87714 Federal Register / Vol. 88, No. 242 / Tuesday, December 19, 2023 / Rules and Regulations 

section. As part of this demonstration, 

for example, Q may be able to 

demonstrate that Q acted in a 

responsible manner under paragraph 

(d)(1) of this section by rectifying the 

failure (that is, the de minimis errors) 

within 30 days of discovery. 

* * * * * 

(m) Procedure for seeking a waiver. In 

seeking an administrative determination 

that the failure was due to reasonable 

cause and not willful neglect, the filer 

must submit a written statement to the 

address provided with the notice 

proposing penalty assessment (for 

example, Notice 972CG) or the notice of 

penalty assessment (for example, CP15 

or CP215), or as otherwise directed by 

the IRS in forms, instructions or 

publications. The statement must— 

(1) State the specific provision under 

which the waiver is being requested, 

that is, paragraph (b) or under 

paragraphs (c)(2) through (6) or 

paragraph (h) of this section; 

* * * * * 

(o) Applicability dates—(1) In general. 

Except as provided in paragraphs (o)(2) 

and (3) of this section, this section 

applies with respect to information 

returns required to be filed and payee 

statements required to be furnished on 

or after January 1, 2024. See 26 CFR 

301.6724–1, as revised April 1, 2023, for 

rules applicable prior to January 1, 

2024, except as provided in paragraphs 

(o)(2) and (3) of this section. 

(2) Paragraph (g). Paragraph (g) of this 

section applies with respect to 

information returns as defined in 

section 6724(d)(1) required to be filed, 

payee statements as defined in section 

6724(d)(2) required to be furnished, and 

specified information as described in 

section 6724(d)(3) required to be 

reported on or after January 1, 2024. See 

26 CFR 301.6724–1(g), as revised April 

1, 2023, for rules applicable prior to 

January 1, 2024. 

(3) Paragraph (h). Paragraph (h) of 

this section applies with respect to 

information returns required to be filed 

and payee statements required to be 

furnished after January 4, 2017. 

Douglas W. O’Donnell, 

Deputy Commissioner for Services and 

Enforcement. 

Approved: November 29, 2023. 

Lily L. Batchelder, 

Assistant Secretary of the Treasury (Tax 

Policy). 

[FR Doc. 2023–27283 Filed 12–18–23; 8:45 am] 

BILLING CODE 4830–01–P 

DEPARTMENT OF THE TREASURY 

Office of Foreign Assets Control 

31 CFR Part 525 

Publication of Burma Sanctions 

Regulations Web General Licenses 3 

and 4 

AGENCY: Office of Foreign Assets 

Control, Treasury. 

ACTION: Publication of web general 

licenses. 

SUMMARY: The Department of the 

Treasury’s Office of Foreign Assets 

Control (OFAC) is publishing two 

general licenses (GLs) issued pursuant 

to the Burma Sanctions Regulations: 

GLs 3 and 4, each of which was 

previously made available on OFAC’s 

website. 

DATES: GLs 3 and 4 were issued on 

March 25, 2021. See SUPPLEMENTARY

INFORMATION for additional relevant 

dates. 

FOR FURTHER INFORMATION CONTACT: 

OFAC: Assistant Director for Licensing, 

202–622–2480; Assistant Director for 

Regulatory Affairs, 202–622–4855; or 

Assistant Director for Compliance, 202– 

622–2490. 

SUPPLEMENTARY INFORMATION: 

Electronic Availability 

This document and additional 

information concerning OFAC are 

available on OFAC’s website: https://

ofac.treasury.gov. 

Background 

On March 25, 2021, OFAC issued GLs 

3 and 4 to authorize certain transactions 

otherwise prohibited by Executive 

Order (E.O.) 14014 of February 10, 2021, 

‘‘Blocking Property With Respect to the 

Situation in Burma’’ (86 FR 9429, 

February 12, 2021). On June 1, 2021, 

OFAC incorporated the prohibitions of 

E.O. 14014 into the Burma Sanction 

Regulations, 31 CFR part 525. Each GL 

was made available on OFAC’s website 

(https://ofac.treasury.gov) when it was 

issued. GL 4 is now expired. The text of 

these GLs is provided below. 

OFFICE OF FOREIGN ASSETS CONTROL 

Executive Order 14014 of February 10, 

2021—Blocking Property With Respect to the 

Situation in Burma 

GENERAL LICENSE NO. 3 

Certain Transactions in Support of 

Nongovernmental Organizations’ Activities 

(a) Except as provided in paragraph (c) of 

this general license, all transactions and 

activities prohibited by Executive Order 

(E.O.) 14014 that are ordinarily incident and 

necessary to the activities described in 

paragraph (b) by nongovernmental 

organizations are authorized, including the 

processing and transfer of funds; payment of 

taxes, fees, and import duties; and purchase 

or receipt of permits, licenses, or public 

utility services. 

