26802 Federal Register / Vol. 87, No. 87 / Thursday, May 5, 2022 / Notices 

reduce paperwork and respondent 

burden, invites the general public and 

other Federal agencies to take this 

opportunity to comment on information 

collections, as required by the 

Paperwork Reduction Act of 1995. The 

IRS is soliciting comments concerning 

LKE (Like-Kind Exchanges) Auto 

Leasing Programs. 

DATES: Written comments should be 

received on or before July 5, 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 Number 1545–1834–LKE (LikeKind Exchanges) Auto Leasing 

Programs’’ in the subject line of the 

message. 

FOR FURTHER INFORMATION CONTACT: 

Requests for additional information or 

copies of this collection should be 

directed to Martha R. Brinson, at (202) 

317–5753, or at Internal Revenue 

Service, Room 6526, 1111 Constitution 

Avenue NW, Washington, DC 20224, or 

through the internet at 

Martha.R.Brinson@irs.gov. 

SUPPLEMENTARY INFORMATION: Title: LKE 

(Like-Kind Exchanges) Auto Leasing 

Programs. 

OMB Number: 1545–1834. 

Revenue Procedure Number: 2003–39. 

Abstract: Revenue Procedure 2003–39 

provides safe harbors for certain aspects 

of the qualification under § 1031 of 

certain exchanges of property pursuant 

to LKE Programs for federal income tax 

purposes. 

Current Actions: There are no changes 

being made to the revenue procedure at 

this time. 

Type of Review: Extension of a 

currently approved collection. 

Affected Public: Business or other forprofit organizations. 

Estimated Number of Respondents: 

8,600. 

Estimated Average Time per 

Respondent: 1 hour. 

Estimated Total Annual Burden 

Hours: 8,600. 

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. Comments will be 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 has 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 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 25, 2022. 

Martha R. Brinson, 

Tax Analyst. 

[FR Doc. 2022–09619 Filed 5–4–22; 8:45 am] 

BILLING CODE 4830–01–P 

DEPARTMENT OF THE TREASURY 

Internal Revenue Service 

Proposed Collection; Comment 

Request for Form 8288–B 

AGENCY: Internal Revenue Service (IRS), 

Treasury. 

ACTION: Notice and request for 

comments. 

SUMMARY: The Internal Revenue Service 

(IRS), 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 information 

collections, as required by the 

Paperwork Reduction Act of 1995. The 

IRS is soliciting comments concerning 

Application for Withholding Certificate 

for Dispositions by Foreign Persons of 

U.S. Real Property Interests. 

DATES: Written comments should be 

received on or before July 5, 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 Number 1545–1060-Application 

for Withholding Certificate for 

Dispositions by Foreign Persons of U.S. 

Real Property Interests’’ in the subject 

line of the message. 

FOR FURTHER INFORMATION CONTACT: 

Requests for additional information or 

copies of this collection should be 

directed to Martha R. Brinson, at 

(202)317–5753, or at Internal Revenue 

Service, Room 6526, 1111 Constitution 

Avenue NW, Washington, DC 20224, or 

through the internet at 

Martha.R.Brinson@irs.gov. 

SUPPLEMENTARY INFORMATION: Title: 

Application for Withholding Certificate 

for Dispositions by Foreign Persons of 

U.S. Real Property Interests. 

OMB Number: 1545–1060. 

Form Number: 8288–B. 

Abstract: Section 1445 of the Internal 

Revenue Code requires transferees to 

withhold tax on the amount realized 

from sales or other dispositions by 

foreign persons of U.S. real property 

interests. Code sections 1445(b) and (c) 

allow the withholding to be reduced or 

eliminated under certain circumstances. 

Form 8288–B is used to apply for a 

withholding certificate from IRS to 

reduce or eliminate the withholding 

required by Code section 1445. 

Current Actions: There are no changes 

being made to the form at this time. 

Type of Review: Extension of a 

currently approved collection. 

Affected Public: Business or other forprofit organizations and individuals or 

households. 

Estimated Number of Respondents: 

508. 

Estimated Time per Respondent: 

5hrs., 45 minutes. 

Estimated Total Annual Burden 

Hours: 2,926 hours. 

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. Comments 

will be 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 has 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, 


lotter on DSK11XQN23PROD with NOTICES1
Federal Register / Vol. 87, No. 87 / Thursday, May 5, 2022 / Notices 26803 

and clarity of the information to be 

collected; (d) ways to minimize the 

burden of the collection of information 

on 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 25, 2022. 

Martha R. Brinson, 

Tax Analyst. 

