Federal Register / Vol. 87, No. 45 / Tuesday, March 8, 2022 / Notices 13045 

copies of the form 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: Notice Regarding Certain 

Church Plan Clarifications under 

Section 336 of the PATH Act. 

OMB Number: 1545–2279. 

Regulation Project Number: Notice– 

2018–81. 

Abstract: Notice 2018–81 describes 

the manner in which taxpayers notify 

the Internal Revenue Service (IRS) of 

revocation of an election to aggregate or 

disaggregate certain church-related 

organizations from treatment as a single 

employer under section 

414(c)(2)(C)and(D). Churches and 

church-related organizations are 

allowed to make elections to aggregate 

or disaggregate for this purpose under 

section 414(c)(2)(C) and (D), which were 

added to the Code by section 336(a) of 

the Protecting Americans from Tax 

Hikes Act of 2015 (Pub. L. 114–113 (129 

Stat. 2242 (2015)) (PATH Act). 

Current Actions: There is no change to 

the regulation or burden at this time. 

Type of Review: Extension of a 

currently approved collection. 

Affected Public: Business or other 

Not-for-profit; Individuals or 

households. 

Estimated Number of Respondents: 3. 

Estimated Time per Respondent: 2 

hours. 

Estimated Total Annual Burden 

Hours: 6 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: March 1, 2022. 

Kerry L. Dennis, 

Tax Analyst. 

[FR Doc. 2022–04626 Filed 3–7–22; 8:45 am] 

BILLING CODE 4830–01–P 

DEPARTMENT OF THE TREASURY 

Internal Revenue Service 

Proposed Collection; Requesting 

Comments on Form 8717 and Form 

8717–A 

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 proposed and/or 

continuing information collections, as 

required by the Paperwork Reduction 

Act of 1995. The IRS is soliciting 

comments concerning Form 8717, User 

Fee for Employee Plan Determination 

Letter Request, and Form 8717–A, User 

Fee for Employee Plan Opinion Letter 

Request. 

DATES: Written comments should be 

received on or before May 9, 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, or 

by email to omb.unit@irs.gov. Include 

OMB Control Number 1545–1772 in the 

subject line of the message. 

FOR FURTHER INFORMATION CONTACT: 

Requests for additional information or 

copies of this collection should be 

directed to Jon Callahan, (737) 800– 

7639, at Internal Revenue Service, Room 

6526, 1111 Constitution Avenue NW, 

Washington, DC 20224, or through the 

internet at jon.r.callahan@irs.gov. 

SUPPLEMENTARY INFORMATION: The IRS is 

currently seeking comments concerning 

the following information collection 

tools, reporting, and record-keeping 

requirements: 

Title: User Fee for Employee Plan 

Determination or Opinion Letter 

Request. 

OMB Control Number: 1545–1772. 

Form Number: Form 8717 and Form 

8717–A. 

Abstract: Internal Revenue Code 

section 7528 requires the payment of 

user fees for requests to the IRS for 

ruling letters, opinion letters, and 

determination letters. Forms 8717 and 

8717–A are used by employee plan 

providers and sponsors to indicate the 

type of letter request and pay the 

appropriate user fee. 

Current Actions: There is no change to 

the existing collection; however, the 

total burden has been reduced due to 

better estimates. 

Type of Review: Extension of a 

currently approved collection. 

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

institutions. 

Estimated Number of Responses: 

9,000. 

Estimated Time per Respondent: 2 

hours, 38 minutes. 

Estimated Total Annual Burden 

Hours: 23,650. 

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, 


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13046 Federal Register / Vol. 87, No. 45 / Tuesday, March 8, 2022 / Notices 

maintenance, and purchase of services 

to provide information. 

Approved: March 3, 2022. 

Jon R. Callahan, 

Tax Analyst. 

[FR Doc. 2022–04895 Filed 3–7–22; 8:45 am] 

BILLING CODE 4830–01–P 

DEPARTMENT OF VETERANS 

AFFAIRS 

[OMB Control No. 2900–0523] 

Agency Information Collection 

Activity: Loan Analysis 

AGENCY: Veterans Benefits 

Administration, Department of Veterans 

Affairs. 

