6180 Federal Register / Vol. 89, No. 21 / Wednesday, January 31, 2024 / Notices 

Description: The information is 

collected to establish an official’s 

authority (by name and title) when 

conducting transactions involving 

Treasury Securities on behalf of an 

organization. 

Form: FS Form 1010. 

Affected Public: Businesses or other 

for-profits. 

Estimated Number of Respondents: 

3,500. 

Frequency of Response: Once, On 

occasion. 

Estimated Total Number of Annual 

Responses: 3,500. 

Estimated Time per Response: 10 

minutes. 

Estimated Total Annual Burden 

Hours: 583. 

4. Title: Direct Deposit Sign-Up Form. 

OMB Control Number: 1530–0050. 

Type of Review: Extension without 

change of a currently approved 

collection. 

Description: This form is used to 

request the direct deposit of Series HH 

or Series H bond interest payments or a 

savings bond redemption payment. 

Form: FS Form 5396. 

Affected Public: Individuals and 

households. 

Estimated Number of Respondents: 

14,000. 

Frequency of Response: On occasion. 

Estimated Total Number of Annual 

Responses: 14,000. 

Estimated Time per Response: 10 

minutes. 

Estimated Total Annual Burden 

Hours: 2,333. 

5. Title: U.S. Treasury Auctions 

Submitter Agreement. 

OMB Control Number: 1530–0056. 

Type of Review: Extension without 

change of a currently approved 

collection. 

Description: The information is 

requested from entities wishing to 

participate in U.S. Treasury Securities 

auctions via the Treasury Automated 

Auction Processing System (TAAPS). 

Form: FS Forms 5441 and 5441–2 

Affected Public: Businesses or other 

for-profits. 

Estimated Number of Respondents: 

1,050. 

Frequency of Response: On occasion. 

Estimated Total Number of Annual 

Responses: 1,050. 

Estimated Time per Response: 5 

minutes. 

Estimated Total Annual Burden 

Hours: 88. 

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

Spencer W. Clark, 

Treasury PRA Clearance Officer. 

[FR Doc. 2024–01920 Filed 1–30–24; 8:45 am] 

BILLING CODE 4810–AS–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, 

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 March 1, 2024 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: Nonemployee Compensation. 

OMB Number: 1545–0116. 

Form Project Number: Form 1099– 

NEC. 

Abstract: Form 1099–NEC is used to 

report nonemployee compensation, 

nonqualified deferred compensation 

(NQDC) and cash payments for fish. 

Current Actions: Editorial changes 

being made to the form and instructions, 

to update the tax year references will 

have a nominal effect on burden. 

Updates to the estimated number of 

annual responses for Form 1099–NEC 

will increase the overall burden 

estimate by 16,353,674 hours. 

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 Responses: 

101,154,000. 

Estimated Time per Respondent: 13 

min. 

Estimated Total Annual Burden 

Hours: 22,253,880. 

2. 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. 

3. Title: Employee Plans 

Determination Letter Program. 

OMB Control Number: 1545–0197. 

Form Number: 5300. 

Abstract: Internal Revenue Code 

sections 401(a) and 501(a) set out 

requirements for qualification of 

employee benefit trusts and the taxexempt status of these trusts. Form 5300 

is used to request a determination letter 

from the IRS for the qualification of a 

defined benefit or a defined 

contribution plan and the exempt status 

of any related trust. 

Current Actions: There is no change to 

the burden previously approved by 

OMB. This request is being submitted 

for renewal purposes only. 

Type of Review: Extension of a 

currently approved collection. 

Affected Public: Business or other forprofit organizations and individuals. 

Estimated Number of Respondents: 

85,000. 

Estimated Time per Respondent: 84 

hours, 43 min. 

Estimated Total Annual Burden 

Hours: 7,201,200. 

4. Title: Application for 

Determination for Adopters of Modified 

Non-Standardized Pre-Approved Plans. 

OMB Number: 1545–0200. 

Form Number: Form 5307. 