[FR Doc. 2022–09618 Filed 5–4–22; 8:45 am] 

BILLING CODE 4830–01–P 

DEPARTMENT OF THE TREASURY 

Internal Revenue Service 

Proposed Collection; Comment 

Request for Notice 2009–52 

AGENCY: Internal Revenue Service (IRS), 

Treasury. 

ACTION: Notice and request for 

comments. 

SUMMARY: The Internal Revenue Service 

(IRS), 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 information 

collections, as required by the 

Paperwork Reduction Act of 1995. The 

IRS is soliciting comments concerning 

Election of Investment Tax Credit in 

Lieu of Production Tax Credit; 

Coordination With Department of 

Treasury Grants for Specified Energy 

Property in Lieu of Tax Credits. 

DATES: Written comments should be 

received on or before July 5, 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 Number 1545–2145–Election of 

Investment Tax Credit in Lieu of 

Production Tax Credit; Coordination 

With Department of Treasury Grants for 

Specified Energy Property in Lieu of 

Tax Credits’’ in the subject line of the 

message. 

FOR FURTHER INFORMATION CONTACT: 

Requests for additional information or 

copies of this collection should be 

directed to Martha R. Brinson, at (202) 

317–5753, or at Internal Revenue 

Service, Room 6526, 1111 Constitution 

Avenue NW, Washington, DC 20224, or 

through the internet at 

Martha.R.Brinson@irs.gov. 

SUPPLEMENTARY INFORMATION: 

Title: Election of Investment Tax 

Credit in Lieu of Production Tax Credit; 

Coordination With Department of 

Treasury Grants for Specified Energy 

Property in Lieu of Tax Credits. 

OMB Number: 1545–2145. 

Notice Number: 2009–52. 

Abstract: This notice provides a 

description of the procedures that 

taxpayers will be required to follow to 

make an irrevocable election to take the 

investment tax credit for energy 

property under § 48 of the Internal 

Revenue Code in lieu of the production 

tax credit under § 45. This election was 

created by the American Recovery and 

Reinvestment Act of 2009, H.R. 1, 123 

STAT. 115 (the Act), which was enacted 

on February 17, 2009. This notice 

includes information about election 

procedures and the documentation 

required to complete the election. The 

notice also discusses the coordination of 

this irrevocable election with an 

election to take a Department of 

Treasury grant for specified energy 

property. 

Current Actions: There is no change 

in the paperwork burden previously 

approved by OMB. 

Type of Review: Extension of a 

currently approved collection. 

Affected Public: Businesses and other 

for-profit organizations. 

Estimated Number of Respondents: 

100. 

Estimated Time per Respondent: 1 

hour. 

Estimated Total Annual Burden 

Hours: 100 hours. 

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. Comments 

will be 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 has 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 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 25, 2022. 

Martha R. Brinson, 

Tax Analyst. 

[FR Doc. 2022–09620 Filed 5–4–22; 8:45 am] 

BILLING CODE 4830–01–P 

UNIFIED CARRIER REGISTRATION 

PLAN 

Sunshine Act; Meeting 

TIME AND DATE: May 12, 2022, 12:00 p.m. 

to 2:00 p.m., Eastern time. 

PLACE: This meeting will be accessible 

via conference call and via Zoom 

Meeting and Screenshare. Any 

interested person may call (i) 1–929– 

205–6099 (US Toll) or 1–669–900–6833 

(US Toll) or (ii) 1–877–853–5247 (US 

Toll Free) or 1–888–788–0099 (US Toll 

Free), Meeting ID: 967 1976 3715, to 

listen and participate in this meeting. 

The website to participate via Zoom 

Meeting and Screenshare is https://

kellen.zoom.us/meeting/register/

tJIqduCvqDgtG9GwZFBr

RxxswAZ75TLj54KL. 

STATUS: This meeting will be open to the 

public. 

MATTERS TO BE CONSIDERED: The Unified 

Carrier Registration Education and 

Training Subcommittee (the 

‘‘Subcommittee’’) will continue its work 

in developing and implementing the 

Unified Carrier Registration Plan and 

Agreement. The subject matter of this 

meeting will include: 

Proposed Agenda 

I. Call to Order—Subcommittee Chair 

The Subcommittee Chair will 

welcome attendees, call the meeting to 

order, call roll for the Subcommittee, 

confirm whether a quorum is present, 

and facilitate self-introductions. 

II. Verification of Publication of 

Meeting Notice—UCR Executive 

Director 

The UCR Executive Director will 

verify the publication of the meeting 

notice on the UCR website and 

distribution to the UCR contact list via 

email followed by the subsequent 

publication of the notice in the Federal 

Register. 


lotter on DSK11XQN23PROD with NOTICES1