26746 Federal Register / Vol. 83, No. 111 / Friday, June 8, 2018 / Notices 

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, 

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 

Guidance regarding Charitable 

Remainder Trusts and Special Valuation 

Rules for Transfers of Interests and 

Trusts. 

DATES: Written comments should be 

received on or before August 7, 2018 to 

be assured of consideration. 

ADDRESSES: Direct all written comments 

to Roberto Mora-Figueroa, Internal 

Revenue Service, Room 6526, 1111 

Constitution Avenue NW, Washington, 

DC 20224. 

FOR FURTHER INFORMATION CONTACT: 

Requests for additional information or 

copies of this regulation should be 

directed to Sara Covington, Internal 

Revenue Service, Room 6526, 1111 

Constitution Avenue NW, Washington, 

DC 20224, or at (202)317–6038 or 

through the internet at 

Sara.L.Covington@irs.gov. 

SUPPLEMENTARY INFORMATION: 

Title: Guidance Regarding Charitable 

Remainder Trusts and Special Valuation 

Rules for Transfers of Interests and 

Trusts. 

OMB Number: 1545–1536. 

Regulation Project Number: TD 8791. 

Abstract: This regulation provides 

guidance relating to charitable 

remainder trusts and to special 

valuation rules for transfers of interests 

in trusts. Section 1.664–1(a)(7) of the 

regulation provides that either an 

independent trustee or qualified 

appraiser using a qualified appraisal 

must value a charitable remainder 

trust’s assets that do not have an 

objective, ascertainable value. 

Current Actions: There is no change to 

this existing regulation. 

Type of Review: Extension of a 

currently approved collection. 

Affected Public: Businesses or other 

for-profit organizations. 

Estimated Number of Respondents: 

150. 

Estimated Time per Respondent: 30 

minutes. 

Estimated Total Annual Burden 

Hours: 75. 

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: June 4, 2018. 

Laurie Brimmer, 

Senior Tax Analyst. 

[FR Doc. 2018–12406 Filed 6–7–18; 8:45 am] 

BILLING CODE 4830–01–P 

DEPARTMENT OF THE TREASURY 

Internal Revenue Service 

Proposed Collection; Comment 

Request for Form 1127 

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 

Application for Extension of Time for 

Payment of Tax Due to Undue Hardship. 

DATES: Written comments should be 

received on or before August 7, 2018 to 

be assured of consideration. 

ADDRESSES: Direct all written comments 

to Laurie Brimmer, Internal Revenue 

Service, Room 6526, 1111 Constitution 

Avenue NW, Washington, DC 20224. 

FOR FURTHER INFORMATION CONTACT: 

Requests for additional information or 

copies of the form and instructions 

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: Application for Extension of 

Time for Payment of Tax Due to Undue 

Hardship. 

OMB Number: 1545–2131. 

Form Number: 1127. 

Abstract: Under IRC 6161, individual 

taxpayers and business taxpayers are 

allowed to request an extension of time 

for payment of tax shown or required to 

be shown on a return or for a tax due 

on a notice of deficiency. In order to be 

granted this extension, they must file 

Form 1127, providing evidence of 

undue hardship, inability to borrow, 

and collateral to ensure payment of the 

tax. 

Current Actions: There are no changes 

being made to Form 1127 at this time. 

Type of Review: Extension of a 

currently approved collection. 

Affected Public: Individuals and 

Households, Businesses and other forprofit organizations. 

Estimated Number of Responses: 

1,000. 

Estimated Time per Response: 7 

hours, 29 minutes. 

Estimated Total Annual Burden 

Hours: 7,470. 

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 


amozie on DSK3GDR082PROD with NOTICES1
Federal Register / Vol. 83, No. 111 / Friday, June 8, 2018 / Notices 26747 

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: June 4, 2018. 

Laurie Brimmer, 

Senior Tax Analyst. 

