75376 Federal Register / Vol. 88, No. 211 / Thursday, November 2, 2023 / Notices 

Washington, DC 20224, or through the 

internet at jon.r.callahan@irs.gov. 

SUPPLEMENTARY INFORMATION: The IRS is 

currently seeking comments concerning 

the following information collection 

tools, reporting, and record-keeping 

requirements: 

Title: Requirements for a Qualified 

Domestic Trust. 

OMB Number: 1545–1443. 

Regulation Project Number: TD 8686. 

Abstract: This document contains 

final regulations that provide guidance 

relating to the additional requirements 

necessary to ensure the collection of the 

estate tax imposed under IRC section 

2056A(b) with respect to taxable events 

involving qualified domestic trusts 

(QDOTs) described in IRC section 

2056A(a). To ensure collection of the 

tax, the regulation provides various 

security options that may be selected by 

the trust and the requirements 

associated with each option. Under 

certain circumstances, the trust is 

required to file an annual statement 

with the IRS disclosing the assets held 

by the trust. 

Current Actions: There is no change to 

the existing collection. 

Type of Review: Extension of a 

currently approved collection. 

Affected Public: Individuals and 

households. 

Estimated Number of Responses: 

4,390. 

Estimated Time per Respondent: 1 

hour, 23 minutes. 

Estimated Total Annual Burden 

Hours: 6,070. 

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. 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 27, 2023. 

Jon R. Callahan, 

Senior Tax Analyst. 

[FR Doc. 2023–24157 Filed 11–1–23; 8:45 am] 

BILLING CODE 4830–01–P 

DEPARTMENT OF THE TREASURY 

Internal Revenue Service 

Proposed Collection; Requesting 

Comments on Form 4952 

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 proposed and/or 

continuing information collections, as 

required by the Paperwork Reduction 

Act of 1995. The IRS is soliciting 

comments concerning Form 4952, 

Investment Interest Expense Deduction. 

DATES: Written comments should be 

received on or before January 2, 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 Control No. 1545–0191 in 

the subject line of the message. 

FOR FURTHER INFORMATION CONTACT: 

Requests for additional information or 

copies of this collection should be 

directed to Jon Callahan, (737) 800– 

7639, at Internal Revenue Service, Room 

6526, 1111 Constitution Avenue NW, 

Washington, DC 20224, or through the 

internet at jon.r.callahan@irs.gov. 

SUPPLEMENTARY INFORMATION: The IRS is 

currently seeking comments concerning 

the following information collection 

tools, reporting, and record-keeping 

requirements: 

Title: Investment Interest Expense 

Deduction. 

OMB Number: 1545–0191. 

Form Number: Form 4952. 

Abstract: Interest expense paid by an 

individual, estate, or trust on a loan 

allocable to property held for 

investment may not be fully deductible 

in the current year. Form 4952 is used 

to compute the amount of investment 

interest expense deductible for the 

current year and the amount, if any, to 

carry forward to future years. 

Current Actions: There is no change to 

the existing collection. However, the 

estimated number of responses was 

updated to eliminate duplication of the 

burden associated with individual 

respondents captured under OMB 

control numbers 1545–0074. 

Type of Review: Extension of a 

currently approved collection. 

Affected Public: Business or other forprofit organizations. 

Estimated Number of Responses: 

128,500. 

Estimated Time per Respondent: 1 

hour, 30 minutes. 

Estimated Total Annual Burden 

Hours: 192,750. 

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. 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. 


khammond on DSKJM1Z7X2PROD with NOTICES
Federal Register / Vol. 88, No. 211 / Thursday, November 2, 2023 / Notices 75377 

Approved: October 27, 2023. 

Jon R. Callahan, 

Senior Tax Analyst. 

[FR Doc. 2023–24159 Filed 11–1–23; 8:45 am] 

BILLING CODE 4830–01–P 

DEPARTMENT OF THE TREASURY 

Privacy Act of 1974; System of 

Records 

AGENCY: Department of the Treasury. 

ACTION: Notice of a modified system of 

records. 

SUMMARY: In accordance with the 

Privacy Act of 1974, the Department of 

the Treasury (‘‘Treasury’’ or the 

‘‘Department’’), proposes to modify a 

current Treasury system of records 

titled, ‘‘Department of the Treasury, 

.017—Correspondence, Contact 

Information, and Meeting Records— 

Treasury’’, by expanding the title, 

purpose, and categories of records in 

this system of records, along with new 

routine uses. 

DATES: Submit comments on or before 

December 4, 2023. The new and/or 

significantly modified routine uses will 

be applicable on December 4, 2023. The 

new routine uses will not be applicable 

should Treasury receive comments and 

determines that changes to the system of 

records notice are necessary. 

ADDRESSES: Comments may be 

submitted to the Federal eRulemaking 

Portal electronically at http://

www.regulations.gov. Comments can 

also be sent to the Deputy Assistant 

Secretary for Privacy, Transparency, and 

Records, Department of the Treasury, 

1500 Pennsylvania Avenue NW, 

Washington, DC 20220, Attention: 

Revisions to Privacy Act Systems of 

Records. All comments received, 

including attachments and other 

supporting documents, are part of the 

public record and subject to public 

disclosure. All comments received will 

be posted without change to 

www.regulations.gov, including any 

personal information provided. You 

should submit only information that 

you wish to make publicly available. 

