78980 Federal Register / Vol. 89, No. 187 / Thursday, September 26, 2024 / Notices 

Authorities: E.O. 13722, 81 FR 14943, 

3 CFR, 2016 Comp., p. 446; E.O. 14024, 

86 FR 20249, 3 CFR, 2021 Comp., p. 

542, as amended by E.O. 14114, 88 FR 

89271, 3 CFR, 2023 Comp., p. 721. 

Dated: September 19, 2024. 

Lisa M. Palluconi, 

Acting Director, Office of Foreign Assets 

Control, U.S. Department of the Treasury. 

[FR Doc. 2024–22111 Filed 9–25–24; 8:45 am] 

BILLING CODE 4810–AL–C 

DEPARTMENT OF THE TREASURY 

Office of Foreign Assets Control 

Notice of OFAC Sanctions Actions 

AGENCY: Office of Foreign Assets 

Control, Treasury. 

ACTION: Notice. 

SUMMARY: The U.S. Department of the 

Treasury’s Office of Foreign Assets 

Control (OFAC) is publishing the names 

of one or more persons that have been 

placed on OFAC’s Specially Designated 

Nationals and Blocked Persons List 

(SDN List) based on OFAC’s 

determination that one or more 

applicable legal criteria were satisfied. 

All property and interests in property 

subject to U.S. jurisdiction of these 

persons are blocked, and U.S. persons 

are generally prohibited from engaging 

in transactions with them. OFAC is 

additionally updating the entries on the 

SDN List for one vessel. 

DATES: See SUPPLEMENTARY INFORMATION

section for effective date(s). 

FOR FURTHER INFORMATION CONTACT: 

OFAC: Associate Director for Global 

Targeting, tel.: 202–622–2420; or 

Assistant Director for Sanctions 

Compliance & Evaluation, tel.: 202–622– 

2490. 

SUPPLEMENTARY INFORMATION: 

Electronic Availability 

The SDN List and additional 

information concerning OFAC sanctions 

programs are available on OFAC’s 

website (https://ofac.treasury.gov/). 

Notice of OFAC Action 

On September 18, 2024, OFAC 

determined that the property and 

interests in property subject to U.S. 

jurisdiction of the following persons are 

blocked under the relevant sanctions 

authority listed below. 

BILLING CODE 4810–AL–P 


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-From2. KOREA KWANGSON BANKING CORP (a.k.a. KKBC), Jungson-dong, Sungri Street, 

Central District, Pyongyang, Korea, North; Secondary sanctions risk: North Korea 

Sanctions Regulations, sections 510.201 and 510.210; Transactions Prohibited For 

Persons Owned or Controlled By U.S. Financial Institutions: North Korea Sanctions 

Regulations section 510.214 [NPWMD]. 

-To2. KOREA KWANGSON BANKING CORP (a.k.a. BORDER TRADE SETTLEMENT 

BANK; a.k.a. DPRK BORDER TRADE SETTLEMENT BANK; a.k.a. KKBC; a.k.a. 

"BTSB"), Jungson-dong, Sungri Street, Central District, Pyongyang, Korea, North; 

Secondary sanctions risk: North Korea Sanctions Regulations, sections 510.201 and 

510.210; Transactions Prohibited For Persons Owned or Controlled By U.S. Financial 

Institutions: North Korea Sanctions Regulations section 510.214 [NPWMD]. 
Federal Register / Vol. 89, No. 187 / Thursday, September 26, 2024 / Notices 78981 


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Individuals: 

1. BAGHLANI, Mahmud (Arabic: ~~ ~~) (a.k.a. BAGHLANI, Mahmood; a.k.a. 

BAGHLANI, Mahmoud), Iran; DOB 20 Feb 1979; alt. DOB 20 Mar 1978; nationality 

Iran; Additional Sanctions Information - Subject to Secondary Sanctions; Gender Male; 

Passport G 10528653 (Iran) expires 10 Jun 2028; alt. Passport K56200674 (Iran) expires 

09 Mar 2027; National ID No. 1756178471 (Iran); Birth Certificate Number 114 (Iran) 

(individual) [IRGC] [IRAN-HR] (Linked To: ISLAMIC REVOLUTIONARY GUARD 

CORPS). 

