Federal Register / Vol. 88, No. 205 / Wednesday, October 25, 2023 / Proposed Rules 73301 

proposed rulemaking (REG–122793–19) 

that was published in the Federal 

Register on Tuesday, August 29, 2023. 

The proposed regulations relate to 

information reporting, the 

determination of amount realized and 

basis, and backup withholding, for 

certain digital asset sales and exchanges. 

DATES: The comment period for written 

or electronic comments for the notice of 

proposed rulemaking published on 

August 29, 2023 (88 FR 59576) is 

extended from October 30, 2023, to 

November 13, 2023. 

ADDRESSES: Commenters are strongly 

encouraged to submit public comments 

electronically. Submit electronic 

submissions via the Federal 

eRulemaking Portal at 

www.regulations.gov (indicate IRS and 

REG–122793–19) by following the 

online instructions for submitting 

comments. Once submitted to the 

Federal eRulemaking Portal, comments 

cannot be edited or withdrawn. The 

Department of the Treasury (Treasury 

Department) and the IRS will publish 

any comments submitted electronically 

or on paper to the public docket. Send 

paper submissions to: CC:PA:01:PR 

(REG–122793–19), Room 5203, Internal 

Revenue Service, P.O. Box 7604, Ben 

Franklin Station, Washington, DC 

20044. Submissions may be handdelivered Monday through Friday 

between the hours of 8 a.m. and 4 p.m. 

to CC:PA:01:PR (REG–122793–19), 

Courier’s Desk, Internal Revenue 

Service, 1111 Constitution Avenue NW, 

Washington, DC 20224. 

FOR FURTHER INFORMATION CONTACT: 

Concerning the proposed regulations 

under sections 1001 and 1012, Kyle 

Walker, (202) 317–4718, or Harith 

Razaa, (202) 317–7006, of the Office of 

the Associate Chief Counsel (Income 

Tax and Accounting); concerning the 

international sections of the proposed 

regulations under sections 3406 and 

6045, John Sweeney or Alan Williams of 

the Office of the Associate Chief 

Counsel (International) at (202) 317– 

6933, and concerning the remainder of 

the proposed regulations under sections 

3406, 6045, 6045A, 6045B, 6050W, 

6721, and 6722, Roseann Cutrone of the 

Office of the Associate Chief Counsel 

(Procedure and Administration) at (202) 

317–5436 (not toll-free numbers). 

Concerning submissions of comments 

and requests to participate in the public 

hearing, Vivian Hayes at 

publichearings@irs.gov (preferred) or at 

(202) 317–6901 (not a toll-free number). 

SUPPLEMENTARY INFORMATION: A notice 

of proposed rulemaking and request for 

comments that appeared in the Federal 

Register on Tuesday, August 29, 2023 

(88 FR 59576) announced that written or 

electronic comments must be received 

by October 30, 2023. Due to strong 

public interest, the due date to receive 

comments has been extended to 

Monday, November 13, 2023. The 

public hearing has not been extended 

and is still scheduled for November 7, 

2023, at 10 a.m. ET. If the number of 

requests to speak at the hearing exceeds 

the number that can be accommodated 

in one day, a second public hearing date 

for this proposed regulation will be held 

on November 8, 2023. Requests to speak 

at the public hearing must be made by 

email to publichearings@irs.gov and still 

must be received by October 30, 2023. 

Persons who wish to present oral 

comments at the public hearing must 

submit written or electronic comments 

and an outline of the topics to be 

discussed as well as the time to be 

devoted to each topic, not to exceed ten 

minutes in total, by October 30, 2023. 

Oluwafunmilayo A. Taylor, 

Section Chief, Publications and Regulations, 

Associate Chief Counsel, (Procedure & 

Administration). 

[FR Doc. 2023–23624 Filed 10–24–23; 8:45 am] 

BILLING CODE 4830–01–P 

DEPARTMENT OF DEFENSE 

Office of the Secretary 

32 CFR Part 310 

[Docket ID: DoD–2023–OS–0098] 

RIN 0790–AL66 

Privacy Act of 1974; Implementation 

AGENCY: Office of the Assistant to the 

Secretary of Defense for Privacy, Civil 

Liberties, and Transparency 

(OATSD(PCLT)), Department of 

Defense. 

ACTION: Proposed rule. 