FOR FURTHER INFORMATION CONTACT: For 

general questions and questions 

regarding privacy issues, please contact: 

Ryan Law, Deputy Assistant Secretary 

for Privacy, Transparency, and Records 

(202–622–5710), Department of the 

Treasury, 1500 Pennsylvania Avenue 

NW, Washington, DC 20220. 

SUPPLEMENTARY INFORMATION: In 

accordance with the Privacy Act of 

1974, 5 U.S.C. 552a, the Department of 

the Treasury proposes to modify a 

current Treasury system of records 

titled, ‘‘Department of the Treasury, 

.017—Correspondence, Contact 

Information, and Meeting Records— 

Treasury.’’ 

The systems are maintained for the 

purpose of mailing informational 

literature or responses to those who 

request it; maintaining lists of 

individuals who attend Treasury 

sponsored events, conferences, work 

activities, or events in which Treasury 

or one of its bureaus or offices 

participated, including meetings or 

conferences; and for other purposes for 

which mailing or contact lists may be 

created. 

This notice modification is an 

expansion of the title and purpose of 

this system of records. As identified in 

sections below, the categories of records 

in the system have been updated to 

include records related to meetings, 

consolidation of record types, and new 

routine uses related to breaches of this 

system of records. 

Treasury has provided a report of this 

system of records to the Committee on 

Oversight and Government Reform of 

the House of Representatives, the 

Committee on Homeland Security and 

Governmental Affairs of the Senate, and 

the Office of Management and Budget 

(OMB), pursuant to 5 U.S.C. 552a(r) and 

OMB Circular A–108, ‘‘Federal Agency 

Responsibilities for Review, Reporting, 

and Publication under the Privacy Act,’’ 

dated December 23, 2016. 

Ryan Law, 

Deputy Assistant Secretary for Privacy, 

Transparency, and Records. 

SYSTEM NAME AND NUMBER: 

Department of the Treasury, .017— 

Correspondence, Contact Information, 

and Meeting Records—Treasury 

SECURITY CLASSIFICATION: 

Unclassified. 

SYSTEM LOCATION: 

The records are located in Treasury 

bureaus and offices, both in 

Washington, DC and at field locations as 

follows: 

(1) Departmental Offices: 1500 

Pennsylvania Ave. NW, Washington, DC 

20220; 

(2) Alcohol and Tobacco Tax and 

Trade Bureau: 1310 G St. NW, 

Washington, DC 20220. 

(3) Office of the Comptroller of the 

Currency: Constitution Center, 400 

Seventh St. SW, Washington, DC 20024; 

(4) Fiscal Service: Liberty Center 

Building, 401 14th St. SW, Washington, 

DC 20227; 

(5) Internal Revenue Service: 1111 

Constitution Ave. NW, Washington, DC 

20224; 

(6) United States Mint: 801 Ninth St. 

NW, Washington, DC 20220; 

(7) Bureau of Engraving and Printing: 

Eastern Currency Facility, 14th and C 

Streets SW, Washington, DC 20228 and 

Western Currency Facility, 9000 Blue 

Mound Rd., Fort Worth, TX 76131; 

(8) Financial Crimes Enforcement 

Network: Vienna, VA 22183; 

(9) Special Inspector General for the 

Troubled Asset Relief Program 

(SIGTARP): 1801 L St. NW, Washington, 

DC 20220; 

(10) Office of Inspector General: 740 

15th St. NW, Washington, DC 20220; 

(11) Office of the Treasury Inspector 

General for Tax Administration: 1125 

15th St. NW, Suite 700A, Washington, 

DC 20005; and 

(12) Financial Stability Oversight 

Council (FSOC): 1500 Pennsylvania 

Ave. NW, Washington, DC 20220. 

SYSTEM MANAGER(S): 

Deputy Assistant Secretary, Office of 

Privacy, Transparency, and Records, 

1500 Pennsylvania Avenue NW, 

Washington, DC 20220. 

AUTHORITY FOR MAINTENANCE OF THE SYSTEM: 

5 U.S.C. 301. 

PURPOSE(S) OF THE SYSTEM: 

The systems are maintained to mail 

informational literature or responses to 

those who request it; maintain lists and 

other information about individuals 

who attend or present at Treasury 

sponsored events, conferences, work 

meetings and other activities, or events 

in which Treasury participates; 

maintain lists and credentials of 

individuals who Treasury may consult 

professionally in furtherance of its 

mission; maintain records related to 

meetings, including video/audio 

recordings, transcripts, and for other 

purposes for which mailing, 

correspondence, contact lists, or 

meeting records may be created. 

CATEGORIES OF INDIVIDUALS COVERED BY THE

SYSTEM: 

• Individuals who serve on Treasury 

boards and committees; 

• Third parties who identify potential 

contacts or who provide information 

Treasury uses to determine an 

individual’s inclusion on a mailing or 

contact list; 

• Individuals who provide contact 

information, or otherwise consent to 

having their contact information used, 

for facilitating communication with 

Treasury, including but not limited to, 

members of the public, government 

officials, representatives of industry, 


khammond on DSKJM1Z7X2PROD with NOTICES