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###### Department of the Treasury

###### Internal Revenue Service

# 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. The IRS is soliciting comments concerning Notice 2007-52, Qualifying Advanced Coal Project Program.

# DATES:

Written comments should be received on or before April 1, 2022 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. You must reference the information collection's title, form number, reporting or record-keeping requirement number, and OMB number (if any) in you comment.

# FOR FURTHER INFORMATION CONTACT:

                        Requests for additional information or copies of the form and instructions should be directed to LaNita Van Dyke, (202) 317-6009, 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:*                     Qualifying Advanced Coal Project Program.                

*OMB Number:*                     1545-2003.                

*Regulation Project Number:*                     Notice 2007-52.                

*Abstract:*                     This notice establishes the qualifying advanced coal project program under § 48A of the Internal Revenue Code. The notice provides the time and manner for a taxpayer to apply for an allocation of qualifying advanced coal project credits and, once the taxpayer has received this allocation, the time and manner for the taxpayer to file for a certification of its qualifying advanced coal project.                

*Current Actions:*                     There is no change to the existing collection.                

*Type of Review:*                     Extension of a currently approved collection.                

*Affected Public:*                     Businesses and other for-profit organizations.                

*Estimated Number of Respondents:*                     45.                

*Estimated Time per Respondent:*                     110 hours.                

*Estimated Total Annual Burden Hours:*                     4,950.                

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: January 26, 2022.

Andres Garcia Leon,

Supervisory Tax Analyst.

[FR Doc. 2022-01906 Filed 1-28-22; 8:45 am]

BILLING CODE 4830-01-P