Designated pursuant to section l(a)(ii)(C) of Executive Order 13553 of September 28, 

2010, "Blocking Property of Certain Persons With Respect to Serious Human Rights 

Abuses by the Government oflran and Taking Certain Other Actions" (E.O. 13553), 75 

FR 60567, October 1, 2010, for having acted or purported to act for or on behalf of, 

directly or indirectly, the ISLAMIC REVOLUTIONARY GUARD CORPS, a person 

whose property and interests in property are blocked pursuant to E.O. 13553. 

2. ABDI, Ali (Arabic: c..G~ uk-) (a.k.a. "ABDI, Mohammad Ali Effatpanah Deh Nuy"), 

South Khorasan Province, Iran; DOB 29 May 1975; POB Torbat-e Heydariyeh, Razavi 

Khorasan Province, Iran; nationality Iran; Additional Sanctions Information - Subject to 

Secondary Sanctions; Gender Male; National ID No. 0701301643 (Iran) (individual) 

[IRAN-HR]. 

Designated pursuant to section l(a)(ii)(A) ofE.O. 13553 as an official of the Government 

of Iran or as a person acting on behalf of the Government of Iran (including members of 

paramilitary organizations) who is responsible for or complicit in, or responsible for 

ordering, controlling, or otherwise directing, the commission of serious human rights 

abuses against persons in Iran or Iranian citizens or residents, or the family members of 

the foregoing, on or after June 12, 2009, regardless of whether such abuses occurred in 

Iran. 

3. AZADEH, Ahmad Reza (Arabic: 11~lj1 ~_; ..lA:,,.I) (a.k.a. AZADEH, Ahmadreza), 

Khuzestan Province, Iran; DOB 31 May 1976; POB Ramhormoz, Iran; nationality Iran; 

Additional Sanctions Information - Subject to Secondary Sanctions; Gender Male; 

National ID No. 1910107069 (Iran) (individual) [IRAN-HR]. 

Designated pursuant to section l(a)(ii)(A) ofE.O. 13553 as an official of the Government 

of Iran or as a person acting on behalf of the Government of Iran (including members of 

paramilitary organizations) who is responsible for or complicit in, or responsible for 

ordering, controlling, or otherwise directing, the commission of serious human rights 

abuses against persons in Iran or Iranian citizens or residents, or the family members of 
78982 Federal Register / Vol. 89, No. 187 / Thursday, September 26, 2024 / Notices 


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the foregoing, on or after June 12, 2009, regardless of whether such abuses occurred in 

Iran. 

4. FARSANI, Alireza Babaei (Arabic: ~t....JJ. ~44 lw:.p) (a.k.a. FARESANI, Ali Reza 

Babai (Arabic: ~t.... }A ~44 lw:. _;__,le.)), Isfahan Province, Iran; DOB 05 Apr 1976; POB 

Farsan, Chaharmahal and Bakhtiari Province, Iran; nationality Iran; Additional Sanctions 

Information - Subject to Secondary Sanctions; Gender Male; National ID No. 

4679007958 (Iran) (individual) [IRAN-HR]. 

Designated pursuant to section l(a)(ii)(A) ofE.O. 13553 as an official of the Government 

oflran or as a person acting on behalf of the Government oflran (including members of 

paramilitary organizations) who is responsible for or complicit in, or responsible for 

ordering, controlling, or otherwise directing, the commission of serious human rights 

abuses against persons in Iran or Iranian citizens or residents, or the family members of 

the foregoing, on or after June 12, 2009, regardless of whether such abuses occurred in 

Iran. 

5. RO SHAN, Gholamreza (Arabic: 0Lli J.J lw:. .JA~ ), Khuzestan Province, Iran; DOB O 1 Dec 

1978; nationality Iran; Additional Sanctions Information - Subject to Secondary 

Sanctions; Gender Male; National ID No. 3030118861 (Iran) (individual) [IRAN-HR]. 

