41872 Federal Register / Vol. 87, No. 133 / Wednesday, July 13, 2022 / Notices 

copies of this collection should be 

directed to LaNita Van Dyke, at (202) 

317–6009, at Internal Revenue Service, 

Room 6526, 1111 Constitution Avenue 

NW, Washington, DC 20224, or through 

the internet at Lanita.VanDyke@irs.gov. 

SUPPLEMENTARY INFORMATION: 

Title: Application for Enrollment to 

Practice Before the Internal Revenue 

Service. 

OMB Number: 1545–0950. 

Form Number: Form 23. 

Abstract: Form 23 must be completed 

by those who desire to practice before 

the Internal Revenue Service. The 

information on the form will be used by 

the Director of Practice to determine the 

qualifications and eligibility of 

applicants for enrollment. 

Current Actions: There are no changes 

to Form 23. 

Type of Review: Extension of a 

currently approved collection. 

Affected Public: Individuals or 

households. 

Estimated Number of Respondents: 

5,429. 

Estimated Time per Respondent: 30 

minutes. 

Estimated Total Annual Burden 

Hours: 2,715 hrs. 

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: July 8, 2022. 

Andres Garcia Leon, 

Supervisory Tax Analyst. 

[FR Doc. 2022–14952 Filed 7–12–22; 8:45 am] 

BILLING CODE 4830–01–P 

DEPARTMENT OF THE TREASURY 

Internal Revenue Service 

Proposed Collection; Comment 

Request for IRS Notice 97–45 

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 information 

collections, as required by the 

Paperwork Reduction Act of 1995. The 

IRS is soliciting comments concerning 

Notice 97–45, Highly Compensated 

Employee Definition. 

DATES: Written comments should be 

received on or before September 12, 

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 pra.comments@irs.gov. 

Include 1545–1550 or Title: Highly 

Compensated Employee Definition in 

the subject line of the message. 

FOR FURTHER INFORMATION CONTACT: 

Requests for additional information or 

copies of this collection should be 

directed to LaNita Van Dyke, 202–317– 

6009, at Internal Revenue Service, Room 

6526, 1111 Constitution Avenue NW, 

Washington, DC 20224, or through the 

internet at Lanita.VanDyke@irs.gov. 

SUPPLEMENTARY INFORMATION: 

Title: Highly Compensated Employee 

Definition. 

OMB Number: 1545–1550. 

Notice Number: Notice 97–45. 

Abstract: Notice 97–45 provides 

guidance on the definition of highly 

compensated employee (HCE) within 

the meaning of section 414(q) of the 

Internal Revenue Code, as simplified by 

section 1431 of the Small Business Job 

Protection Act of 1996, including an 

employer’s option to make a top-paid 

group election under section 

414(q)(1)(B)(ii). The notice requires 

qualified retirement plans that contain a 

definition of HCE to be amended to 

reflect the statutory changes to section 

414(q). 

Current Actions: There are no changes 

being made to the notice at this time. 

Type of Review: Extension of a 

currently approved collection. 

Affected Public: Businesses or other 

for-profit organizations, and not-forprofit institutions. 

Estimated Number of Respondents: 

218,683. 

Estimated Time per Response: 18 

minutes. 

Estimated Total Annual Burden 

Hours: 65,605. 

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: July 8, 2022. 

Andres Garcia Leon, 

Supervisory Tax Analyst. 

[FR Doc. 2022–14951 Filed 7–12–22; 8:45 am] 

BILLING CODE 4830–01–P 


jspears on DSK121TN23PROD with NOTICES1