SUMMARY: The OATSD(PCLT) is giving 

notice of a proposed rule making for a 

new component system of records 

pursuant to the Privacy Act of 1974 for 

the Army Safety Management Program 

Records (ASMPR), A0385–1 DAS. In 

this proposed rulemaking, the 

Department proposes to exempt 

portions of this system of records from 

certain provisions of the Privacy Act to 

protect the identity of confidential 

sources in reports prepared during 

accidents, mishaps, safety inspections, 

and workplace hazards investigations. 

DATES: Send comments on or before 

December 26, 2023. 

ADDRESSES: You may submit comments, 

identified by docket number, Regulation 

Identifier Number (RIN), and title, by 

any of the following methods. 

* Federal Rulemaking Portal: https:// 

www.regulations.gov. Follow the 

instructions for submitting comments. 

* Mail: Department of Defense, Office 

of the Assistant to the Secretary of 

Defense for Privacy, Civil Liberties, and 

Transparency, Regulatory Directorate, 

4800 Mark Center Drive, Attn: Mailbox 

24, Suite 08D09, Alexandria, VA 22350– 

1700. 

Instructions: All submissions received 

must include the agency name and 

docket number or RIN for this Federal 

Register document. The general policy 

for comments and other submissions 

from members of the public is to make 

these submissions available for public 

viewing on the internet at https://

www.regulations.gov as they are 

received without change, including any 

personal identifiers or contact 

information. 

FOR FURTHER INFORMATION CONTACT: Ms. 

Rahwa Keleta, OSD.DPCLTD@mail.mil; 

(703) 571–0070. 

SUPPLEMENTARY INFORMATION: 

I. Background 

In accordance with the Privacy Act of 

1974, the Department of the Army is 

establishing a new system of records 

titled Army Safety Management 

Program Records (ASMPR), A0385–1 

DAS. This system of records supports 

the prevention and management of 

injuries and illnesses due to workrelated activities, and reduces its 

adverse impact on operational 

readiness. The system maintains records 

about individuals who suffer workrelated injuries or illness caused by an 

accident, mishap, or hazard during 

work-related activities while on or off a 

DoD worksite, where there is a nexus to 

Army personnel, activities, or facilities/ 

equipment, and/or individuals found to 

have contributed to the accident, 

mishap, or hazard. 

II. Privacy Act Exemption 

The Privacy Act permits Federal 

agencies to exempt eligible records in a 

system of records from certain 

provisions of the Act, including the 

provisions providing individuals with a 

right to request access to and 

amendment of their own records and 

accountings of disclosures of such 

records. If an agency intends to exempt 

a particular system of records, it must 

first go through the rulemaking process 

pursuant to 5 U.S.C. 553(b)(1)–(3), (c), 

and (e). This proposed rule explains 

why an exemption is being claimed for 

this system of records and invites public 

comment, which DoD will consider 


lotter on DSK11XQN23PROD with PROPOSALS1
73302 Federal Register / Vol. 88, No. 205 / Wednesday, October 25, 2023 / Proposed Rules 

before the issuance of a final rule 

implementing the exemption. 

The Department of the Army proposes 

to modify 32 CFR 310.15 to add a new 

Privacy Act exemption rule for A0385– 

1 DAS, ‘‘Army Safety Management 

Program Records (ASMPR),’’ and to 

exempt portions of this system of 

records from certain provisions of the 

Privacy Act because some records may 

contain investigatory material compiled 

for law enforcement purposes within 

the scope of 5 U.S.C. 552a(k)(2), other 

than material within the scope of 

subsection (j)(2), which describes 

certain material related to the 

enforcement of criminal laws 

maintained by principal-function 

criminal law enforcement agencies. The 

Department of the Army therefore is 

proposing to claim an exemption from 

several provisions of the Privacy Act, 

including various access, amendment, 

disclosure of accounting, and certain 

record-keeping and notice requirements, 

to prevent, among other harms, the 

identification of actual or potential 

subjects of investigation and/or sources 

of investigative information and to 

avoid frustrating the underlying law 

enforcement purpose for which the 

records were collected. Records in this 

system of records are only exempt from 

the Privacy Act to the extent the 

purposes underlying the exemption 

pertain to the record. A notice of a new 

system of records for A0385–1 DAS, 

Army Safety Management Program 

Records (ASMPR), is also published in 

this issue of the Federal Register. 