(b) The activities referenced in paragraph 

(a) of this general license are as follows: 

(1) Activities to support humanitarian 

projects to meet basic human needs in 

Burma, including drought and flood relief; 

food, nutrition, and medicine distribution; 

the provision of health services; assistance 

for vulnerable or displaced populations, 

including individuals with disabilities and 

the elderly; and environmental programs; 

(2) Activities to support democracy 

building in Burma, including activities to 

support rule of law, citizen participation, 

government accountability and transparency, 

human rights and fundamental freedoms, 

access to information, and civil society 

development projects; 

(3) Activities to support education in 

Burma, including combating illiteracy, 

increasing access to education, international 

exchanges, and assisting education reform 

projects; 

(4) Activities to support non-commercial 

development projects directly benefiting the 

people of Burma, including preventing 

infectious disease and promoting maternal/ 

child health, sustainable agriculture, and 

clean water assistance; and 

(5) Activities to support environmental and 

natural resource protection in Burma, 

including the preservation and protection of 

threatened or endangered species, 

responsible and transparent management of 

natural resources, and the remediation of 

pollution or other environmental damage. 

(c) This general license does not authorize 

any transactions or activities otherwise 

prohibited by E.O. 14014, or prohibited by 

any part of 31 CFR chapter V, statute, or 

other Executive order. 

Bradley T. Smith, 

Acting Director, 

Office of Foreign Assets Control. 

Dated: March 25, 2021 

OFFICE OF FOREIGN ASSETS CONTROL 

Executive Order 14014 of February 10, 

2021—Blocking Property With Respect to the 

Situation in Burma 

GENERAL LICENSE NO. 4 

Authorizing the Wind Down of Transactions 

Involving Myanmar Economic Corporation 

Limited and Myanma Economic Holdings 

Public Company Limited 

(a) Except as provided in paragraph (b) of 

this general license, all transactions and 

activities prohibited by Executive Order 

(E.O.) 14014 that are ordinarily incident and 

necessary to the wind down of transactions 

involving Myanmar Economic Corporation 

Limited (MEC), Myanma Economic Holdings 

Public Company Limited (MEHL), or any 

entity in which MEC or MEHL owns, 

whether individually or in the aggregate, 

directly or indirectly, a 50 percent or greater 

interest are authorized through 12:01 a.m. 

eastern daylight time, June 22, 2021. 


lotter on DSK11XQN23PROD with RULES1
Federal Register / Vol. 88, No. 242 / Tuesday, December 19, 2023 / Rules and Regulations 87715 

(b) This general license does not authorize 

any transactions or activities otherwise 

prohibited by E.O. 14014, or prohibited by 

any part of 31 CFR chapter V, statute, or 

other Executive order, or involving any 

blocked persons other than the blocked 

persons identified in paragraph (a) of this 

general license. 

Bradley T. Smith, 

Acting Director, 

Office of Foreign Assets Control. 

Dated: March 25, 2021 

Bradley T. Smith, 

Director, Office of Foreign Assets Control. 

[FR Doc. 2023–27693 Filed 12–18–23; 8:45 am] 

BILLING CODE 4810–AL–P 

DEPARTMENT OF THE TREASURY 

Office of Foreign Assets Control 

31 CFR Part 569 

Publication of Syria-Related Sanctions 

Regulations Web General Licenses 1, 

2, and 3 

AGENCY: Office of Foreign Assets 

Control, Treasury. 

ACTION: Publication of Web General 

Licenses. 

SUMMARY: The Department of the 

Treasury’s Office of Foreign Assets 

Control (OFAC) is publishing three 

general licenses (GLs) issued pursuant 

to the Syria-Related Sanctions 

Regulations: GLs 1, 2, and 3, each of 

which were previously made available 

on OFAC’s website. 

DATES: GLs 1, 2, and 3 were issued on 

October 14, 2019. See SUPPLEMENTARY

INFORMATION for additional relevant 

dates. 

FOR FURTHER INFORMATION CONTACT: 

OFAC: Assistant Director for Licensing, 

202–622–2480; Assistant Director for 

Regulatory Affairs, 202–622–4855; or 

Assistant Director for Sanctions 

Compliance, 202–622–2490. 

SUPPLEMENTARY INFORMATION: 

Electronic Availability 

This document and additional 

information concerning OFAC are 

available on OFAC’s website: https://

ofac.treasury.gov. 

Background 

On October 14, 2019, OFAC issued 

GLs 1, 2, and 3 to authorize certain 

transactions otherwise prohibited by 

Executive Order (E.O.) 13894 of October 

14, 2019 ‘‘Blocking Property and 

Suspending Entry of Certain Persons 

Contributing to the Situation in Syria’’ 

(84 FR 55851, October 17, 2019). In 

2020, E.O. 13894 was incorporated into 

the Syria-Related Sanctions Regulations, 

31 CFR part 569 (‘‘Regulations’’). GLs 2 

and 3 were revoked on November 5, 

2019. Each GL was made available on 

OFAC’s website (https://

ofac.treasury.gov) when it was issued. 