Designated pursuant to section 1 (a)(ii)(A) ofE.O. 13553 as an official of the Government 

oflran or as a person acting on behalf of the Government oflran (including members of 

paramilitary organizations) who is responsible for or complicit in, or responsible for 

ordering, controlling, or otherwise directing, the commission of serious human rights 

abuses against persons in Iran or Iranian citizens or residents, or the family members of 

the foregoing, on or after June 12, 2009, regardless of whether such abuses occurred in 

Iran. 

6. BAZVAND, Mustafa (Arabic: ,lj_,j4 ~) (a.k.a. BAZVAND, Mostafa), Iran; DOB 21 

Sep 1988; POB Rumeshkan, Lorestan Province, Iran; nationality Iran; Additional 

Sanctions Information - Subject to Secondary Sanctions; Gender Male (individual) 

[IRGC] [IRAN-HR] (Linked To: ISLAMIC REVOLUTIONARY GUARD CORPS). 

Designated pursuant to section l(a)(ii)(C) of Executive Order 13553 for having acted or 

purported to act for or on behalf of, directly or indirectly, the ISLAMIC 

REVOLUTIONARY GUARD CORPS, a person whose property and interests in 

property are blocked pursuant to E.O. 13553. 

7. BEHESHTI RAD, Saeed (Arabic: ~I_;~~) (a.k.a. BEHESHTIRAD, Saeed; a.k.a. 

BEHESHTIRAD, Sa'id); DOB 23 Sep 1977; POB Kermanshah, Iran; nationality Iran; 

Additional Sanctions Information - Subject to Secondary Sanctions; Gender Male; 

National ID No. 3251912062 (Iran) (individual) [IRGC] [IRAN-HR] (Linked To: 

ISLAMIC REVOLUTIONARY GUARD CORPS). 

Designated pursuant to section l(a)(ii)(C) of Executive Order 13553 for having acted or 

purported to act for or on behalf of, directly or indirectly, the ISLAMIC 

REVOLUTIONARY GUARD CORPS, a person whose property and interests in 

property are blocked pursuant to E.O. 13553. 
Federal Register / Vol. 89, No. 187 / Thursday, September 26, 2024 / Notices 78983 


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8. KHORRAMDEL, Hamid (Arabic: J~ r-ft ~) (a.k.a. KHORRAM DEL, Hamid), Bagh 

Zahra Mehrgan 9 P 211, Bushehr, Iran; DOB 15 Jul 1973; POB Bushehr, Iran; nationality 

Iran; Additional Sanctions Information - Subject to Secondary Sanctions; Gender Male; 

National ID No. 3500565093 (Iran) (individual) [IRGC] [IRAN-HR] (Linked To: 

ISLAMIC REVOLUTIONARY GUARD CORPS). 

Designated pursuant to section l(a)(ii)(C) of Executive Order 13553 for having acted or 

purported to act for or on behalf of, directly or indirectly, the ISLAMIC 

REVOLUTIONARY GUARD CORPS, a person whose property and interests in 

property are blocked pursuant to E.O. 13553. 

9. SHAHKOUI, Ali Malek (Arabic: ~_!J.L,.,, -.SJ..~) (a.k.a. SHAHKOUEI, Ali Jomeh 

Malak; a.k.a. SHAHKU'I, Ali Malek), Iran; DOB 09 Aug 1987; POB Gorgan, Iran; 

nationality Iran; Additional Sanctions Information - Subject to Secondary Sanctions; 

Gender Male; National ID No. 2122857447 (Iran) (individual) [IRGC] [IRAN-HR] 

(Linked To: ISLAMIC REVOLUTIONARY GUARD CORPS). 

Designated pursuant to section l(a)(ii)(C) of Executive Order 13553 for having acted or 

purported to act for or on behalf of, directly or indirectly, the ISLAMIC 

REVOLUTIONARY GUARD CORPS, a person whose property and interests in 

property are blocked pursuant to E.O. 13553. 

10. PANJAKI, YahyaHosseini (Arabic:~~~) (a.k.a. HAMIDI, Seyed Yahya; 

a.k.a. HAMIDI, Yahya; a.k.a. PANJAKI, Seyed Yahya Hosseiny; a.k.a. PANJAKI, 

Yahya Husseini), Iran; DOB 23 Jan 1975; POB Karaj, Iran; nationality Iran; Additional 

Sanctions Information - Subject to Secondary Sanctions; Gender Male; Passport 

T56344199 (Iran) expires 30 Mar 2027 (individual) [IRAN-HR] (Linked To: IRANIAN 

MINISTRY OF INTELLIGENCE AND SECURITY). 