Abstract: An adopting employer of a 

non-standardized pre-approved plan 


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that has made modifications to the 

terms of the pre-approved plan that are 

not extensive, or an adopting employer 

of any pre-approved plan (either 

standardized or non-standardized) that 

amends its pre-approved plan solely to 

add language to satisfy the requirements 

of Internal Revenue Code (IRC) sections 

415 and 416 due to the required 

aggregation of plans, use Form 5307 to 

request a determination letter from the 

IRS. The IRS uses the information to 

determine if the adopted plan is 

qualified under IRC sections 401(a) and 

501(a). The form may not be used to 

request a determination letter for a 

multiple employer plan. 

Current Actions: There are changes to 

the existing collection. The form was 

revised to eliminate features of the 

determination letter program that are of 

limited utility to plan sponsors in 

comparison with the burdens they 

impose. The form was also revised to 

enable electronic submission on 

Pay.gov. 

Type of Review: Revision of a 

currently approved collection. 

Affected Public: Business or other forprofit organizations. 

Estimated Number of Responses: 

100,000. 

Estimated Time per Respondent: 31 

hours, 29 minutes. 

Estimated Total Annual Burden 

Hours: 3,151,000. 

5. Title: Form 211, Application for 

Reward for Original Information. 

OMB Number: 1545–0409. 

Form Number: Form 211. 

Abstract: Form 211 is the official 

application form used by persons 

requesting rewards for submitting 

information concerning alleged 

violations of the tax laws by other 

persons. Such rewards are authorized by 

Internal Revenue Code section 7623. 

The data is used to determine and pay 

rewards to those persons who 

voluntarily submit information. 

Current Actions: There are no changes 

being made to form 211 at this time. 

Type of Review: Extension of a 

currently approved collection. 

Affected Public: Individuals or 

households. 

Estimated Number of Responses: 

15,000. 

Estimated Time per Response: 45 

minutes. 

Estimated Total Annual Burden 

Hours: 11,250. 

6. Title: Proceeds From Broker and 

Barter Exchange Transactions. 

OMB Number: 1545–0715. 

Form Project Number: Form 1099–B. 

Abstract: Internal Revenue Code 

section 6045 requires the filing of an 

information return by brokers to report 

the gross proceeds from transactions 

and by barter exchanges to report 

exchanges of property or services. Form 

1099–B is used to report proceeds from 

these transactions to the Internal 

Revenue Service. 

Current Actions: Updates to the 

estimated number of annual responses 

for Form 1099–B will increase the 

overall burden estimate by 

1,262,659,912 hours. 

Type of Review: Revision of a 

currently approved collection. 

Affected Public: Individuals or 

households, business, or other for-profit 

organization. 

Estimated Number of Responses: 

4,364,843,800. 

Estimated Time per Respondent: 30 

Min. 

Estimated Total Annual Burden 

Hours: 2,182,421,900. 

7. Title: Certain Elections Under the 

Technical and Miscellaneous Revenue 

Act of 1988 and the Redesignation of 

Certain Other Temporary Elections 

Regulations. 

OMB Number: 1545–1112. 

Regulation Project Number: TD 8435. 

Abstract: Regulation section 

301.9100–8 provides final income, 

estate and gift, and employment tax 

regulations relating to elections made 

under the Technical and Miscellaneous 

Revenue Act of 1988. This regulation 

enables taxpayers to take advantage of 

various benefits provided by the 

Internal Revenue Code. 

Current Actions: There are no changes 

being made to this regulation at this 

time. 

Type of Review: Extension of a 

currently approved collection. 

Affected Public: Individuals or 

households, Business or other for-profit 

organizations, Not-for-profit 

institutions, and State, Local, or Tribal 

Governments. 

Estimated Number of Respondents: 

21,740. 

Estimated Time per Response: 17 

minutes. 

Estimated Total Annual Burden 

Hours: 6,010. 

8. Title: Disabled Access Credit. 

OMB Number: 1545–1205. 

Form Number: Form 8826. 

Abstract: Internal Revenue Code 

section 44 allows eligible small 

businesses to claim a credit of 50% of 

the eligible access expenditures that 

exceeds $250 but do not exceed 

$10,000. Form 8826, Disabled Access 

Credit, is used by eligible small 

businesses to claim the 50 percent credit 

eligible access expenditures to comply 

with the requirements under the 

Americans with Disabilities Act of 1990. 

The credit is part of the general business 

credit. Form 8826 is used to figure the 

credit and the tax liability limit. 

