Federal Register / Vol. 88, No. 204 / Tuesday, October 24, 2023 / Notices 73083 

Dated: October 18, 2023. 

Bradley T. Smith, 

Director, Office of Foreign Assets Control, 

U.S. Department of the Treasury. 

[FR Doc. 2023–23403 Filed 10–23–23; 8:45 am] 

BILLING CODE 4810–AL–C 

DEPARTMENT OF THE TREASURY 

Internal Revenue Service 

Proposed Collection; Comment 

Request for Regulation Project 

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 

Income, Gift and Estate Tax. 

DATES: Written comments should be 

received on or before January 22, 2024 

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 1545–1360- 

Income, Gift and Estate Tax’’ 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: Income, Gift and Estate Tax. 

OMB Number: 1545–1360. 

Regulation Project Number: TD 8612. 

Abstract: This regulation concerns the 

availability of the gift and estate tax 

marital deduction when the donee 

spouse or the surviving spouse is not a 

United States citizen. The regulation 

provides guidance to individuals or 

fiduciaries: (1) For making a qualified 

domestic trust election on the estate tax 

return of a decedent whose surviving 

spouse is not a United States citizen in 

order that the estate may obtain the 

marital deduction, and (2) for filing the 

annual returns that such an election 

may require. 

Current Actions: There are no changes 

being made to this regulation. 

Type of Review: Extension of a 

currently approved collection. 

Affected Public: Individuals or 

households. 

Estimated Number of Respondents: 

2,300. 

Estimated Time per Respondent: 2 

hours, 40 minutes. 

Estimated Total Annual Burden 

Hours: 6,150. 

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: October 16, 2023. 

Martha R. Brinson, 

Tax Analyst. 

[FR Doc. 2023–23447 Filed 10–23–23; 8:45 am] 

BILLING CODE 4830–01–P 

DEPARTMENT OF THE TREASURY 

Internal Revenue Service 

Proposed Collection; Comment 

Request for Form 15597 

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 

Foreclosure Sale Purchaser Contact 

Information Request. 

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 Number 1545–2199— 

Foreclosure Sale Purchaser Contact 

Information Request’’ 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: Foreclosure Sale Purchaser 

Contact Information Request. 

OMB Number: 1545–2199. 

Form Number: 15597. 

Abstract: Form 15597, Foreclosure 

Sale Purchaser Contact Information 

Request, is information requested of 

individuals or businesses that have 

purchased real property at a third-party 

foreclosure sale. If the IRS has filed a 

‘‘Notice of Federal Tax Lien’’ publically 

notifying a taxpayer’s creditors that the 

taxpayer owes the IRS a tax debt, AND 

a creditor senior to the IRS position later 

forecloses on their creditor note (such as 

the mortgage holder of a taxpayers 

primary residence) THEN the IRS tax 

claim is discharged or removed from the 

property (if the appropriate foreclosure 

rules are followed) and the foreclosure 

sale purchaser buys the property free 

and clear of the IRS claim EXCEPT that 

the IRS retains the right to ‘‘redeem’’ or 

buy back the property from the 

foreclosure sale purchaser w/in 120 

days after the foreclosure sale. 

Collection of this information is 

authorized by 28 U.S.C. 2410 and IRC 

7425. 

Current Actions: There are no changes 

to the burden previously approved by 

OMB. 

Type of Review: Extension of a 

previously approved collection. 

Affected Public: Individuals or 

households, Business or other for-profit 

groups, Not-for-profit institutions, 


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