulfillment of the IRS strategic 

goals. The collection of information 

through the Behavioral Laboratory is 

necessary to enable the Agency to garner 

customer and stakeholder feedback in 

an efficient, timely manner, in 

accordance with the commitment to 

improving taxpayer service delivery. 

Improving agency programs requires 

ongoing assessment of service delivery. 

WISS, through the Behavioral 

Laboratory, will collect, analyze, and 

interpret information gathered through 

this generic clearance to identify 

strengths and weaknesses of current 

services and make improvements in 

service delivery based on feedback 

provided by taxpayers and employees of 

the Internal Revenue Service. 

Current Actions: The IRS will be 

revising and replacing various surveys. 

The survey scope is expanded to 

include burden for surveys associated 

with all taxpayer segments. This effort 

represents a continuation of the IRS’s 

strategy to gather taxpayer burden data 

for all types of tax returns and 

information reporting documents in 

order to support Wage and Investment’s 

OMB Improvement Strategy to 

transition burden estimates for all 

taxpayers to the preferred RAAS burden 

estimation methodology. These surveys 

will allow RAAS to update and validate 

the IRS Taxpayer Burden Model which 

will be used to provide estimates for 

consolidated taxpayer segments, like 

what is currently done for OMB 

numbers 1545–0074, 1545–0123, and 

1545–0047. 

Data Collections Covered Under This 

Clearance Request 

Customer Call Back Programming (CCB) 

Type of Review: Extension of a 

currently approved collection. 

Affected Public: Individual, Business, 

or other for-profit organizations. 

Estimated Number of Respondents: 

150,000. 

Estimated Time per Respondent: 1 

hours. 

Estimated Total Annual Burden 

Hours: 150,000 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 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. 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: September 26, 2023. 

Molly J. Stasko, 

Senior Tax Analyst. 

[FR Doc. 2023–21526 Filed 9–28–23; 8:45 am] 

BILLING CODE 4830–01–P 

DEPARTMENT OF THE TREASURY 

Internal Revenue Service 

Proposed Collection; Comment 

Request for Application for Approval 

of Prototype Simplified Employee 

Pension (SEP) or Savings Incentive 

Match Plan for Employees of Small 

Employers (SIMPLE IRA Plan) 

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 information 

collections, as required by the 

Paperwork Reduction Act of 1995. The 

IRS is soliciting comments concerning 

Form 5306–A, Application for Approval 

of Prototype Simplified Employee 

Pension (SEP) or Savings Incentive 

Match Plan for Employees of Small 

Employers (SIMPLE IRA Plan). 

DATES: Written comments should be 

received on or before November 28, 

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 1545–1821 or Form 5306–A. 

FOR FURTHER INFORMATION CONTACT: 

Requests for additional information or 

copies of this collection should be 

directed to LaNita Van Dyke, at (202) 

317–6009, at Internal Revenue Service, 

Room 6526, 1111 Constitution Avenue 

NW, Washington, DC 20224, or through 

the internet at Lanita.VanDyke@irs.gov. 

SUPPLEMENTARY INFORMATION: 

Title: Application for Approval of 

Prototype Simplified Employee Pension 

(SEP) or Savings Incentive Match Plan 

for Employees of Small Employers 

(SIMPLE IRA Plan). 

OMB Number: 1545–0199. 

Form Number: 5306–A. 

Abstract: This form is used by banks, 

credit unions, insurance companies, and 

trade or professional associations to 

apply for approval of a simplified 

employee pension plan or a Savings 

Incentive Match Plan to be used by 

more than one employer. The data 

collected is used to determine if the 

prototype plan submitted is an 

approved plan. 

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. 

Estimated Number of Respondents: 6. 

Estimated Time per Respondent: 19 

hours, 22 minutes. 

Estimated Total Annual Burden 

Hours: 117. 

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, 


lotter on DSK11XQN23PROD with NOTICES1
67442 Federal Register / Vol. 88, No. 188 / Friday, September 29, 2023 / Notices 

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: September 26, 2023. 

Molly J. Stasko, 

Senior Tax Analyst. 

[FR Doc. 2023–21525 Filed 9–28–23; 8:45 am] 

BILLING CODE 4830–01–P 

DEPARTMENT OF THE TREASURY 

Internal Revenue Service 

Proposed Revision of Information 

Collection Request Submitted for 

Public Comment; Comment Request 

for Form 8933 

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 

8933, Carbon Dioxide Sequestration 

Credit. 

DATES: Written comments should be 

received on or before November 28, 

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– 

2132 or Form 8933’’ in the Subject line. 

FOR FURTHER INFORMATION CONTACT: 

Requests for additional information or 

copies of the form and instructions 

should be directed to LaNita Van Dyke, 

at (202) 317–3009, at Internal Revenue 

Service, Room 6526, 1111 Constitution 

Avenue NW, Washington, DC 20224, or 

through the internet at 

Lanita.VanDyke@irs.gov. 

SUPPLEMENTARY INFORMATION: 

Title: Carbon Dioxide Sequestration 

Credit. 

OMB Number: 1545–2132. 

Form Number: 8933. 

Abstract: Use Form 8933 to claim the 

carbon oxide sequestration credit. The 

credit is allowed for qualified carbon 

oxide that is captured and disposed of 

or captured, used, and disposed of by 

the taxpayer in secure geological 

storage. Only carbon oxide captured and 

disposed of or used within the United 

States or a U.S. possession is taken into 

account when figuring the credit. 

Current Actions: Form 8933 has been 

updated and revised to reflect new 

provisions under Public Law 117–169, 

section 13104. 

Type of Review: Extension of a 

currently approved collection. 

Affected Public: Businesses and other 

for-profit organizations, Individuals or 

households, and Farms. 

Estimated Number of Respondents: 

250. 

Estimated Time Per Respondent: 17 

hours 31 min. 

Estimated Total Annual Burden 

Hours: 4,380. 

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. 

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 26, 2023. 

Molly J. Stasko, 

Senior Tax Analyst. 

[FR Doc. 2023–21529 Filed 9–28–23; 8:45 am] 

BILLING CODE 4830–01–P 

DEPARTMENT OF THE TREASURY 

Internal Revenue Service 

Proposed Collection; Comment 

Request Concerning Procedures for 

Requesting Competent Authority 

Assistance Under Tax Treaties 

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 procedures for requesting 

competent authority assistance under 

tax treaties. 

DATES: Written comments should be 

received on or before November 28, 

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 1545–2044 or Revenue 

Procedure 2015–40. 

FOR FURTHER INFORMATION CONTACT: 

Requests for additional information or 

copies of this collection should be 

directed to LaNita Van Dyke, at (202) 


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