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 and 

business respondents captured under 

OMB control numbers 1545–0074 and 

1545–0123. 

Type of Review: Extension of a 

currently approved collection. 

Affected Public: Private sector. 

Estimated Number of Responses: 55. 

Estimated Time per Respondent: 5 

hours, 7 minutes. 

Estimated Total Annual Burden 

Hours: 281. 

9. Title: Income, Gift and Estate Tax. 

OMB Number: 1545–1360. 

Regulation Project Number: TD 8612. 

Abstract: This regulation concerns the 

availability of the gift and estate tax 

marital deduction when the done 

spouse or the surviving spouse is not a 

United States citizen. The regulation 

provides guidance to individuals or 

fiduciaries: (1) For making a qualified 

domestic trust election on the estate tax 

return of a decedent whose surviving 

spouse is not a United States citizen in 

order that the estate may obtain the 

marital deduction, and (2) for filing the 

annual returns that such an election 

may require. 

Current Actions: There are no changes 

being made to this regulation. 

Type of Review: Extension of a 

currently approved collection. 

Affected Public: Individuals or 

households. 

Estimated Number of Respondents: 

2,300. 

Estimated Time per Respondent: 3 

hours, 30 minutes. 

Estimated Total Annual Burden 

Hours: 6,150. 

10. Title: Taxpayer Statement 

Regarding Refund. 

OMB Number: 1545–1384. 

Form Number: 3911. 

Abstract: Form 3911 is used by 

taxpayers to notify the IRS that a tax 

refund previously claimed has not been 

received. The form is normally 

completed by the taxpayer as the result 

of an inquiry in which the taxpayer 

claims non-receipt, loss, theft, or 

destruction of a tax refund and IRS 

research shows that the refund has been 

issued. The information on the form is 

needed to clearly identify the refund to 

be traced. 

Current Actions: There are no changes 

being made to the form at this time. 

Type of Review: Extension of a 

currently approved collection. 

Affected Public: Individuals or 

households, business or other for-profit 


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organizations, and not-for-profit 

institutions. 

Estimated Number of Respondents: 

200,000. 

Estimated Time per Response: 5 

minutes. 

Estimated Total Annual Burden 

Hours: 16,600. 

11. 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. 

12. Title: Certain Transfers of 

Domestic Stock or Securities by U.S. 

Persons to Foreign Corporations. 

OMB Number: 1545–1478. 

Regulation Project Number: TD 8702. 

Abstract: The regulation relates to 

certain transfers of stock or securities of 

domestic corporations pursuant to the 

corporate organization, reorganization, 

or liquidation provisions of the internal 

Revenue Code. Transfers of stock or 

securities by U.S. persons in tax-free 

transactions are treated as taxable 

transactions when the acquirer is a 

foreign corporation, unless an exception 

applies under Code section 367(a). This 

regulation provides that no U.S. person 

will qualify for an exception unless the 

U.S. target company complies with 

certain reporting requirements. 

Current Actions: There are no changes 

being made to the regulations at this 

time. 

Type of Review: Extension of a 

currently approved collection. 

Affected Public: Business or other forprofit organizations. 

Estimated Number of Respondents: 

100. 

Estimated Time per Respondent: 10 

minutes. 

Estimated Total Annual Burden 

Hours: 1,000. 

13. Title: New Technologies in 

Retirement Plans. 

OMB Number: 1545–1632. 

Regulation Project Numbers: TD 8873, 

TD 9294, and REG–114666–22. 

Abstract: Treasury Regulations 

section 1.402(f)–1 require that plan 

administrators and employers provide 

recipients of certain distributions from 

qualified retirement plans timely 

written explanations of certain 

provisions. This regulation provides 

that if a full written paper explanation 

was previously given, a written paper or 

electronic summary of the explanation 

may be provided to participants in lieu 

of the full explanation within the 

requisite time. Treasury Regulations 

section 1.411(a)–11 require employers 

or plan administrators of qualified 

retirement plans to provide certain 

notices to and obtain consents and 

elections from distributees. Treasury 

Regulations section 1.411(a)–11 requires 

that a confirmation of the terms of the 

distribution be provided to each 

participant who consents to a 

distribution through an electronic 

medium. 