ACTION: Notice. 

SUMMARY: Veterans Benefits 

Administration, Department of Veterans 

Affairs (VA), is announcing an 

opportunity for public comment on the 

proposed collection of certain 

information by the agency. Under the 

Paperwork Reduction Act (PRA) of 

1995, Federal agencies are required to 

publish notice in the Federal Register 

concerning each proposed collection of 

information, including each proposed 

extension of a currently approved 

collection, and allow 60 days for public 

comment in response to the notice. 

DATES: Written comments and 

recommendations on the proposed 

collection of information should be 

received on or before May 9, 2022. 

ADDRESSES: Submit written comments 

on the collection of information through 

Federal Docket Management System 

(FDMS) at www.Regulations.gov or to 

Nancy J. Kessinger, Veterans Benefits 

Administration (20M33), Department of 

Veterans Affairs, 810 Vermont Avenue 

NW, Washington, DC 20420 or email to 

nancy.kessinger@va.gov. Please refer to 

‘‘OMB Control No. 2900–0523’’ in any 

correspondence. During the comment 

period, comments may be viewed online 

through FDMS. 

FOR FURTHER INFORMATION CONTACT: 

Maribel Aponte, Office of Enterprise 

and Integration, Data Governance 

Analytics (008), 1717 H Street NW, 

Washington, DC 20006, (202) 266–4688 

or email maribel.aponte@va.gov. Please 

refer to ‘‘OMB Control No. 2900–0523’’ 

in any correspondence. 

SUPPLEMENTARY INFORMATION: Under the 

PRA of 1995, Federal agencies must 

obtain approval from the Office of 

Management and Budget (OMB) for each 

collection of information they conduct 

or sponsor. This request for comment is 

being made pursuant to Section 

3506(c)(2)(A) of the PRA. 

With respect to the following 

collection of information, VBA invites 

comments on: (1) Whether the proposed 

collection of information is necessary 

for the proper performance of VBA’s 

functions, including whether the 

information will have practical utility; 

(2) the accuracy of VBA’s estimate of the 

burden of the proposed collection of 

information; (3) ways to enhance the 

quality, utility, and clarity of the 

information to be collected; and (4) 

ways to minimize the burden of the 

collection of information on 

respondents, including through the use 

of automated collection techniques or 

the use of other forms of information 

technology. 

Authority: Public Law 104–13; 44 

U.S.C. 3501–3521. 

Title: Loan Analysis, VA Form 26– 

6393. 

OMB Control Number: 2900–0523. 

Type of Review: Extension with 

change of a currently approved 

collection. 

Abstract: VA Form 26–6393 is 

currently used by employees of both 

lending institutions and VA to 

determine the ability of a borrower to 

qualify for any type of VA-guaranteed 

loan authorized by 38 U.S.C. 3710(a). 

Lenders complete and submit the form 

to provide evidence that the lender’s 

decision to submit a prior approval loan 

application or close a loan on the 

automatic basis is based upon 

appropriate application of VA credit 

standards as required by 38 U.S.C. 

3710(b) and 3710(g). Section 36.4340, 38 

CFR, implements those underwriting 

standards, which include evaluating 

income, expenses, and credit history. 

This form specifically pertains to those 

standards evaluating a borrower’s 

present and anticipated income and 

expenses and credit history. 

Affected Public: Individuals and 

households. 

Estimated Annual Burden: 280,000 

hours. 

Estimated Average Burden per 

Respondent: 30 minutes. 

Frequency of Response: One-time. 

Estimated Number of Respondents: 

560,000. 

By direction of the Secretary. 

Maribel Aponte, 

VA PRA Clearance Officer, Office of 

Enterprise and Integration/Data Governance 

Analytics, Department of Veterans Affairs. 

[FR Doc. 2022–04808 Filed 3–7–22; 8:45 am] 

BILLING CODE 8320–01–P 


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