Federal Register / Vol. 87, No. 81 / Wednesday, April 27, 2022 / Notices 25087 

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 3115, Application for Change in 

Accounting Method. 

DATES: Written comments should be 

received on or before June 27, 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 

Office of Management and Budget 

(OMB) Control Number 1545–2070 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: Form 3115, Application for 

Change in Accounting Method. 

OMB Number: 1545–2070. 

Form Number: Form 3115. 

Abstract: Internal Revenue Code (IRC) 

section 446(e) provides that a taxpaying 

entity that changes its method of 

accounting for computing taxable 

income must first secure the consent of 

the Secretary. The taxpayer uses Form 

3115 to obtain this consent. 

Current Actions: There are changes to 

the existing collection: (1) Four 

questions were added to Form 3115 to 

reflect changes in IRS guidance 

documents and regulations, and (2) 

citations were added and updated to 

reflect current IRC sections, regulations, 

and guidance documents. 

Type of Review: Reinstatement of a 

previously approved collection. 

Affected Public: Estates, trusts, and 

not-for-profit institutions. 

Estimated Number of Responses: 630. 

Estimated Time per Respondent: 

99.99 hours. 

Estimated Total Annual Burden 

Hours: 62,994. 

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: April 22, 2022. 

Jon R. Callahan, 

Tax Analyst. 

[FR Doc. 2022–08950 Filed 4–26–22; 8:45 am] 

BILLING CODE 4830–01–P 

DEPARTMENT OF VETERANS 

AFFAIRS 

[OMB Control No. 2900–NEW] 

Agency Information Collection Activity 

Under OMB Review: Application for 

Veterans Affairs Life Insurance 

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: 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. Refer to ‘‘OMB Control 

No. 2900–NEW. 

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–NEW’’ 

in any correspondence. 

SUPPLEMENTARY INFORMATION: 

Authority: Public Law 104–13; 44 

U.S.C. 3501–3521. 

Title: Application for Veterans Affairs 

Life Insurance (VALI) VA Form 29– 

10277. 

OMB Control Number: 2900–NEW. 

Type of Review: New Collection 

(Request for a New OMB Control 

Number). 

Abstract: This form is used by 

authorized agents (POA, Guardian, or 

VA Fiduciary) to apply on behalf of 

incompetent Veterans for Veterans 

Affairs Life Insurance (VALI) and to 

designate a beneficiary. The information 

is required by law, 38 U.S.C. Section 

1922. 

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 87 FR 

8637 on February 15, 2022, page 8637. 

Affected Public: Individuals or 

Households. 

Estimated Annual Burden: 8,333. 

Estimated Average Burden per 

Respondent: 20 minutes. 

Frequency of Response: On occasion. 

Estimated Number of Respondents: 

25,000. 

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. 2022–08921 Filed 4–26–22; 8:45 am] 

BILLING CODE 8320–01–P 


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