Regulatory Analysis 

Executive Order 12866, ‘‘Regulatory 

Planning and Review’’ and Executive 

Order 13563, ‘‘Improving Regulation 

and Regulatory Review’’ 

Executive Orders 12866 and 13563 

direct agencies to assess all costs and 

benefits of available regulatory 

alternatives and, if regulation is 

necessary, to select regulatory 

approaches that maximize net benefits 

(including potential economic, 

environmental, public health and safety 

effects, distribute impacts, and equity). 

Executive Order 13563 emphasizes the 

importance of quantifying both costs 

and benefits, of reducing costs, of 

harmonizing rules, and of promoting 

flexibility. It has been determined that 

this rulemaking is not a significant 

regulatory action under these Executive 

orders. 

Congressional Review Act (5 U.S.C. 

804(2)) 

The Congressional Review Act, 5 

U.S.C. 801 et seq., generally provides 

that before a rule may take effect, the 

agency promulgating the rule must 

submit a rule report, which includes a 

copy of the rule, to each House of the 

Congress and to the Comptroller General 

of the United States. DoD will submit a 

report containing this rulemaking and 

other required information to the U.S. 

Senate, the U.S. House of 

Representatives, and the Comptroller 

General of the United States. A major 

rule may take effect no earlier than 60 

calendar days after Congress receives 

the rule report or the rule is published 

in the Federal Register, whichever is 

later. This rulemaking is not a ‘‘major 

rule’’ as defined by 5 U.S.C. 804(2). 

Section 202, Public Law 104–4, 

‘‘Unfunded Mandates Reform Act’’ 

Section 202(a) of the Unfunded 

Mandates Reform Act of 1995 (UMRA) 

(2 U.S.C. 1532(a)) requires agencies to 

assess anticipated costs and benefits 

before issuing any rule whose mandates 

may result in the expenditure by State, 

local and tribal governments in the 

aggregate, or by the private sector, in 

any one year of $100 million in 1995 

dollars, updated annually for inflation. 

This rulemaking will not mandate any 

requirements for State, local, or tribal 

governments, nor will it affect private 

sector costs. 

Public Law 96–354, ‘‘Regulatory 

Flexibility Act’’ (5 U.S.C. 601 et seq.) 

The Assistant to the Secretary of 

Defense for Privacy, Civil Liberties, and 

Transparency has certified that this 

rulemaking is not subject to the 

Regulatory Flexibility Act (5 U.S.C. 601 

et seq.) because it would not, if 

promulgated, have a significant 

economic impact on a substantial 

number of small entities. This 

rulemaking is concerned only with the 

administration of Privacy Act systems of 

records within the DoD. Therefore, the 

Regulatory Flexibility Act, as amended, 

does not require DoD to prepare a 

regulatory flexibility analysis. 

Public Law 96–511, ‘‘Paperwork 

Reduction Act’’ (44 U.S.C. 3501 et seq.) 

The Paperwork Reduction Act (PRA) 

(44 U.S.C. 3501 et seq.) was enacted to 

minimize the paperwork burden for 

individuals; small businesses; 

educational and nonprofit institutions; 

Federal contractors; State, local and 

tribal governments; and other persons 

resulting from the collection of 

information by or for the Federal 

Government. The Act requires agencies 

obtain approval from the Office of 

Management and Budget before using 

identical questions to collect 

information from ten or more persons. 

This rulemaking does not impose 

reporting or recordkeeping requirements 

on the public. 

Executive Order 13132, ‘‘Federalism’’ 

Executive Order 13132 establishes 

certain requirements that an agency 

must meet when it promulgates a rule 

that has federalism implications, 

imposes substantial direct compliance 

costs on State and local governments, 

and is not required by statute, or has 

federalism implications and preempts 

State law. This rulemaking will not have 

a substantial effect on State and local 

governments. 

Executive Order 13175, ‘‘Consultation 

and Coordination With Indian Tribal 

Governments’’ 

Executive Order 13175 establishes 

certain requirements that an agency 

must meet when it promulgates a 

proposed rule (and subsequent final 

rule) that imposes substantial direct 

compliance costs on one or more Indian 

tribes, preempts tribal law, or affects the 

distribution of power and 

responsibilities between the Federal 

Government and Indian tribes. This 

rulemaking will not have a substantial 

effect on Indian tribal governments. 

