73640 Federal Register / Vol. 88, No. 206 / Thursday, October 26, 2023 / Notices 

information collection, including (a) 

whether the proposed collection of 

information is necessary for the proper 

performance of the functions of the 

Department, including whether the 

information will have practical utility; 

(b) the accuracy of the Department’s 

estimate of the burden of the proposed 

information collection; (c) ways to 

enhance the quality, utility and clarity 

of the information to be collected; and 

(d) ways to minimize the burden of the 

collection of information on 

respondents, including the use of 

automated collection techniques or 

other forms of information technology. 

Authority: The Paperwork Reduction 

Act of 1995; 44 U.S.C. chapter 35, as 

amended; 49 CFR 1.49; and DOT Order 

1351.29. 

Cem Hatipoglu, 

Acting Associate Administrator for 

Enforcement. 

[FR Doc. 2023–23639 Filed 10–25–23; 8:45 am] 

BILLING CODE 4910–59–P 

DEPARTMENT OF THE TREASURY 

Internal Revenue Service 

Proposed Collection; Comment 

Request Relating to Late Filing of 

Certification or Notices 

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 late filing of certification or 

notices. 

DATES: Written comments should be 

received on or before December 26, 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 control number 1545– 

2098 or Late Filing of Certification or 

Notices. 

FOR FURTHER INFORMATION CONTACT: 

Requests for additional information or 

copies of the revenue procedure should 

be directed to Kerry Dennis at (202) 

317–5751, or at Internal Revenue 

Service, Room 6526, 1111 Constitution 

Avenue NW, Washington, DC 20224, or 

through the internet, at Kerry.L.Dennis@

irs.gov. 

SUPPLEMENTARY INFORMATION: 

Title: Late Filing of Certification or 

Notices. 

OMB Number: 1545–2098. 

Regulation Project Number: Rev. Proc. 

2008–27. 

Abstract: The IRS needs certain 

information to determine whether a 

taxpayer should be granted permission 

to make late filings of certain statements 

or notices under sections 897 and 1445. 

The information submitted will include 

a statement by the taxpayer 

demonstrating reasonable cause for the 

failure to timely make relevant filings 

under sections 897 and 1445. This 

revenue procedure provides a simplified 

method for taxpayers to request relief 

for late filings under sections 1.897– 

2(g)(1)(ii)(A), 1.897–2(h)(2), 1.1445– 

2(d)(2), 1.1445–5(b)(2), and 1.1445– 

5(b)(4) of the Income Tax Regulations. 

Current Actions: There are no changes 

to the regulation or burden. 

Type of Review: Extension of a 

currently approved collection. 

Affected Public: Businesses and other 

for-profit organizations, Farms. 

Estimated Number of Respondents: 

250. 

Estimated Time per Response: 4 

hours. 

Estimated Total Annual Burden 

Hours: 1,000 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 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. 

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: October 20, 2023. 

Kerry L. Dennis, 

Tax Analyst. 

[FR Doc. 2023–23674 Filed 10–25–23; 8:45 am] 

BILLING CODE 4830–01–P 

DEPARTMENT OF THE TREASURY 

Internal Revenue Service 

Proposed Collection; Comment 

Request Relating to Production Tax 

Credit for Refined Coal 

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 production tax credit for 

refined coal. 

DATES: Written comments should be 

received on or before December 26, 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 control number 1545– 

2158 or Production Tax Credit for 

Refined Coal. 

FOR FURTHER INFORMATION CONTACT: 

Requests for additional information or 

copies of the notice should be directed 

to Kerry Dennis at (202) 317–5751, or at 

Internal Revenue Service, Room 6526, 

1111 Constitution Avenue NW, 

Washington, DC 20224, or through the 

internet, at Kerry.L.Dennis@irs.gov. 

SUPPLEMENTARY INFORMATION: 

Title: Production Tax Credit for 

Refined Coal. 

OMB Number: 1545–2158. 

Notice Number: Notice 2010–54. 

Abstract: This notice sets forth 

interim guidance pending the issuance 

of regulations relating to the tax credit 

under § 45 of the Internal Revenue Code 

(Code) for refined coal. Taxpayers must 


ddrumheller on DSK120RN23PROD with NOTICES1