Current Actions: There are no changes 

to the regulation or burden. 

Type of Review: Extension of a 

currently approved collection. 

Affected Public: Individuals or 

households. 

Estimated Number of Respondents: 

455,625. 

Estimated Number of Responses: 

11,700,000. 

Estimated Time per Response: 2 

minutes. 

Estimated Total Annual Burden 

Hours: 477,563 hours. 

14. Title: Disclosure of Returns and 

Return Information by Other Agencies. 

OMB Number: 1545–1757. 

Regulation Project Number: TD 9036. 

Abstract: In general, under the 

regulations, the IRS is permitted to 

authorize agencies with access to 

returns and return information under 

section 6103 of the Internal Revenue 

Code to re-disclose returns and return 

information based on a written request 

and the Commissioner’s approval, to 

any authorized recipient set forth in 

Code section 6103, subject to the same 

conditions and restrictions, and for the 

same purposes, as if the recipient had 

received the information from the IRS 

directly. 

Current Actions: There are no changes 

to the burden previously approved by 

OMB. 

Type of Review: Extension of a 

currently approved collection. 

Affected Public: Federal Government, 

State, Local, or Tribal Gov’t. 

Estimated Number of Respondents: 

11. 

Estimated Time per Respondent: 1 

hour. 

Estimated Total Annual Burden 

Hours: 11. 

15. Title: Application To Participate 

in the IRS Acceptance Agent Program. 

OMB Number: 1545–1896. 

Form Number: Form 13551. 

Abstract: New and current 

Acceptance Agents use Form 13551 to 

apply to participate in the IRS 

Acceptance Agent Program or renew 

their participation in the program. 

Acceptance Agents are individuals or 

entities that have entered into formal 

agreements with the IRS that permit 

them to assist alien individuals and 

other foreign persons with obtaining 

Tax Identification Numbers (TIN). 

Current Actions: There is no change to 

the existing collection. 

Type of Review: Extension of a 

currently approved collection. 

Affected Public: Individuals and 

households, Businesses or other forprofit organizations, not-for-profit 

institutions, and Federal, state, local or 

tribal government. 

Estimated Number of Responses: 

4,422. 

Estimated Time per Respondent: 30 

minutes. 

Estimated Total Annual Burden 

Hours: 2,211. 

16. Title: Entry of Taxable Fuel. 

OMB Number: 1545–1897. 

Regulation Project Number: REG– 

120616–03 (T.D. 9346). 

Abstract: The regulation imposes joint 

and several liabilities on the importer of 

record for the tax imposed on the entry 

of taxable fuel into the U.S. and revises 

definition of ‘‘enterer’’. 

Current Actions: There are no changes 

to the regulation or burden. 

Type of Review: Extension of a 

currently approved collection. 

Affected Public: Individuals, business 

or other for-profit organizations, not-forprofit institutions, and Federal, state, 

local or tribal governments. 

Estimated Number of Respondents: 

225. 

Estimated Number of Responses: 

1,125 hours. 

Estimated Time per Response: 15 

minutes. 

Estimated Total Annual Burden 

Hours: 281 hours. 

17. Title: Modification of Notice 2005– 

04; Biodiesel and Aviation-Grade 

Kerosene. 

OMB Number: 1545–1915. 

Notice Number: Notice 2005–62. 

Abstract: Notice 2005–04 provides 

guidance on certain excise tax Code 


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provisions that were added or effected 

by the American Jobs Creation Act of 

2004. The information will be used by 

the IRS to verify that the proper amount 

of tax is reported, excluded, refunded, 

or credited. This notice is modified and 

expanded by Notices 2005–24, 2005–62, 

and 2005–80. 

Current Actions: There are no changes 

being made to the notice at this time. 

Type of Review: Extension of a 

currently approved collection. 

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

institutions, farms, Federal, state, local 

or tribal governments. 

Estimated Number of Responses: 

157,963. 

Estimated Time per Respondent: 30 

minutes. 

Estimated Total Annual Burden 

Hours: 76,190. 

18. Title: Procedures for Requesting 

Competent Authority Assistance Under 

Tax Treaties. 

OMB Number: 1545–2044. 

