Federal Register / Vol. 89, No. 203 / Monday, October 21, 2024 / Notices 84253 

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 continuing 

information collections, as required by 

the Paperwork Reduction Act of 1995. 

The IRS is soliciting comments 

concerning information collection 

requirements related to voluntary 

disclosure practice and the streamlined 

filing compliance procedures. 

DATES: Written comments should be 

received on or before December 20, 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 number 1545– 

2241 or Voluntary Disclosure Practice 

and the Streamlined Filing Compliance 

Procedures, in the subject line. 

FOR FURTHER INFORMATION CONTACT: 

Requests for additional information or 

copies of the form(s) should be directed 

to Kerry Dennis at (202) 317–5751, or at 

Internal Revenue Service, Room 6526, 

1111 Constitution Avenue NW, 

Washington, DC 20224, or through the 

internet, at Kerry.L.Dennis@irs.gov. 

SUPPLEMENTARY INFORMATION: 

Title: Voluntary Disclosure Practice 

and the Streamlined Filing Compliance 

Procedures. 

OMB Number: 1545–2241. 

Form Number(s): 14457, 14653, 14654 

and 15023. 

Abstract: The IRS offers two very 

different compliance paths to two very 

different populations of taxpayers. First, 

the Voluntary Disclosure Practice is a 

longstanding practice of IRS Criminal 

Investigation (CI). CI takes timely, 

accurate, and complete voluntary 

disclosures under consideration when 

determining whether to recommend 

criminal prosecution. A voluntary 

disclosure will not automatically 

guarantee immunity from prosecution; 

however, a voluntary disclosure may 

result in prosecution not being 

recommended. Form 14457 is used for 

all voluntary disclosures. Second, the 

Streamlined Filing Compliance 

Procedures are available to eligible 

taxpayers who can truthfully certify that 

their failure to report foreign financial 

assets and pay all tax due in respect of 

those assets resulted from non-willful 

conduct. Forms 14653 and 14654 relate 

to the Streamlined Filing Compliance 

Procedures. Form 15023 has been 

revised to be used as a response to 

compliance alerts. 

Current Actions: There are changes to 

the paperwork burden previously 

approved by OMB. The agency has 

updated the number of respondents/ 

responses for Forms 14457, 14653, and 

14654. Form 15023 has been revised, 

but the changes do not affect burden 

and the estimated number of 

respondents/responses will remain the 

same and will be re-evaluated during 

the next revision cycle. The changes to 

the response estimates result in an 

overall decrease of 1,478 responses and 

an overall annual time burden of 61,496 

hours. 

Type of Review: Revision of a 

currently approved collection. 

Affected Public: Individuals or 

Households. 

Estimated Number of Respondents: 

15,091. 

Estimated Time per Response: 21 

hours, 47 min. 

Estimated Total Annual Burden 

Hours: 328,892 hours. 

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. 

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: October 16, 2024. 

Kerry L. Dennis, 

Tax Analyst. 

[FR Doc. 2024–24277 Filed 10–18–24; 8:45 am] 

BILLING CODE 4830–01–P 

DEPARTMENT OF VETERANS 

AFFAIRS 

[OMB Control No. 2900–0635] 

Agency Information Collection Activity 

Under OMB Review: Suspension of 

Monthly Check 

AGENCY: Veterans Benefits 

Administration, Department of Veterans 

Affairs. 

ACTION: Notice. 

SUMMARY: In compliance with the 

Paperwork Reduction Act (PRA) of 

1995, this notice announces that the 

Veterans Benefits Administration, 

Department of Veterans Affairs, will 

submit the collection of information 

abstracted below to the Office of 

Management and Budget (OMB) for 

review and comment. The PRA 

submission describes the nature of the 

information collection and its expected 

cost and burden, and it includes the 

actual data collection instrument. 

DATES: Comments and 

recommendations for the proposed 

information collection should be sent by 

November 20, 2024. 

ADDRESSES: To submit comments and 

recommendations for the proposed 

information collection, please type the 

following link into your browser: 

www.reginfo.gov/public/do/PRAMain, 

select ‘‘Currently under Review—Open 

for Public Comments’’, then search the 

list for the information collection by 

Title or ‘‘OMB Control No. 2900–0635.’’ 

FOR FURTHER INFORMATION CONTACT: VA 

PRA information: Maribel Aponte, (202) 

461–8900, vacopaperworkreduact@

va.gov. 

SUPPLEMENTARY INFORMATION: 

Title: Suspension of Monthly Check 

(VA Form 29–0759). 