In 2022, OFAC added GLs for the 

official business of the U.S. government 

and for official business of certain 

international organizations and entities 

at §§ 569.509 and 569 of the 

Regulations, respectively, which 

incorporate the authorizations 

previously in GLs 1 and 3. The text of 

these GLs is provided below. 

OFFICE OF FOREIGN ASSETS CONTROL 

Executive Order of October 14, 2019— 

Blocking Property and Suspending Entry of 

Certain Persons Contributing to the Situation 

in Syria 

GENERAL LICENSE 1 

Official Business of the United States 

Government 

(a) Except as provided in paragraph (b) of 

this general license, all transactions and 

activities prohibited pursuant to Sections 1, 

2, and 3 of Executive Order of October 14, 

2019 that are for the conduct of the official 

business of the United States Government by 

employees, grantees, or contractors thereof 

are authorized. 

(b) This general license does not authorize 

any transaction or activity that is prohibited 

by any other Executive Order or any part of 

31 CFR chapter V. 

Bradley T. Smith, 

Deputy Director, 

Office of Foreign Assets Control. 

Dated: October 14, 2019 

OFFICE OF FOREIGN ASSETS CONTROL 

Executive Order of October 14, 2019— 

Blocking Property and Suspending Entry of 

Certain Persons Contributing to the Situation 

in Syria 

GENERAL LICENSE 2 

Authorizing Certain Activities Necessary to 

the Wind Down of Operations or Existing 

Contracts Involving the Ministry of National 

Defence or the Ministry of Energy and 

Natural Resources of the Government of 

Turkey 

(a) Except as provided in paragraph (b) of 

this general license, all transactions and 

activities prohibited by Executive Order 

(E.O.) of October 14, 2019 that are ordinarily 

incident and necessary to the wind down of 

operations, contracts, or other agreements 

involving the Ministry of National Defence or 

the Ministry of Energy and Natural Resources 

of the Government of Turkey, or any entity 

in which one or more of such ministries own, 

directly or indirectly, a 50 percent or greater 

interest, that were in effect prior to 12:01 

eastern daylight time October 14, 2019, are 

authorized through 12:01 a.m. eastern 

standard time November 13, 2019. 

(b) This general license does not authorize: 

(1) Any debit to an account of a person 

blocked pursuant to E.O. of October 14, 2019 

on the books of a U.S. financial institution; 

or 

(2) Any transactions or activities otherwise 

prohibited by any other E.O or any part of 31 

CFR chapter V. 

Bradley T. Smith, 

Deputy Director, 

Office of Foreign Assets Control. 

Dated: October 14, 2019 

OFFICE OF FOREIGN ASSETS CONTROL 

Executive Order of October 14, 2019— 

Blocking Property and Suspending Entry of 

Certain Persons Contributing to the Situation 

in Syria 

GENERAL LICENSE 3 

Authorizing Official Activities of Certain 

International Organizations Involving the 

Ministry of National Defence or the Ministry 

of Energy and Natural Resources of the 

Government of Turkey 

(a) Except as provided in paragraph (b) of 

this general license, all transactions and 

activities prohibited pursuant to Sections 1, 

2, and 3 of Executive Order (E.O.) of October 

14, 2019 involving the Ministry of National 

Defence or the Ministry of Energy and 

Natural Resources of the Government of 

Turkey, or any entity in which one or more 

of such ministries own, directly or indirectly, 

a 50 percent or greater interest, that are for 

the official business of the United Nations, 

including its Programmes and Funds, and its 

Specialized Agencies and Related 

Organizations, including those entities listed 

below, are authorized: 

• World Bank 

• IMF (International Monetary Fund) 

• FAO (UN Food and Agriculture 

Organization) 

• OCHA (UN Office for the Coordination of 

Humanitarian Affairs) 

• OHCHR (UN Office of the United Nations 

High Commissioner for Human Rights) 

• UN Habitat 

• UNDP (UN Development Program) 

• UNFP A (UN Population Fund) 

• UNHCR (Office of the UN High 

Commissioner for Refugees) 

• UNICEF (UN Children’s Fund) 

• WFP (World Food Program) 

• The World Health Organization (WHO), 

including the Pan-American Health 

Organization (PAHO) 

Note to paragraph (a): For an 

organizational chart of the United Nations 

and its specialized agencies and related 

organizations, see the following page on the 

United Nations website: http://www.unsceb.

orn/directory. 

(b) This general license does not authorize: 

(1) The unblocking of any property blocked 

pursuant to E.O. of October 14, 2019 or any 

part of 31 CFR chapter V, except as 

authorized by paragraph (a); or 

(2) Any transaction or dealing otherwise 

prohibited by E.O. of October 14, 2019, any 

other E.O., or any part of 31 CFR chapter V. 

Bradley T. Smith, 

Deputy Director, 

Office of Foreign Assets Control. 


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