Federal Register / Vol. 88, No. 227 / Tuesday, November 28, 2023 / Notices 83205 

DATES: Written comments should be 

received on or before January 29, 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. 1545–2111 in 

the subject line of the message. 

FOR FURTHER INFORMATION CONTACT: 

Requests for additional information or 

copies of this collection should be 

directed to Ryan Mitchell (904) 661– 

3080, at Internal Revenue Service, Room 

6526, 1111 Constitution Avenue NW, 

Washington, DC 20224, or through 

email at ryan.l.mitchell@irs.gov. 

SUPPLEMENTARY INFORMATION: The IRS is 

currently seeking comments concerning 

the following information collection 

tools, reporting, and record-keeping 

requirements: 

Title: Annual Certification for 

Multiemployer Defined Benefit Plans. 

OMB Number: 1545–2111. 

Form Number: 15315. 

Abstract: Internal Revenue Code 

section 432(b)(3) requires an actuarial 

certification of whether a multiemployer 

plan is in endangered status, and 

whether a multiemployer plan is or will 

be in critical status, for each plan year. 

This certification must be completed by 

the 90th day of the plan year and must 

be provided to the Secretary of the 

Treasury and to the plan sponsor. If the 

certification is with respect to a plan 

year that is within the plan’s funding 

improvement period or rehabilitation 

period arising from a prior certification 

of endangered or critical status, the 

actuary must also certify whether the 

plan is making scheduled progress in 

meeting the requirements of its funding 

improvement or rehabilitation plan. 

Actuaries submit Form 15315 to 

report the actuarial certification of a 

multiemployer plan’s status. 

Current Actions: There is no change to 

the existing collection. 

Type of Review: Extension of a 

currently approved collection. 

Affected Public: Business or other forprofit organizations, Not-for-profit 

institutions. 

Estimated Number of Responses: 

1,200. 

Estimated Time per Respondent: 45 

minutes. 

Estimated Total Annual Burden 

Hours: 900. 

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: November 21, 2023. 

Jon R. Callahan, 

Senior Tax Analyst. 

[FR Doc. 2023–26102 Filed 11–27–23; 8:45 am] 

BILLING CODE 4830–01–P 

DEPARTMENT OF THE TREASURY 

Agency Information Collection 

Activities; Submission for OMB 

Review; Comment Request; Multiple 

Internal Revenue Service (IRS) 

Information Collection Requests 

AGENCY: Departmental Offices, U.S. 

Department of the Treasury. 

ACTION: Notice. 

SUMMARY: The Department of the 

Treasury will submit the following 

information collection requests to the 

Office of Management and Budget 

(OMB) for review and clearance in 

accordance with the Paperwork 

Reduction Act of 1995, on or after the 

date of publication of this notice. The 

public is invited to submit comments on 

these requests. 

DATES: Comments should be received on 

or before December 28, 2023 to be 

assured of consideration. 

ADDRESSES: Written comments and 

recommendations for the proposed 

information collection should be sent 

within 30 days of publication of this 

notice to www.reginfo.gov/public/do/ 

PRAMain. Find this particular 

information collection by selecting 

‘‘Currently under 30-day Review—Open 

for Public Comments’’ or by using the 

search function. 

FOR FURTHER INFORMATION CONTACT: 

Copies of the submissions may be 

obtained from Melody Braswell by 

emailing PRA@treasury.gov, calling 

(202) 622–1035, or viewing the entire 

information collection request at 

www.reginfo.gov. 

SUPPLEMENTARY INFORMATION: 

Internal Revenue Service (IRS) 

1. Title: Withholding of Tax and 

Information Reporting With Respect to 

Interests in Partnerships Engaged in a 

U.S. Trade or Business. 

OMB Control Number: 1545–2292. 

Form Number: TD 9926. 

Abstract: These final regulations 

under section 1446(f) provide guidance 

related to the withholding of tax and 

information reporting with respect to 

certain dispositions of interests in 

partnerships engaged in a trade or 

business within the United States. The 

final regulations affect certain foreign 

persons that recognize gain or loss from 

the sale or exchange of an interest in a 

partnership that is engaged in a trade or 

business within the United States, and 

persons that acquire those interests. The 

final regulations also affect partnerships 

that, directly or indirectly, have foreign 

persons as partners. 

Current Actions: There is no change to 

existing regulation. 

Type of Review: Extension without 

change of a currently approved 

collection. 

Affected Public: Business or other forprofit organizations and individuals. 

Estimated Number of Respondents: 

76,000. 

Estimated Time per Respondent: 40 

minutes. 

Estimated Total Annual Burden 

Hours: 50,920. 

2. Title: Tax Return Preparer 

Complaint and Tax Return Preparer 

Fraud or Misconduct Affidavit. 

OMB Number: 1545–2168. 

Form Numbers: 14157 and 14157–A. 

Abstract: These forms will be used by 

taxpayers to report allegations of 

misconduct by tax return preparers. The 

forms are created specifically for tax 

return preparer complaints and include 

items necessary for the IRS to effectively 

evaluate the complaint and route to the 

appropriate function. 

Current Actions: There are no changes 

to the forms previously approved by 

OMB. 


lotter on DSK11XQN23PROD with NOTICES1
83206 Federal Register / Vol. 88, No. 227 / Tuesday, November 28, 2023 / Notices 

Type of Review: Extension of a 

currently approved collection. 

Affected Public: Individuals or 

households, businesses, and other forprofits. 

Estimated Number of Respondents: 

7,500. 