OMB Control Number: 2900–0635 

https://www.reginfo.gov/public/do/ 

PRASearch. 

Type of Review: Extension of a 

currently approved collection. 

Abstract: The form is used by the 

Department of Veterans Affairs to advise 

the beneficiary that his/her monthly 

check has been suspended. The 

information requested is authorized by 

law, 38 U.S.C. 1917. 

An agency may not conduct or 

sponsor, and a person is not required to 

respond to a collection of information 


lotter on DSK11XQN23PROD with NOTICES1
84254 Federal Register / Vol. 89, No. 203 / Monday, October 21, 2024 / Notices 

unless it displays a currently valid OMB 

control number. The Federal Register 

Notice with a 60-day comment period 

soliciting comments on this collection 

of information was published at 89 FR 

65985, August 13, 2024. 

Affected Public: Individuals or 

Households. 

Estimated Annual Burden: 83 hours. 

Estimated Average Burden per 

Respondent: 10 minutes. 

Frequency of Response: On occasion. 

Estimated Number of Respondents: 

500. 

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

Maribel Aponte, 

VA PRA Clearance Officer, Office of 

Enterprise and Integration, Data Governance 

Analytics, Department of Veterans Affairs. 

[FR Doc. 2024–24234 Filed 10–18–24; 8:45 am] 

BILLING CODE 8320–01–P 

DEPARTMENT OF VETERANS 

AFFAIRS 

[OMB Control No. 2900–0049] 

Agency Information Collection Activity 

Under OMB Review: Request Fork 

Approval of School Attendance and 

School Attendance Report 

AGENCY: Veterans Benefits 

Administration, Department of Veterans 

Affairs. 

ACTION: Notice. 

SUMMARY: In compliance with the 

Paperwork Reduction Act (PRA) of 

1995, this notice announces that the 

Veterans Benefits Administration 

(VBA), Department of Veterans Affairs, 

will submit the collection of 

information abstracted below to the 

Office of Management and Budget 

(OMB) for review and comment. The 

PRA submission describes the nature of 

the information collection and its 

expected cost and burden, and it 

includes the actual data collection 

instrument. 

DATES: Comments and 

recommendations for the proposed 

information collection should be sent by 

November 20, 2024. 

ADDRESSES: To submit comments and 

recommendations for the proposed 

information collection, please type the 

following link into your browser: 

www.reginfo.gov/public/do/PRAMain, 

select ‘‘Currently under Review—Open 

for Public Comments’’, then search the 

list for the information collection by 

Title or ‘‘OMB Control No. 2900–0049.’’ 

FOR FURTHER INFORMATION CONTACT: VA 

PRA information: Maribel Aponte, 202– 

461–8900, vacopaperworkreduact@

va.gov 

SUPPLEMENTARY INFORMATION: Title: 

Request for Approval of School 

Attendance (VA Forms 21–674 and 21– 

674c) and School Attendance Report 

(VA Form 21–674b). 

OMB Control Number: 2900–0049 

https://www.reginfo.gov/public/do/ 

PRASearch. 

Type of Review: Revision of a 

currently approved collection. 

Abstract: VA Forms 21–674 and 21– 

674c are used to gather information that 

is necessary to determine benefit 

entitlement to or for a veteran’s child 

between the ages of 18 and 23 who is 

attending school. VA Form 21–674b is 

used to verify the school attendance of 

a child who is receiving benefits or for 

whom benefits are being received. 

Without this information, VA would be 

unable to properly authorize benefits for 

school attendance. No changes have 

been made to these forms. The 

respondent burden has increased due to 

the estimated number of receivables 

averaged over the past year. 

An agency may not conduct or 

sponsor, and a person is not required to 

respond to a collection of information 

unless it displays a currently valid OMB 

control number. The Federal Register 

Notice with a 60-day comment period 

soliciting comments on this collection 

of information was published at insert 

citation date: 89 FR 66506, August 15, 

2024. 

Affected Public: Individuals or 

Households. 

Estimated Annual Burden: 15,862 

hours. 

Estimated Average Burden per 

Respondent: 12 minutes. 

Frequency of Response: One time. 

Estimated Number of Respondents: 

79,310. 

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

Maribel Aponte, 

VA PRA Clearance Officer, Office of 

Enterprise and Integration, Data Governance 

Analytics, Department of Veterans Affairs. 

[FR Doc. 2024–24235 Filed 10–18–24; 8:45 am] 

BILLING CODE 8320–01–P 


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