[FR Doc. 2018–12405 Filed 6–7–18; 8:45 am] 

BILLING CODE 4830–01–P 

DEPARTMENT OF VETERANS 

AFFAIRS 

[OMB Control No. 2900–0321] 

Agency Information Collection 

Activity: Appointment of Veterans 

Service Organization as Claimant’s 

Representative and Appointment of 

Individual as Claimant’s 

Representative 

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 

extension 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 August 7, 2018. 

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. 2900–0321’’ in any 

correspondence. During the comment 

period, comments may be viewed online 

through FDMS. 

FOR FURTHER INFORMATION CONTACT: 

Cynthia Harvey-Pryor at (202) 461– 

5870. 

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: Public Law 104–13; 44 

U.S.C. 3501–3521. 

Title: Appointment of Veterans 

Service Organization as Claimant’s 

Representative (VA Form 21–22) and 

Appointment of Individual as 

Claimant’s Representative (VA Form 

21–22a) 

OMB Control Number: 2900–0321. 

Type of Review: Extension of a 

currently approved collection. 

Abstract: VA Forms 21–22 and 21– 

22a are used to collect the information 

needed to determine whom claimants 

have appointed to represent them in the 

preparation, presentation, and 

prosecution of claims for VA benefits. 

The information is also used to 

determine the extent of representatives’ 

access to claimants’ records. 

Affected Public: Individuals and 

households. 

Estimated Annual Burden: 26,583 

hours. 

Estimated Average Burden Per 

Respondent: 5 minutes. 

Frequency of Response: Once. 

Estimated Number of Respondents: 

319,005. 

By direction of the Secretary. 

Cynthia D. Harvey-Pryor, 

Department Clearance Officer, Office of 

Quality, Privacy and Risk, Department of 

Veterans Affairs. 

[FR Doc. 2018–12331 Filed 6–7–18; 8:45 am] 

BILLING CODE 8320–01–P 

DEPARTMENT OF VETERANS 

AFFAIRS 

[OMB Control No. 2900–0098] 

Agency Information Collection Activity 

Under OMB Review: Dependents’ 

Application for VA Education Benefits 

AGENCY: Veterans Benefits 

Administration, Department of Veterans 

Affairs. 

ACTION: Notice. 

SUMMARY: In compliance with the 

Paperwork Reduction Act (PRA) of 

1995, this notice announces that the 

Veterans Benefits Administration 

(VBA), Department of Veterans Affairs, 

will submit the collection of 

information abstracted below to the 

Office of Management and Budget 

(OMB) for review and comment. The 

PRA submission describes the nature of 

the information collection and its 

expected cost and burden; it includes 

the actual data collection instrument. 

DATES: Comments must be submitted on 

or before July 9, 2018. 

ADDRESSES: Submit written comments 

on the collection of information through 

www.Regulations.gov, or to Office of 

Information and Regulatory Affairs, 

Office of Management and Budget, Attn: 

VA Desk Officer; 725 17th St. NW, 

Washington, DC 20503 or sent through 

electronic mail to oiralsubmission@

omb.eop.gov. Please refer to ‘‘OMB 

Control No. 2900–0098’’ in any 

correspondence. 

FOR FURTHER INFORMATION CONTACT: 

Cynthia Harvey-Pryor, Office of Quality, 

Privacy and Risk (OQPR), Department of 

Veterans Affairs, 810 Vermont Avenue 

NW, Washington, DC 20420, (202) 461– 

5870 or email Cynthia.Harvey-Pryor@

va.gov. Please refer to ‘‘OMB Control 

No. 2900–0098’’ in any correspondence. 

SUPPLEMENTARY INFORMATION: 

Authority: 38 U.S.C. 3311 (as 

amended by P.L. 113–146, section 701, 

effective August 7, 2014), 3513, 3697A, 

5113, 5101, 5102, and 5103, 38 CFR 

21.3030 and 21.9510. 

Title: Dependents’ Application for VA 

Education Benefits. 

OMB Control Number: 2900–0098. 

Type of Review: Extension of a 

currently approved collection. 

Abstract: VA claims examiners use 

the information from this collection to 


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