Revenue Procedure Number: 2015–40. 

Abstract: Taxpayers who believe that 

the actions of the United States, a treaty 

country, or both, result or will result in 

taxation that is contrary to the 

provisions of an applicable tax treaty are 

required to submit the requested 

information in order to receive 

assistance from the IRS official acting as 

the U.S. competent authority. The 

information is used to assist the 

taxpayer in reaching a mutual 

agreement with the IRS and the 

appropriate foreign competent 

authority. 

Current Actions: There are no changes 

being made to the revenue procedure at 

this time. 

Type of Review: Extension of a 

currently approved collection. 

Affected Public: Individuals or 

households, business, or other for-profit 

organizations. 

Estimated Number of Respondents: 

280. 

Estimated Time per Respondent: 30 

minutes. 

Estimated Total Annual Burden 

Hours: 8,400. 

19. Title: Late Filing of Certification or 

Notices. 

OMB Number: 1545–2098. 

Regulation Project Number: Rev. Proc. 

2008–27. 

Abstract: The IRS needs certain 

information to determine whether a 

taxpayer should be granted permission 

to make late filings of certain statements 

or notices under sections 897 and 1445. 

The information submitted will include 

a statement by the taxpayer 

demonstrating reasonable cause for the 

failure to timely make relevant filings 

under sections 897 and 1445. This 

revenue procedure provides a simplified 

method for taxpayers to request relief 

for late filings under sections 1.897– 

2(g)(1)(ii)(A), 1.897–2(h)(2), 1.1445– 

2(d)(2), 1.1445–5(b)(2), and 1.1445– 

5(b)(4) of the Income Tax Regulations. 

Current Actions: There are no changes 

to the regulation or burden. 

Type of Review: Extension of a 

currently approved collection. 

Affected Public: Businesses and other 

for-profit organizations, Farms. 

Estimated Number of Respondents: 

250. 

Estimated Time per Response: 4 

hours. 

Estimated Total Annual Burden 

Hours: 1,000 hours. 

20. Title: Discharge From or 

Subordination of Federal Lax Lien. 

OMB Number: 1545–2174. 

Form Number: Forms 14134 and 

14135. 

Abstract: Form 14134 is used to apply 

for a Certificate of Subordination under 

Internal Revenue Code (IRC) sections 

6325(d)(1) and 6325(d)(2) to allow a 

named creditor to move their junior 

creditor position ahead of the United 

States’ position for the property named 

in the certificate. Form 14135 is used to 

apply for a Certificate of Discharge 

under IRC section 6325(b) to remove the 

United States’ lien from the property 

named in the certificate. 

Current Actions: There is no change to 

the existing collection. 

Type of Review: Extension of a 

currently approved collection. 

Affected Public: Individuals or 

households, Business or other for-profit, 

Not-for-profit institutions, Farms, 

Federal Government, State, Local, or 

Tribal Government. 

Estimated Number of Responses: 

10,362. 

Estimated Time per Respondent: 2 

hours, 11 minutes. 

Estimated Total Annual Burden 

Hours: 22,665. 

21. Title: Affordable Care Act Notice 

of Rescissions. 

OMB Number: 1545–2180. 

Regulation Project Numbers: TD 9744. 

Abstract: This document contains 

final regulations regarding 

grandfathered health plans, preexisting 

condition exclusions, lifetime and 

annual dollar limits on benefits, 

rescissions, coverage of dependent 

children to age 26, internal claims and 

appeal and external review processes, 

and patient protections under the 

Affordable Care Act. 

Current Actions: There are no changes 

to the regulation or burden. 

Type of Review: Extension of a 

currently approved collection. 

Affected Public: Business or other forprofit organizations. 

Estimated Number of Respondents: 

1,533. 

Estimated Time per Respondent: 1 

minute. 

Estimated Total Annual Burden 

Hours: 20 hours. 

22. Title: PTIN Supplemental 

Application for Foreign Persons Without 

a Social Security Number. 

OMB Number: 1545–2189. 

Form Number: 8946. 

