Federal Register / Vol. 90, No. 21 / Monday, February 3, 2025 / Notices 8839 

DEPARTMENT OF THE TREASURY 

Internal Revenue Service 

Proposed Extension of Information 

Collection Request Submitted for 

Public Comment; Comment Request 

on Burden Related to Completing Form 

7203 

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 the 

burden for completing the form 7203, S 

Corporation Shareholder Stock and 

Debt Basis Limitations. 

DATES: Written comments should be 

received on or before April 4, 2025 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 pra.comments@irs.gov. 

Please include, ‘‘OMB Number: 1545– 

2302—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: S Corporation Shareholder 

Stock and Debt Basis Limitations. 

OMB Number: 1545–2302. 

Document Number: Forms 7203. 

Abstract: Internal Revenue Code (IRC) 

Section 1366 determines the 

shareholder’s tax liability from an S 

corporation. IRC Section 1367 details 

the adjustments to basis including the 

increase and decrease in basis, income 

items included in basis, the basis of 

indebtedness, and the basis of inherited 

stock. Shareholders will use Form 7203 

to calculate their stock and debt basis, 

ensuring the losses and deductions are 

accurately claimed. 

Current Actions: There are no changes 

in the form previously approved by 

OMB. However, updates in the burden 

computation will result in a burden 

decrease of 51,100 hours. 

Type of Review: Revision of a 

currently approved collection. 

Affected Public: Estates and Trusts. 

Estimated Number of Respondents: 

70,000. 

Estimated Time per Respondent: 3 

hrs., 2 min. 

Estimated Total Annual Burden 

Hours: 214,200. 

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. 

Approved: January 27, 2025. 

Ronald J. Durbala, 

IRS Tax Analyst. 

[FR Doc. 2025–02076 Filed 1–31–25; 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 8882 

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 

8882, Credit for Employer-Provided 

Child Care Facilities and Services. 

DATES: Written comments should be 

received on or before April 4, 2025 to 

be assured of consideration. 

ADDRESSES: Written comments and 

recommendations for the proposed 

information collection should be sent 

within 60 days of publication of this 

notice to omb.unit@irs.gov. Please 

include, ‘‘OMB Number: 1545–1809— 

Public Comment Request Notice’’ in the 

Subject line. Requests for additional 

information or copies of this collection 

can be directed to Ronald J. Durbala, at 

RJoseph.Durbala@irs.gov. 

SUPPLEMENTARY INFORMATION: 

Title: Credit for Employer-Provided 

Child Care Facilities and Services. 

OMB Number: 1545–1809. 

Project Number: Form 8882. 

Abstract: Employers use Form 8882 to 

claim the credit for qualified childcare 

facility and resource and referral 

expenditures. It is part of the general 

business credit. 

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: Businesses and other 

for-profit organizations, and 

individuals. 

Estimated Number of Respondents: 

286. 

Estimated Time per Respondent: 3 

hrs. 41 min. 


khammond on DSK9W7S144PROD with NOTICES
8840 Federal Register / Vol. 90, No. 21 / Monday, February 3, 2025 / Notices 

Estimated Total Annual Burden 

Hours: 1,053. 

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. 

Approved: January 27, 2025. 

Ronald J. Durbala, 

IRS Tax Analyst. 

[FR Doc. 2025–02074 Filed 1–31–25; 8:45 am] 

BILLING CODE 4830–01–P 

UNITED STATES SENTENCING 

COMMISSION 

Sentencing Guidelines for United 

States Courts 

AGENCY: United States Sentencing 

Commission. 

ACTION: Request for public comment. 

SUMMARY: The United States Sentencing 

Commission intends to address certain 

issues relating to offenses involving 

fentanyl, fentanyl analogues, and other 

opioids. As part of its statutory 

authority and responsibility to analyze 

sentencing issues, including operation 

of the federal sentencing guidelines, the 

Commission is publishing these issues 

for comment to inform the 

Commission’s consideration of the 

issues related to this topic. The issues 

for comment are set forth in the 

Supplementary Information portion of 

this notice. 

DATES: Public comment regarding the 

issues for comment set forth in this 

notice should be received by the 

Commission not later than May 1, 2025. 

Any public comment received after the 

close of the comment period may not be 

considered. 

