8276 Federal Register / Vol. 89, No. 25 / Tuesday, February 6, 2024 / Notices 

Dated: January 31, 2024. 

Bradley T. Smith, 

Director, Office of Foreign Assets Control, 

U.S. Department of the Treasury. 

[FR Doc. 2024–02274 Filed 2–5–24; 8:45 am] 

BILLING CODE 4810–AL–P 

DEPARTMENT OF THE TREASURY 

Internal Revenue Service 

Proposed Extension of Information 

Collection Request Submitted for 

Public Comment; Comment Request 

for Revenue Procedure 2024–4 

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 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. Currently, the IRS is 

soliciting comments concerning 

Revenue Procedure 2024–4 (and 

successor guidance). 

DATES: Written comments should be 

received on or before April 8, 2024 to 

be assured of consideration. 

ADDRESSES: Direct all written comments 

to Andre ́s Garcia, Internal Revenue 

Service, Room 6526, 1111 Constitution 

Avenue NW, Washington, DC 20224, or 

by email to pra.comments@irs.gov. 

Please include, ‘‘OMB Number: 1545– 

1520, Revenue Procedure 2024–4, 

Public Comment Request Notice’’ in the 

Subject line. 

FOR FURTHER INFORMATION CONTACT: 

Requests for additional information or 

copies of the revenue procedure and 

instructions should be directed to 

LaNita Van Dyke, at (202) 317–3009, at 

Internal Revenue Service, Room 6526, 

1111 Constitution Avenue NW, 

Washington, DC 20224, or through the 

internet at Lanita.VanDyke@irs.gov. 

SUPPLEMENTARY INFORMATION: 

Title: Revenue Procedure 2024–4 (and 

successor guidance). 

OMB Number: 1545–1520. 

Revenue Procedure Number: 2024–4. 

Abstract: Internal Revenue Code (IRC) 

§ 601.201(a)(1)) provides that it is the 

practice of the Internal Revenue Service 

(IRS) to answer inquiries of individuals 

and organizations, whenever 

appropriate in the interest of sound tax 

administration, as to their status for tax 

purposes and as to the tax effects of 

their acts or transactions. Under this 

revenue procedure 2024–4 (and 

successor guidance), taxpayers can 

request determination letters and letter 

rulings from the Commissioner, Tax 

Exempt and Government Entities, 

Employee Plans Office (‘‘Employee 

Plans’’) on how the tax laws apply to 

them. Employee Plans requires 

information from taxpayers in order to 

process these requests. 

Current Actions: There is no change to 

the burden previously approved. 

Type of Review: Reinstatement 

without change of a previously 

approved collection. 

Affected Public: Individuals or 

households, business or other for-profit 

organizations, not-for-profit institutions, 

farms, and state, local or tribal 

governments. 

Estimated Number of Respondents: 

8,733. 

Estimated Time per Respondent: 2 

hrs., 5 min. 

Estimated Total Annual Burden 

Hours: 18,151. 

The following paragraph applies to all 

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 if 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. 

Desired Focus of Comments: The 

Internal Revenue Service (IRS) is 

particularly interested in comments 

that: 

• Evaluate whether the proposed 

collection of information is necessary 

for the proper performance of the 

functions of the agency, including 

whether the information will have 

practical utility; 

• Evaluate the accuracy of the 

agency’s estimate of the burden of the 

proposed collection of information, 

including the validity of the 

methodology and assumptions used; 

• Enhance the quality, utility, and 

clarity of the information to be 

collected; and 

• Minimize the burden of the 

collection of information on those who 

are to respond, including using 

appropriate automated, electronic, 

mechanical, or other technological 

collection techniques or other forms of 

information technology, e.g., by 

permitting electronic submissions of 

responses. 

Comments submitted in response to 

this notice will be summarized and/or 

included in the ICR for OMB approval 

of the extension of the information 

collection; they will also become a 

matter of public record. 

Approved: January 31, 2024. 

Molly J. Stasko, 

Senior IRS Tax Analyst. 

[FR Doc. 2024–02254 Filed 2–5–24; 8:45 am] 

BILLING CODE 4830–01–P 


ddrumheller on DSK120RN23PROD with NOTICES1EN06FE24.001</GPH>

3. YARA S.A.L. OFFSHORE COMPANY (a.k.a. YARA OFFSHORE SAL(Arabic: 

~ u_,I_ J. f'· J, Id:! 4.S~)), Bechara El Khoury Street, Beirut, Lebanon; Secondary 

sanctions risk: section l(b) of Executive Order 13224, as amended by Executive Order 

13886; Organization Established Date 05 Nov 2012; Commercial Registry Number 

1806384 (Lebanon) [SDGT] (Linked To: HIZBALLAH). 

Designated pursuant to section l(a)(iii)(C) ofE.O. 13224, as amended, for having 

materially assisted, sponsored, or provided financial, material, or technological support 

for, or goods or services to or in support of, HIZBALLAH, a person whose property and 

interests in property are blocked pursuant to E.O. 13224.