Federal Register / Vol. 87, No. 55 / Tuesday, March 22, 2022 / Notices 16313 

employee. Employers use Form 8844 to 

claim the empowerment zone and 

renewal community employment credit. 

Current Actions: There is no change 

in the paperwork burden previously 

approved by the Office of Management 

and Budget (OMB). This form is being 

submitted for renewal purposes only. 

Type of Review: Extension of a 

currently approved collection. 

Affected Public: Business or other forprofit organizations, individuals or 

households, farms and not-for-profit 

institutions. 

Estimated Number of Respondents: 

25. 

Estimated Time per Respondent: 6 

hrs., 33 min. 

Estimated Total Annual Burden 

Hours: 158. 

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. 

Desired Focus of Comments: The 

Internal Revenue Service (IRS) is 

particularly interested in comments 

that: 

• Evaluate whether the proposed 

collection of information is necessary 

for the proper performance of the 

functions of the agency, including 

whether the information will have 

practical utility. 

• Evaluate the accuracy of the 

agency’s estimate of the burden of the 

proposed collection of information, 

including the validity of the 

methodology and assumptions used. 

• Enhance the quality, utility, and 

clarity of the information to be 

collected; and 

• Minimize the burden of the 

collection of information on those who 

are to respond, including using 

appropriate automated, electronic, 

mechanical, or other technological 

collection techniques or other forms of 

information technology, e.g., by 

permitting electronic submissions of 

responses. 

Comments submitted in response to 

this notice will be summarized and/or 

included in the information collection 

request (ICR) for OMB approval of the 

extension of the information collection; 

they will also become a matter of public 

record. 

Approved: March 16, 2022. 

Ronald J. Durbala, 

IRS Tax Analyst. 

[FR Doc. 2022–06013 Filed 3–21–22; 8:45 am] 

BILLING CODE 4830–01–P 

DEPARTMENT OF THE TREASURY 

Internal Revenue Service 

Proposed Extension of Information 

Collection Request Submitted for 

Public Comment; Comment Request 

for Form 6252 

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 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. Currently, the IRS is 

soliciting comments concerning Form 

6252, Installment Sale Income. 

DATES: Written comments should be 

received on or before May 23, 2022 to 

be assured of consideration. 

ADDRESSES: Direct all written comments 

to Andre ́s Garcia, Internal Revenue 

Service, Room 6526, 1111 Constitution 

Avenue NW, Washington, DC 20224, or 

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

include, ‘‘OMB Number: 1545–0228— 

Public Comment Request Notice’’ in the 

Subject line. 

FOR FURTHER INFORMATION CONTACT: 

Requests for additional information or 

copies of the form and instructions 

should be directed to Ronald J. Durbala, 

at (202) 317–5746, at Internal Revenue 

Service, Room 6526, 1111 Constitution 

Avenue NW, Washington, DC 20224, or 

through the internet at 

RJoseph.Durbala@irs.gov. 

SUPPLEMENTARY INFORMATION: 

Title: Installment Sale Income. 

OMB Number: 1545–0228. 

Project Number: Form 6252. 

Abstract: Internal Revenue Code 

section 453 provides that if real or 

personal property is disposed of at a 

gain and at least one payment is to be 

received in a tax year after the year of 

sale, the income is to be reported in 

installments, as payment is received. 

Form 6252 provides for the computation 

of income to be reported in the year of 

sale and in years after the year of sale. 

It also provides for the computation of 

installment sales between certain 

related parties required by Code section 

453(e). 

Current Actions: There is no change 

in the paperwork burden previously 

approved by OMB. This form is being 

submitted for renewal purposes only. 

Type of Review: Extension of a 

currently approved collection. 

Affected Public: Business or other forprofit organizations, individuals or 

households, and farms. 

Estimated Number of Respondents: 

521,898. 

Estimated Time per Respondent: 3 

hrs., 4 min. 

Estimated Total Annual Burden 

Hours: 1,597,008. 

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. 

Desired Focus of Comments: The 

Internal Revenue Service (IRS) is 

particularly interested in comments 

that: 

• Evaluate whether the proposed 

collection of information is necessary 

for the proper performance of the 

functions of the agency, including 

whether the information will have 

practical utility. 

• Evaluate the accuracy of the 

agency’s estimate of the burden of the 

proposed collection of information, 

including the validity of the 

methodology and assumptions used. 

• Enhance the quality, utility, and 

clarity of the information to be 

collected; and 

• Minimize the burden of the 

collection of information on those who 

are to respond, including using 

appropriate automated, electronic, 

mechanical, or other technological 

collection techniques or other forms of 

information technology, e.g., by 

permitting electronic submissions of 

responses. 

Comments submitted in response to 

this notice will be summarized and/or 

included in the ICR for OMB approval 

of the extension of the information 

collection; they will also become a 

matter of public record. 


lotter on DSK11XQN23PROD with NOTICES1
16314 Federal Register / Vol. 87, No. 55 / Tuesday, March 22, 2022 / Notices 

Approved: March 16, 2022. 