ADDRESSES: There are two methods for 

submitting public comment. 

Electronic Submission of Comments. 

Comments may be submitted 

electronically via the Commission’s 

Public Comment Submission Portal at 

https://comment.ussc.gov. Follow the 

online instructions for submitting 

comments. 

Submission of Comments by Mail. 

Comments may be submitted by mail to 

the following address: United States 

Sentencing Commission, One Columbus 

Circle NE, Suite 2–500, Washington, DC 

20002–8002, Attention: Public Affairs— 

Fentanyl and Other Opioids. 

FOR FURTHER INFORMATION CONTACT: 

Jennifer Dukes, Senior Public Affairs 

Specialist, (202) 502–4597. 

SUPPLEMENTARY INFORMATION: The 

United States Sentencing Commission is 

an independent agency in the judicial 

branch of the United States 

Government. The Commission 

promulgates sentencing guidelines and 

policy statements for federal courts 

pursuant to 28 U.S.C. 994(a). The 

Commission also periodically reviews 

and revises previously promulgated 

guidelines pursuant to 28 U.S.C. 994(o) 

and submits guideline amendments to 

the Congress not later than the first day 

of May each year pursuant to 28 U.S.C. 

994(p). 

Request for Comment on Offenses 

Involving Fentanyl, Fentanyl 

Analogues, and Other Opioids 

Fentanyl and fentanyl analogue cases 

have increased substantially over the 

last several years. Since fiscal year 2019, 

fentanyl cases have increased 244.7 

percent, such that they comprised 16.3 

percent of all federal drug trafficking 

cases in fiscal year 2023. Today, 

fentanyl represents the third most 

common drug type in federal drug 

trafficking cases. Fentanyl analogue 

cases have increased 113.5 percent since 

fiscal year 2019, but those cases occupy 

a much smaller portion of the federal 

drug trafficking case load (1.4%). 

Previous Commission Action 

In response to rising numbers of 

fentanyl and fentanyl analogue cases, 

the Commission previously undertook a 

multi-year study of synthetic controlled 

substances. In 2018, following that 

study, the Commission amended 

§ 2D1.1 (Unlawful Manufacturing, 

Importing, Exporting, or Trafficking 

(Including Possession with Intent to 

Commit Those Offenses); Attempt or 

Conspiracy) to add an enhancement 

specific to fentanyl and fentanyl 

analogue cases. In particular, the 

Commission added a new specific 

offense characteristic at subsection 

(b)(13) providing a 4-level increase 

when the defendant knowingly 

misrepresented or knowingly marketed 

as another substance a mixture or 

substance containing fentanyl or a 

fentanyl analogue. See USSG, App. C. 

amend. 807 (effective Nov. 1, 2018). In 

adding this new specific offense 

characteristic, the Commission pointed 

to the harm attendant to cases where a 

user does not know the substance they 

are using contains fentanyl or fentanyl 

analogue. Id. As the Commission 

explained, ‘‘[b]ecause of fentanyl’s 

extreme potency, the risk of overdose 

death is great, particularly when the 

user is inexperienced or unaware of 

what substance he or she is using.’’ Id. 

Thus, the Commission concluded that 

‘‘it is appropriate for traffickers who 

knowingly misrepresent fentanyl or a 

fentanyl analogue as another substance 

to receive additional punishment.’’ Id. 

In 2023, the Commission amended 

§ 2D1.1(b)(13) based on the continued 

increase in fentanyl and fentanyl 

analogue distribution. See USSG, App. 

C. amend. 818 (effective Nov. 1, 2023). 

The amendment added a new 

subparagraph (B) with an alternative 2- 

level enhancement for offenses where 

the defendant represented or marketed 

as a legitimately manufactured drug 

another mixture or substance containing 

fentanyl or a fentanyl analogue, and 

acted with willful blindness or 

conscious avoidance of knowledge that 

such mixture or substance was not the 

legitimately manufactured drug. Id. As 

grounds for the amendment, the 

Commission cited data from the Drug 

Enforcement Agency (‘‘DEA’’) showing a 

substantial increase in the seizure of 

fake prescription pills. Id. The DEA 

reported seizing over 50.6 million fake 

pills in calendar year 2022, with 70 


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