List of Subjects in 32 CFR Part 310 

Privacy. 

Accordingly, the Department of 

Defense proposes to amend 32 CFR part 

310 as follows: 

PART 310—PROTECTION OF PRIVACY 

AND ACCESS TO AND AMENDMENT 

OF INDIVIDUAL RECORDS UNDER 

THE PRIVACY ACT OF 1974 

■ 1. The authority citation for 32 CFR 

part 310 continues to read as follows: 

Authority: 5 U.S.C. 552a. 

■ 2. Section 310.15 is amended by 

adding paragraph (g)(36) to read as 

follows: 

§ 310.15 Department of the Army 

exemptions. 

* * * * * 

(g) * * * 

(36) System identifier and name. 

A0385–1 DAS, ‘‘Army Safety 

Management Program Records 

(ASMPR).’’ 

(i) Exemptions. This system of records 

is exempt from 5 U.S.C. 552a (c)(3); 

(d)(1), (2), (3), and (4); (e)(1); (e)(4)(G), 

(H), (I), and (f). 

(ii) Authority. 5 U.S.C. 552a (k)(2). 

(iii) Exemption from the particular 

subsections. Exemption from the 

particular subsections is justified for the 

following reasons: 


lotter on DSK11XQN23PROD with PROPOSALS1
Federal Register / Vol. 88, No. 205 / Wednesday, October 25, 2023 / Proposed Rules 73303 

(A) Subsections (c)(3), (d)(1), and 

(d)(2)—Exemption (k)(2). Records in this 

system of records may contain 

investigatory material compiled for law 

enforcement purposes other than 

material within the scope of 5 U.S.C. 

552a(j)(2). Application of exemption 

(k)(2) may be necessary because access 

to, amendment of, or release of the 

accounting of disclosures of such 

records could: inform the record subject 

of an investigation of the existence, 

nature, or scope of an actual or potential 

law enforcement or disciplinary 

investigation, and thereby seriously 

impede law enforcement efforts by 

permitting the record subject and other 

persons to whom the subject might 

disclose the records or accounting of 

records to avoid criminal penalties, civil 

remedies, or disciplinary measures; 

interfere with a civil or administrative 

action or investigation by allowing the 

subject to tamper with witnesses or 

evidence, and to avoid detection or 

apprehension, which may undermine 

the entire investigatory process; or 

reveal confidential sources who might 

not have otherwise come forward to 

assist in an investigation and thereby 

hinder DoD’s ability to obtain 

information from future confidential 

sources, and result in an unwarranted 

invasion of the privacy of others. 

(B) Subsection (d)(3), and (d)(4). 

These subsections are inapplicable to 

the extent that an exemption is being 

claimed from subsections (d)(1) and (2). 

Accordingly, exemptions from 

subsections (d)(3), and (d)(4) areclaimed 

pursuant to (k)(2). 

(C) Subsection (e)(1). In the collection 

of information for investigatory 

purposes it is not always possible to 

conclusively determine the relevance 

and necessity of particular information 

in the early stages of the investigation or 

adjudication. In some instances, it will 

be only after the collected information 

is evaluated in light of other information 

that its relevance and necessity for 

effective investigation and adjudication 

can be assessed. Collection of such 

information permits more informed 

decision-making by the Department 

when making required disciplinary 

determinations. Accordingly, 

application of exemption (k)(2) may be 

necessary. 

(D) Subsection (e)(4)(G) and (H). 

These subsections are inapplicable to 

the extent exemption is claimed from 

subsections (d)(1) and (2). 

(E) Subsection (e)(4)(I). To the extent 

that this provision is construed to 

require more detailed disclosure than 

the broad, generic information currently 

published in the system notice, an 

exemption from this provision is 

necessary to protect the confidentiality 

of sources of information and to protect 

the privacy and physical safety of 

witnesses and informants. Accordingly, 

application of exemption (k)(2) may be 

necessary. 

(F) Subsection (f). The agency’s rules 

are inapplicable to those portions of the 

system that are exempt. Accordingly, 

application of exemption (k)(2) may be 

necessary. 