Ronald J. Durbala, 

IRS Tax Analyst. 

[FR Doc. 2022–06000 Filed 3–21–22; 8:45 am] 

BILLING CODE 4830–01–P 

DEPARTMENT OF THE TREASURY 

Internal Revenue Service 

Proposed Extension of Information 

Collection Request Submitted for 

Public Comment; Comment Request 

for Form 1041–T 

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 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. Currently, the IRS is 

soliciting comments concerning Form 

1041–T, Allocation of Estimated Tax 

Payments to Beneficiaries (Under Code 

section 643(g)). 

DATES: Written comments should be 

received on or before May 23, 2022 to 

be assured of consideration. 

ADDRESSES: Direct all written comments 

to Andre ́s Garcia, Internal Revenue 

Service, Room 6526, 1111 Constitution 

Avenue NW, Washington, DC 20224, or 

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

include, ‘‘OMB Number: 1545–1020— 

Public Comment Request Notice’’ in the 

Subject line. 

FOR FURTHER INFORMATION CONTACT: 

Requests for additional information or 

copies of the form and instructions 

should be directed to Ronald J. Durbala, 

at (202) 317–5746, at Internal Revenue 

Service, Room 6526, 1111 Constitution 

Avenue NW, Washington, DC 20224, or 

through the internet at 

RJoseph.Durbala@irs.gov. 

SUPPLEMENTARY INFORMATION: 

Title: Allocation of Estimated Tax 

Payments to Beneficiaries (Under Code 

section 643(g)). 

OMB Number: 1545–1020. 

Project Number: Form 1041–T. 

Abstract: This form allows a trustee of 

a trust or an executor of an estimate to 

make an election under Internal 

Revenue Code section 643(g) to allocate 

any payment of estimated tax to a 

beneficiary(ies). The IRS uses the 

information on the form to determine 

the correct amounts that are to be 

transferred from the fiduciary’s account 

to the individual’s account. 

Current Actions: Changes to comply 

with current tax laws and updates in the 

burden estimates will result in a burden 

increase of 725 hours. This form is being 

submitted for renewal purposes only. 

Type of Review: Revision of a 

currently approved collection. 

Affected Public: Business or other forprofit organizations. 

Estimated Number of Respondents: 

2,381. 

Estimated Time per Respondent: 42 

min. 

Estimated Total Annual Burden 

Hours: 1,715. 

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 Office of Management 

and Budget (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. 

Desired Focus of Comments: The 

Internal Revenue Service (IRS) is 

particularly interested in comments 

that: 

• Evaluate whether the proposed 

collection of information is necessary 

for the proper performance of the 

functions of the agency, including 

whether the information will have 

practical utility. 

• Evaluate the accuracy of the 

agency’s estimate of the burden of the 

proposed collection of information, 

including the validity of the 

methodology and assumptions used. 

• Enhance the quality, utility, and 

clarity of the information to be 

collected; and 

• Minimize the burden of the 

collection of information on those who 

are to respond, including using 

appropriate automated, electronic, 

mechanical, or other technological 

collection techniques or other forms of 

information technology, e.g., by 

permitting electronic submissions of 

responses. 

Comments submitted in response to 

this notice will be summarized and/or 

included in the information collection 

request (ICR) for OMB approval of the 

extension of the information collection; 

they will also become a matter of public 

record. 

Approved: March 16, 2022. 

Ronald J. Durbala, 

IRS Tax Analyst. 

[FR Doc. 2022–06010 Filed 3–21–22; 8:45 am] 

BILLING CODE 4830–01–P 

DEPARTMENT OF THE TREASURY 

Agency Information Collection 

Activities; Submission for OMB 

Review; Comment Request; Rulings 

and Determination Letters 

AGENCY: Departmental Offices, U.S. 

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 (PRA), on or after 

the date of publication of this notice. 

The public is invited to submit 

comments on these requests. 

DATES: Comments must be received on 

or before April 21, 2022. 

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 Molly Stasko by emailing 

PRA@treasury.gov, calling (202) 622– 

8922, or viewing the entire information 

collection request at www.reginfo.gov. 

SUPPLEMENTARY INFORMATION: 1. Title: 

Rulings and determination letters. 

OMB Control Number: 1545–1522. 

Type of Review: Reinstatement with 

change of a previously approved 

collection. 

Description: This revenue procedure 

explains how the Service provides 

advice to taxpayers on issues under the 

jurisdiction of the Associate Chief 

Counsel (Corporate), the Associate Chief 

Counsel (Employee Benefits, Exempt 

Organizations, and Employment Taxes), 

the Associate Chief Counsel (Financial 

Institutions and Products), the Associate 

Chief Counsel (Income Tax and 

Accounting), the Associate Chief 

Counsel (International), the Associate 

Chief Counsel (Passthroughs and 

Special Industries), and the Associate 

Chief Counsel (Procedure and 

Administration). It explains the forms of 


lotter on DSK11XQN23PROD with NOTICES1