Designated pursuant to section l(a)(ii)(C) of Executive Order 13553 for having acted or 

purported to act for or on behalf of, directly or indirectly, the IRANIAN MINISTRY OF 

INTELLIGENCE AND SECURITY, a person whose property and interests in property 

are blocked pursuant to E.O. 13553. 

11. GHAFFARHADDADI, Javad (Arabic: .,s~l..l:>.)..i~ ~I.P.-), Iran; DOB 23 Sep 1964; 

nationality Iran; Additional Sanctions Information - Subject to Secondary Sanctions; 

Gender Male; Passport F57122360 (Iran) expires 15 Jun 2027 (individual) [IRGC] 

[IRAN-HR] (Linked To: ISLAMIC REVOLUTIONARY GUARD CORPS). 

Designated pursuant to section l(a)(ii)(C) of Executive Order 13553 for having acted or 

purported to act for or on behalf of, directly or indirectly, the ISLAMIC 

REVOLUTIONARY GUARD CORPS, a person whose property and interests in 

property are blocked pursuant to E.O. 13553. 

12. ZAREIKAJOSANGI, Hamid (Arabic:~~~ .JIJ ~), Iran; DOB 20 May 1987; 

nationality Iran; Additional Sanctions Information - Subject to Secondary Sanctions; 

Gender Male; Passport £54687879 (Iran) expires 28 Sep 2026 (individual) [IRGC] 

[IRAN-HR] (Linked To: ISLAMIC REVOLillIONARY GUARD CORPS (IRGC)-

QODS FORCE). 
78984 Federal Register / Vol. 89, No. 187 / Thursday, September 26, 2024 / Notices 


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Designated pursuant to section l(a)(ii)(C) of Executive Order 13553 for having acted or 

purported to act for or on behalf of, directly or indirectly, the ISLAMIC 

REVOLUTIONARY GUARD CORPS (IRGC)-QODS FORCE, a person whose property 

and interests in property are blocked pursuant to E.O. 13553. 

On September 18, 2024, OF AC updated the entry on the SDN List for the following vessel, 

which continues to be blocked under the relevant sanctions authorities listed below. 

1. OHAR (a.k.a. ARTURA) (8RCL2) Crude Oil Tanker Guyana flag; Vessel Registration 

Identification IMO 9150365; MMSI 750177000 (vessel) [SDGT] (Linked To: CAP 

TEES SHIPPING CO., LIMITED). 

-toYORGOS (a.k.a. ARTURA; a.k.a. OHAR) (3E3496) Crude Oil Tanker Sint Maarten 

flag; Vessel Registration Identification IMO 9150365; MMSI 352002279 (vessel) 

[SDGT] (Linked To: CAP TEES SHIPPING CO., LIMITED). 

Identified as property in which CAP TEES SHIPPING CO., LIMITED, a person whose 

property and interests in property are blocked pursuant to E.O. 13224, as amended, has an 

interest. 

On September 10, 2024, OF AC determined that the property and interests in property subject to 

U.S. jurisdiction of the following person are blocked under the relevant sanctions authority listed 

below. 

1. PASHAEV, Dzhamaldin Emirmagomedovich (Cyrillic: IIAIIIAEB, ~AMAJI)];HH 

31\illPMArOME,ll;OBWI) (a.k.a. PASHAEV, Jamaldin), Russia; DOB 10 Mar 1966; 

POB S. Akhty, Russia; nationality Russia; Gender Male; Secondary sanctions risk: See 

Section 11 of Executive Order 14024.; Passport 75310706 (Russia) expires 19 Aug 2026; 

National ID No. 8210968204 (Russia); Tax ID No. 050401178868 (Russia) (individual) 

[RUSSIA-EO14024]. 

Designated pursuant to section l(a)(i) of Executive Order 14024 of April 15, 2021, 

"Blocking Property With Respect To Specified Harmful Foreign Activities of the 

Government of the Russian Federation," 86 FR 20249, 3 CFR, 2021 Comp., p. 542 (Apr. 