Estimated Time per Respondent: 12 

mins. 

Estimated Total Annual Burden 

Hours: 1,593. 

3. Title: Like-Kind Exchanges. 

OMB Number: 1545–1190. 

Form Number: Form 8824. 

Abstract: Section 1031 of the Internal 

Revenue Code allows for the nonrecognition of gain or loss on the 

exchange of business or investment 

property. Section 1043 allows for the 

non-recognition of gain from 

dispositions made by certain members 

of the executive branch of the Federal 

government because of a conflict of 

interest. Form 8824 provides taxpayers 

with an easy method of determining 

whether a transaction qualifies for likekind exchange treatment, the gain or 

loss, if any recognized because of the 

exchange, and the basis in the new 

property received in the exchange. 

Current Actions: Substantial changes 

are being made to the form and 

instructions, based on Regulations 

sections 1.1031(a)–1(a)(3) and 

1.1031(a)–3 (and IRC 1031 as updated 

by Pub. L. 115–97 (TCJA), section 

13303). These rules limit the property 

eligible for like-kind exchanges. Under 

these rules, only property meeting the 

definition of real property in IRC 1031 

is like-kind property for purposes of 

like-kind exchanges. 

Type of Review: Revision of a 

currently approved collection. 

Affected Public: Individuals or 

households, business or other for-profit 

organization, and not-for-profit 

institution. 

Estimated Number of Respondents: 

137,547. 

Estimated Time per Respondent: 17 

hrs., 11 min. 

Estimated Total Annual Burden 

Hours: 2,364,433. 

Authority: 44 U.S.C. 3501 et seq. 

Melody Braswell, 

Treasury PRA Clearance Officer. 

[FR Doc. 2023–26169 Filed 11–27–23; 8:45 am] 

BILLING CODE 4830–01–P 

DEPARTMENT OF VETERANS 

AFFAIRS 

Allowance for Private Purchase of an 

Outer Burial Receptacle in Lieu of a 

Government-Furnished Graveliner for 

a Grave in a Department of Veterans 

Affairs National Cemetery 

AGENCY: Department of Veterans Affairs. 

ACTION: Notice. 

SUMMARY: The Department of Veterans 

Affairs (VA) is updating the monetary 

allowance payable for privately 

purchased outer burial receptacles for 

qualifying interments in a VA national 

cemetery that occur during calendar 

year (CY) 2024. The allowance is equal 

to the average cost of Governmentfurnished graveliners less any 

administrative costs associated with 

processing and paying the allowance. 

The purpose of this notice is to notify 

interested parties of the average cost of 

Government-furnished graveliners, 

associated administrative costs and the 

allowance amount payable for 

qualifying interments that occur in CY 

2024. 

DATES: This allowance amount is 

effective on January 1, 2024. 

FOR FURTHER INFORMATION CONTACT: 

William Carter, Chief of Budget 

Execution Division, National Cemetery 

Administration, Department of Veterans 

Affairs, 810 Vermont Avenue NW, 

Washington, DC 20420, telephone: 202– 

461–9764 (this is not a toll-free 

number). 

SUPPLEMENTARY INFORMATION: Title 38 

U.S.C. 2306(e)(3), (4) authorizes VA to 

provide a monetary allowance for the 

private purchase of an outer burial 

receptacle for casketed burials in a VA 

national cemetery. VA administers the 

outer burial receptacle allowance in 

accordance with 38 CFR 38.629, which 

specifies how the allowance amount is 

determined each year and requires VA 

to post the amount of the allowance in 

the Notices section of the Federal 

Register. 

The allowance for qualified 

interments that occur during CY 2024 is 

equal to the average cost of Governmentfurnished graveliners in fiscal year (FY) 

2023, less the administrative cost 

incurred by VA in processing and 

paying the allowance in lieu of the 

Government-furnished graveliner. 

The average cost of Governmentfurnished graveliners is determined by 

taking VA’s total cost during a fiscal 

year for single-depth graveliners that 

were procured for placement at the time 

of interment and dividing it by the total 

number of such graveliners procured by 

VA during that fiscal year. The 

calculation excludes both graveliners 

pre-placed in gravesites as part of 

cemetery gravesite development projects 

and all double-depth graveliners. Using 

this method of computation, the average 

cost was determined to be $420.00 for 

FY 2023. 

The administrative cost is based on 

the costs incurred by VA during CY 

2023 that relate to processing and 

paying an allowance in lieu of the 

Government-furnished graveliner. This 

cost has been determined to be $9.00. 

The allowance payable for qualifying 

interments occurring during CY 2024, 

therefore, is $411.00. 

Signing Authority 

Denis McDonough, Secretary of 

Veterans Affairs, approved and signed 

this document on November 21, 2023, 

and authorized the undersigned to sign 

and submit the document to the Office 

of the Federal Register for publication 

electronically as an official document of 

the Department of Veterans Affairs. 

Luvenia Potts, 

Regulation Development Coordinator, Office 

of Regulation Policy & Management, Office 

of General Counsel, Department of Veterans 

Affairs. 

[FR Doc. 2023–26140 Filed 11–27–23; 8:45 am] 

BILLING CODE 8320–01–P 

DEPARTMENT OF VETERANS 

AFFAIRS 

[OMB Control No. 2900–0786] 

Agency Information Collection 

Activity: Department of Veterans 

Affairs (VA) Vocational Rehabilitation 

and Employment (VR&E) Longitudinal 

Study Survey Questionnaire 

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 January 29, 2024. 


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