Abstract: Form 8946 is used by 

foreign persons without a social security 

number (SSN) who want to prepare tax 

returns for compensation. Foreign 

persons who are tax return preparers 

must obtain a preparer tax identification 

number (PTIN) to prepare tax returns for 

compensation. Generally, the IRS 

requires an individual to provide an 

SSN to get a PTIN. Because foreign 

persons cannot get an SSN, they must 

file Form 8946 to establish their identity 

and status as a foreign person. 

Current Actions: There were editorial 

edits made to the internal only box of 

form 8946. However, these edits did not 

affect the burden estimates. 

Type of Review: Extension of a 

currently approved collection. 

Affected Public: Businesses and other 

for-profit organizations. 

Estimated Number of Respondents: 

4,466. 

Estimated Time per Respondent: 5.27 

hrs. 

Estimated Total Annual Burden 

Hours: 23,536. 

23. Title: Foreclosure Sale Purchaser 

Contact Information Request. 

OMB Number: 1545–2199. 

Form Number: 15597. 

Abstract: Form 15597, Foreclosure 

Sale Purchaser Contact Information 

Request, is information requested of 

individuals or businesses that have 

purchased real property at a third-party 

foreclosure sale. If the IRS has filed a 

‘‘Notice of Federal Tax Lien’’ publicly 

notifying a taxpayer’s creditors that the 

taxpayer owes the IRS a tax debt, AND 

a creditor senior to the IRS position later 

forecloses on their creditor note (such as 

the mortgage holder of a taxpayers 

primary residence) THEN the IRS tax 

claim is discharged or removed from the 

property (if the appropriate foreclosure 

rules are followed) and the foreclosure 

sale purchaser buys the property free 

and clear of the IRS claim EXCEPT that 

the IRS retains the right to ‘‘redeem’’ or 

buy back the property from the 

foreclosure sale purchaser w/in 120 

days after the foreclosure sale. 

Collection of this information is 

authorized by 28 U.S.C. 2410 and IRC 

7425. 


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Current Actions: There are no changes 

to the burden previously approved by 

OMB. 

Type of Review: Extension of a 

previously approved collection. 

Affected Public: Individuals or 

households, Business or other for-profit 

groups, Not-for-profit institutions, 

Farms, Federal Government, State, 

Local, or Tribal Governments. 

Estimated Number of Responses: 150. 

Estimated Time per Respondent: 4 

hours. 

Estimated Total Annual Burden 

Hours: 613. 

24. Title: Certificate of Foreign 

Contracting Party Receiving Federal 

Procurement Payments. 

OMB Number: 1545–2263. 

Form Project Number: Form W–14. 

Abstract: Form W–14 is completed by 

foreign contracting parties and is used 

to claim an exemption from 

withholding, in whole or in part, from 

the 2% tax imposed by section 5000C. 

Section 5000C imposes a 2% tax on the 

gross amount of specified Federal 

procurement payments that foreign 

persons receive pursuant to certain 

contracts with the U.S. Government. 

Form W–14 is completed by foreign 

contracting parties and is used to claim 

an exemption from withholding, in 

whole or in part, from the 2% tax. Form 

W–14 is provided to the government 

department or agency that is a party to 

the contract. 

Current Actions: There are no changes 

being made to the form at this time. 

Type of Review: Extension of a 

currently approved collection. 

Affected Public: Individuals or 

households, Federal Government. 

Estimated Number of Responses: 

2,000. 

Estimated Time per Respondent: 5 

hrs., 55 min. 

Estimated Total Annual Burden 

Hours: 11,840. 

25. Title: Application for Security 

Summit Membership. 

OMB Number: 1545–2295. 

Form Number: Form 15320. 

Abstract: The IRS has joined with 

representatives of the software industry, 

tax preparation firms, payroll and tax 

financial product processors and state 

tax administrators to combat identity 

theft refund fraud to protect the nation’s 

taxpayers. The Security Summit 

consists of IRS, state tax agencies and 

the tax community, including tax 

preparation firms, software developers, 

payroll and tax financial product 

processors, tax professional 

organizations and financial institutions. 

Applicants use Form 15320 to apply for 

membership. 

Current Actions: There is no change to 

the existing collection. 

Type of Review: Extension of a 

currently approved collection. 

Affected Public: State, Local, and 

Tribal Governments, and business or 

other for-profit organizations. 

Estimated Number of Responses: 62. 