15, 2021) (E.O. 14024) as amended by Executive Order 14114 of December 22, 2023, 

"Taking Additional Steps With Respect to the Russian Federation's Harmful Activities," 

88 FR 89271, 3 CFR, 2023 Comp., p. 721 (Dec. 22, 2023) (E.O. 14114), for operating or 

having operated in the defense and related materiel sector of the Russian Federation 

economy. 
Federal Register / Vol. 89, No. 187 / Thursday, September 26, 2024 / Notices 78985 

Lisa M. Palluconi, 

Acting Director, Office of Foreign Assets 

Control, U.S. Department of the Treasury. 

[FR Doc. 2024–21975 Filed 9–25–24; 8:45 am] 

BILLING CODE 4810–AL–C 

DEPARTMENT OF THE TREASURY 

Internal Revenue Service 

Proposed Collection; Comment 

Request for Form 5498–SA 

AGENCY: Internal Revenue Service (IRS), 

Treasury. 

ACTION: Notice and request for 

comments. 

SUMMARY: The Department of the 

Treasury, 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, 

Public Law 104–13. Currently, the IRS 

is soliciting comments concerning Form 

5498–SA; HSA, Archer MSA, or 

Medicare Advantage MSA Information. 

DATES: Written comments should be 

received on or before November 25, 

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. 1545–1518 in 

the subject line of the message. 

FOR FURTHER INFORMATION CONTACT: 

Requests for additional information or 

copies of the form and instructions 

should be directed to LaNita Van Dyke, 

at (202) 317–6009, Internal Revenue 

Service, Room 6526, 1111 Constitution 

Avenue NW, Washington, DC 20224, or 

through the internet at lanita.vandyke@

irs.gov. 

SUPPLEMENTARY INFORMATION: 

Title: HSA, Archer MSA, or Medicare 

Advantage MSA Information. 

OMB Number: 1545–1518. 

Form Number: 5498–SA. 

Abstract: This form is used to report 

contributions to a medical savings 

account as required by Internal Revenue 

Code section 220(h). 

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: Businesses or other 

for-profit organizations. 

Estimated Number of Responses: 

9,167. 

Estimated Time per Response: 10 min. 

Estimated Total Annual Burden 

Hours: 1,559. 

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: September 20, 2024. 

Molly J. Stasko, 

Senior Tax Analyst. 

[FR Doc. 2024–22045 Filed 9–25–24; 8:45 am] 

BILLING CODE 4830–01–P 

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 information 

collections, as required by the 

Paperwork Reduction Act of 1995. The 

IRS is soliciting comments concerning 

preparer penalties-manual signature 

requirement. 

DATES: Written comments should be 

received on or before November 25, 

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. 1545–1385 in 

the subject line of the message. 

FOR FURTHER INFORMATION CONTACT: 

Requests for additional information or 

copies of the form and instructions 

should be directed to LaNita Van Dyke, 

at (202)–317–6009, Internal Revenue 

Service, Room 6526, 1111 Constitution 

Avenue NW, Washington, DC 20224, or 

through the internet at lanita.vandyke@

irs.gov. 

SUPPLEMENTARY INFORMATION: 

Title: Preparer Penalties-Manual 

Signature Requirement. 

OMB Number: 1545–1385. 

Regulation Project Numbers: TD 8549. 

Abstract: This regulation provides 

that persons who prepare U.S. Fiduciary 

income tax returns for compensation 

may, under certain conditions, satisfy 

the manual signature requirements by 

using a facsimile signature. However, 

they will be required to submit to the 

IRS a list of the names and identifying 

numbers of all fiduciary returns which 

are being filed with a facsimile 

signature. 

Current Actions: There are no changes 

being made to this existing T.D. at this 

time. 

Type of Review: Extension of a 

currently approved collection. 

Affected Public: Business or other forprofit organizations. 

Estimated Number of Respondents: 

20,000. 

Estimated Time per Respondent: 1 

hour, 12 min. 

Estimated Total Annual Burden 

Hours: 24,000. 

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 


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