Federal Register / Vol. 88, No. 192 / Thursday, October 5, 2023 / Notices 69289 

Document Number: 15254. 

Abstract: Form 15254 is a public use 

form which will be submitted by 

partnerships to request a Section 754 

Revocation. Partnerships, partners, and 

their representatives will need to access 

the form from IRS.gov to complete and 

submit the form along with the required 

documents. 

Current Actions: There are no changes 

to the burden previously approved by 

OMB. This request is to extend the 

current approval for another 3 years. 

Type of Review: Extension of a 

currently approved collection. 

Affected Public: Business and other 

for-profit organizations. 

Estimated Number of Respondents: 

50. 

Estimated Time per Respondent: 5 

hrs., 7 min. 

Estimated Total Annual Burden 

Hours: 256. 

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: October 2, 2023. 

Ronald J. Durbala, 

IRS Tax Analyst. 

[FR Doc. 2023–22191 Filed 10–4–23; 8:45 am] 

BILLING CODE 4830–01–P 

DEPARTMENT OF VETERANS 

AFFAIRS 

[OMB Control No. 2900–0110] 

Agency Information Collection 

Activity: Application for Assumption 

Approval and/or Release From 

Personal Liability to the Government 

on a Home Loan 

AGENCY: Veterans Benefits 

Administration, Department of Veterans 

Affairs. 

ACTION: Notice. 

SUMMARY: Veterans Benefits 

Administration, Department of Veterans 

Affairs (VA), is announcing an 

opportunity for public comment on the 

proposed collection of certain 

information by the agency. Under the 

Paperwork Reduction Act (PRA) of 

1995, Federal agencies are required to 

publish notice in the Federal Register 

concerning each proposed collection of 

information, including each proposed 

revision of a currently approved 

collection, and allow 60 days for public 

comment in response to the notice. 

DATES: Written comments and 

recommendations on the proposed 

collection of information should be 

received on or before December 4, 2023. 

ADDRESSES: Submit written comments 

on the collection of information through 

Federal Docket Management System 

(FDMS) at www.Regulations.gov or to 

Nancy J. Kessinger, Veterans Benefits 

Administration (20M33), Department of 

Veterans Affairs, 810 Vermont Avenue 

NW, Washington, DC 20420 or email to 

nancy.kessinger@va.gov. Please refer to 

‘‘OMB Control No. 2900–0110’’ in any 

correspondence. During the comment 

period, comments may be viewed online 

through FDMS. 

FOR FURTHER INFORMATION CONTACT: 

Maribel Aponte, Office of Enterprise 

and Integration, Data Governance 

Analytics (008), 810 Vermont Ave. NW, 

Washington, DC 20420, (202) 266–4688 

or email maribel.aponte@va.gov. Please 

refer to ‘‘OMB Control No. 2900–0110’’ 

in any correspondence. 

SUPPLEMENTARY INFORMATION: Under the 

PRA of 1995, Federal agencies must 

obtain approval from the Office of 

Management and Budget (OMB) for each 

collection of information they conduct 

or sponsor. This request for comment is 

being made pursuant to section 

3506(c)(2)(A) of the PRA. 

With respect to the following 

collection of information, VBA invites 

comments on: (1) whether the proposed 

collection of information is necessary 

for the proper performance of VBA’s 

functions, including whether the 

information will have practical utility; 

(2) the accuracy of VBA’s estimate of the 

burden of the proposed collection of 

information; (3) ways to enhance the 

quality, utility, and clarity of the 

information to be collected; and (4) 

ways to minimize the burden of the 

collection of information on 

respondents, including through the use 

of automated collection techniques or 

the use of other forms of information 

technology. 

Authority: 38 U.S.C. 3713(a) and 3714 

and 3702(b)(2). 

Title: Application for Assumption 

Approval and/or Release from Personal 

Liability to the Government on a Home 

Loan. 

OMB Control Number: 2900–0110. 

Type of Review: Revision of a 

currently approved collection. 

Abstract: VA Form 26–6381 is 

completed by Veterans who are selling 

their homes by assumption rather than 

requiring purchasers to obtain their own 

financing to pay off the loan. The data 

furnished on the form is essential to 

determinations for assumption 

approval, release of liability, and 

substitution of entitlement in 

accordance with 38 U.S.C. 3713(a) and 

3714 and 3702(b)(2). 

Affected Public: Individuals and 

households. 

Estimated Annual Burden: 167 hours. 

Estimated Average Burden per 

Respondent: 10 minutes. 

Frequency of Response: One time. 

Estimated Number of Respondents: 

1,000 per year. 

By direction of the Secretary. 

Dorothy Glasgow, 

VA PRA Clearance Officer, (Alt.), Office of 

Enterprise and Integration/Data Governance 

Analytics, Department of Veterans Affairs. 

[FR Doc. 2023–22172 Filed 10–4–23; 8:45 am] 

BILLING CODE 8320–01–P 


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