Estimated Time per Respondent: 5 

minutes. 

Estimated Total Annual Burden 

Hours: 5. 

26. Title: Wage and Investment 

Strategies and Solutions Behavioral 

Laboratory Customer Surveys and 

Support. 

OMB Number: 1545–2274. 

Regulatory Number: N/A. 

Abstract: As outlined in the Internal 

Revenue Service (IRS) Strategic Plan, 

the Agency is working towards 

allocating IRS resources strategically to 

address the evolving scope and 

increasing complexity of tax 

administration. In order to do this, IRS 

must realize their operational 

efficiencies and effectively manage costs 

by improving enterprise-wide resource 

allocation and streamlining processes 

using feedback from various behavioral 

research techniques. To assist the 

Agency is accomplishing the goal 

outlined in the Strategic Plan, the Wage 

and Investment Division continuously 

maintains a ‘‘customer-first’’ focus 

through routinely soliciting information 

concerning the needs and characteristics 

of its customers and implementing 

programs based on the information 

received. W&I Strategies and Solutions 

(WISS), is developing the 

implementation of a Behavioral 

Laboratory to identify, plan and deliver 

business improvement processes that 

support fulfillment of the IRS strategic 

goals. The collection of information 

through the Behavioral Laboratory is 

necessary to enable the Agency to garner 

customer and stakeholder feedback in 

an efficient, timely manner, in 

accordance with the commitment to 

improving taxpayer service delivery. 

Improving agency programs requires 

ongoing assessment of service delivery. 

WISS, through the Behavioral 

Laboratory, will collect, analyze, and 

interpret information gathered through 

this generic clearance to identify 

strengths and weaknesses of current 

services and make improvements in 

service delivery based on feedback 

provided by taxpayers and employees of 

the Internal Revenue Service. 

Current Actions: The IRS will be 

revising and replacing various surveys. 

The survey scope is expanded to 

include burden for surveys associated 

with all taxpayer segments. This effort 

represents a continuation of the IRS’s 

strategy to gather taxpayer burden data 

for all types of tax returns and 

information reporting documents in 

order to support Wage and Investment’s 

OMB Improvement Strategy to 

transition burden estimates for all 

taxpayers to the preferred RAAS burden 

estimation methodology. These surveys 

will allow RAAS to update and validate 

the IRS Taxpayer Burden Model which 

will be used to provide estimates for 

consolidated taxpayer segments, like 

what is currently done for OMB 

numbers 1545–0074, 1545–0123, and 

1545–0047. 

Type of Review: Extension of a 

currently approved collection. 

Affected Public: Individual, Business, 

or other for-profit organizations. 

Estimated Number of Respondents: 

150,000. 

Estimated Time per Respondent: 1 

hour. 

Estimated Total Annual Burden 

Hours: 150,000 hours. 

27. Title: Clean Hydrogen Production 

Credit. 

OMB Number: 1545–New. 

Form Project Number: Form 7210. 

Abstract: Section 13204 of the 

Inflation Reduction Act of 2022 (IRA 

2022), Public Law 117–169, created the 

new clean hydrogen production credit 

in new Internal Revenue Code section 

45V. For 2023 and subsequent years, 

new Form 7210 will be used to claim 

the credit. The clean hydrogen 

production credit provides a perkilogram (kg) credit for qualified clean 

hydrogen produced at a qualified clean 

hydrogen facility. This form is attached 

to 2023 tax returns. 

Current Actions: This is a request for 

new OMB approval. 

Type of Review: New Form. 

Affected Public: Business or other forprofit organizations. 

Estimated Number of Responses: 50. 

Estimated Time per Respondent: 5.47 

hours. 

Estimated Total Annual Burden 

Hours: 274. 

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

Melody Braswell, 

Treasury PRA Clearance Officer. 

[FR Doc. 2024–01882 Filed 1–30–24; 8:45 am] 

BILLING CODE 4810–01–P 

DEPARTMENT OF THE TREASURY 

Agency Information Collection 

Activities; Submission for OMB 

Review; Comment Request; Multiple 

Alcohol and Tobacco Tax and Trade 

Bureau Information Collection 

Requests 

AGENCY: Departmental Offices, U.S. 

Department of the Treasury. 


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