(iv) Exempt records from other 

systems. In the course of carrying out 

the overall purpose for this system, 

exempt records from other systems of 

records may in turn become part of the 

records maintained in this system. To 

the extent that copies of exempt records 

from those other systems of records are 

maintained in this system, the DoD 

claims the same exemptions for the 

records from those other systems that 

are entered into this system, as claimed 

for the prior system(s) of which they are 

a part, provided the reason for the 

exemption remains valid and necessary. 

* * * * * 

Dated: October 17, 2023. 

Aaron T. Siegel, 

Alternate OSD Federal Register Liaison 

Officer, Department of Defense. 

[FR Doc. 2023–23299 Filed 10–24–23; 8:45 am] 

BILLING CODE 6001–FR–P 

LEGAL SERVICES CORPORATION 

45 CFR Part 1638 

Restriction on Solicitation 

AGENCY: Legal Services Corporation. 

ACTION: Notice of proposed rulemaking. 

SUMMARY: This proposed rule revises the 

Legal Services Corporation (LSC or 

Corporation) regulation prohibiting 

solicitation of clients. LSC proposes to 

add definitions for ‘‘communicate’’ and 

‘‘communication,’’ revise the existing 

text to make language more active, and 

clarify how recipients may interact with 

client-eligible individuals. The main 

goal of these revisions is to formalize 

the interpretations that the Office of 

Legal Affairs has issued over the past 

several years, making clear that 

recipients may inform client eligible 

individuals about their rights and 

responsibilities and provide them with 

information about the recipient’s intake 

process, as well as how recipients may 

relay that information without violating 

either LSC’s Fiscal Year 1996 

appropriations statute or LSC’s 

regulations. 

DATES: Comments must be submitted by 

December 26, 2023. 

ADDRESSES: You may submit comments 

by any of the following methods: 

• Federal eRulemaking Portal: http:// 

www.regulations.gov. Follow the 

instructions for submitting comments. 

• Email: lscrulemaking@lsc.gov. 

Include ‘‘Comments on Revisions to Part 

1638’’ in the subject line of the message. 

• Mail: Elijah Johnson, Assistant 

General Counsel, Legal Services 

Corporation, 3333 K Street NW, 

Washington, DC 20007, ATTN: Part 

1638 Rulemaking. 

• Hand Delivery/Courier: Elijah 

Johnson, Assistant General Counsel, 

Legal Services Corporation, 3333 K 

Street NW, Washington, DC 20007, 

ATTN: Part 1638 Rulemaking. 

Instructions: Electronic submissions 

are preferred via email with attachments 

in Acrobat PDF format. LSC will not 

consider written comments sent to any 

other address or received after the end 

of the comment period. 

FOR FURTHER INFORMATION CONTACT: 

Elijah Johnson, Assistant General 

Counsel, Legal Services Corporation, 

3333 K Street NW, Washington, DC 

20007; (202) 295–1638 (phone), or 

johnsone@lsc.gov. 

SUPPLEMENTARY INFORMATION: 

I. Background 

On April 26, 1996, Congress passed 

the appropriations act for Fiscal Year 

1996. Public Law 104–134, 110 Stat. 

1321. Through this statute, Congress 

enacted a series of restrictions 

applicable to LSC grant recipients’ 

activities. One of the restrictions was 

section 504(a)(18), which states that 

grant recipients 

will not accept employment resulting from 

in-person unsolicited advice to a nonattorney 

that such nonattorney should obtain counsel 

or take legal action, and will not refer such 

nonattorney to another person or entity or an 

employee of the person or entity, that is 

receiving financial assistance provided by the 

Corporation[.] 

Public Law 104–134, 110 Stat. 1321, 

1321–56. 

On May 19, 1996, the Operations and 

Regulations Committee of the LSC 

Board requested LSC staff to prepare an 

interim rule to implement section 

504(a)(18), and in April 1997, LSC 

promulgated part 1638. Consistent with 

section 504(a)(18), LSC’s rule prohibited 

a grant recipient from representing an 

individual who had not sought legal 

advice from the grant recipient but was 

advised to seek legal representation or 

take legal action by the grant recipient. 

Part 1638 also prohibits grant recipients 

who have given in-person unsolicited 

advice to an individual from referring 

the individual receiving the advice to 


lotter on DSK11XQN23PROD with PROPOSALS1