[Federal Register Volume 87, Number 124 (Wednesday, June 29, 2022)]
[Notices]
[Pages 38831-38833]
From the Federal Register Online via the Government Publishing Office [www.gpo.gov]
[FR Doc No: 2022-13913]


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DEPARTMENT OF THE TREASURY


Agency Information Collection Activities; Submission for OMB 
Review; Comment Request; Multiple Internal Revenue Service (IRS) 
Information Collection Requests

AGENCY: Departmental Offices, Department of the Treasury.

ACTION: Notice of information collection, request for comment.

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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, on or after the date of publication of this 
notice. The public is invited to submit comments on these requests.

DATES: Comments should be received on or before July 29, 2022 to be 
assured of consideration.

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 Melody Braswell by emailing [email protected], calling 
(202) 622-1035, or viewing the entire information collection request at 
www.reginfo.gov.

SUPPLEMENTARY INFORMATION:

Internal Revenue Service (IRS)

    1. Title: Statement by Person(s) Receiving Gambling Winnings.
    OMB Number: 1545-0239.
    Form Number: Form 5754.

[[Page 38832]]

    Abstract: Form 5754 is to be completed if you receive gambling 
winnings either for someone else or as a member of a group of winners 
on the same winning ticket. The information you provide on the form 
enables the payer of the winnings to prepare Form W-2G, Certain 
Gambling Winnings, for each winner to show the winnings taxable to 
each.
    Type of Review: Extension of a currently approved collection.
    Affected Public: Business or other for-profit organizations, 
individuals or households, and not-for-profit institutions.
    Estimated Number of Respondents: 204,000.
    Estimated Time per Respondent: 12 minutes.
    Estimated Total Annual Burden Hours: 40,800.

    2. Title: Guidance for qualification as an acceptance agent, and 
execution of an agreement between an acceptance agent and the Internal 
Revenue Service relating to the issuance of certain taxpayer 
identifying numbers.
    OMB Number: 1545-1499.
    Revenue Procedure Number: 2006-10.
    Abstract: This revenue procedure describes application procedures 
for becoming an acceptance agent and the requisite agreement that an 
agent must execute with the Internal Revenue Service.
    Type of Review: Extension of a currently approved collection.
    Affected Public: Individuals, business or other for-profit 
organizations, not-for-profit institutions, Federal Government, and 
state, local or tribal governments.
    Estimated Number of Respondents: 8,000.
    Estimated Time per Respondent: 3 hours, 7 minutes.
    Estimated Total Annual Burden Hours: 24,960.

    3. Titles: Reportable Transaction Disclosure Statement; and 
Compliance Assurance Process (CAP) Application and (Attachments A, B, 
C, D).
    OMB Number: 1545-1800.
    Form Numbers: 8886 and 14234.
    Type of Review: Extension of a currently approved collection.
    Affected Public: Business or other for-profit organizations.
    Form 8886:
    Estimated Number of Respondents: 21,353.
    Estimated Time per Respondent: 21 hours, 33 minutes.
    Estimated Total Annual Burden Hours: 459,944.
    Form 14234:
    Estimated Number of Respondents: 125.
    Estimated Time per Response: 12 hours, 40 minutes.
    Estimated Total Annual Burden Hours: 1,584.

    4. Title: Waiver of Right to Consistent Agreement of Partnership 
Items and Partnership-Level Determinations as to Penalties, Additions 
to Tax, and Additional Amounts.
    OMB Number: 1545-1969.
    Form Number: 13751.
    Abstract: The information requested on Form 13751 will be used to 
determine the eligibility for participation in the settlement 
initiative of taxpayers related through TEFRA partnerships to 
ineligible applicants. Such determinations will involve partnership 
items and partnership-level determinations, as well as the calculation 
of tax liabilities resolved under this initiative, including penalties 
and interest.
    Type of Review: Extension of a currently approved collection.
    Affected Public: Individuals or households, Business or other for-
profit organizations, not-for-profit institutions.
    Estimated Number of Respondents: 100.
    Estimated Time per Respondent: 1 hour.
    Estimated Total Annual Burden Hours: 100 hours.

    5. Title: Reporting of health insurance coverage.
    OMB Number: 1545-2252.
    Form Number: TD 9660, Form 1094-B, and Form 1095-B.
    Abstract: This collection covers final regulations providing 
guidance to providers of minimum essential health coverage that are 
subject to the information reporting requirements of section 6055 of 
the Internal Revenue Code. Section 6055 requires every person who 
provides minimum essential coverage to file returns reporting 
information for everyone for whom they provide minimum essential 
coverage. Form 1095-B, Health Coverage, was created for reporting this 
information. Form 1094-B, Transmittal of Health Coverage Information 
Returns, is used to transmit Form 1095-B.
    Type of Review: Extension of a currently approved collection.
    Affected Public: Business or other for-profit organizations, not-
for-profit institutions, farms, and state, local, or tribal 
governments.
    Estimated Number of Respondents: 125,030,000.
    Estimated Time per Respondent: 10 minutes for Form 1094-B and 1 
minute for Form 1095-B.
    Estimated Total Annual Burden Hours: 2,088,333.

    6. Title: Relief for Service in Combat Zone and for Presidentially 
Declared Disaster.
    OMB Number: 1545-2286.
    Regulation Project Number: TD 8911, TD 9443, Form 15109.
    Abstract: This collection covers the final rules to the Regulations 
on Procedure and Administration (26 CFR part 301) under section 7508 of 
the Internal Revenue Code (Code), relating to postponement of certain 
acts by reason of service in a combat zone, and section 7508A, relating 
to postponement of certain tax-related deadlines by reason of a 
Presidentially declared disaster. Section 7508A was added to the Code 
by section 911 of the Taxpayer Relief Act of 1997, Public Law 105-34 
(111 Stat. 788 (1997)), effective for any period for performing an act 
that had not expired before August 5, 1997. Form 15109 was created to 
help taxpayers, including Civilian taxpayers working with U.S. Armed 
Forces, qualifying for such combat zone relief, provide the IRS with 
the appropriates dates.
    Type of Review: Extension of a currently approved collection.
    Affected Public: Individuals or households.
    Estimated Number of Respondents: 20,000.
    Estimated Time per Respondent: 20 minutes.
    Estimated Total Annual Burden Hours: 6,600.

    7. Title: User Fee for Employee Plan Determination or Opinion 
Letter Request.
    OMB Control Number: 1545-1772.
    Form Number: Form 8717 and Form 8717-A.
    Abstract: Internal Revenue Code section 7528 requires the payment 
of user fees for requests to the IRS for ruling letters, opinion 
letters, and determination letters. Forms 8717 and 8717-A are used by 
employee plan providers and sponsors to indicate the type of letter 
request and pay the appropriate user fee.
    Type of Review: Extension of a currently approved collection.
    Affected Public: Business or other for-profit organizations, and 
not-for-profit institutions.
    Estimated Number of Responses: 9,000.
    Estimated Time per Respondent: 2 hours, 38 minutes.
    Estimated Total Annual Burden Hours: 23,650.

    8. Title: Patient Protection and Affordable Care Act Patient 
Protection Notice.
    OMB Control Number: 1545-2181.
    Type of Review: Extension of a currently approved collection.

[[Page 38833]]

    Description: The Patient Protection Notice is used by health plan 
sponsors and issuers to notify certain individuals of their right to 
(1) choose a primary care provider or a pediatrician when a plan or 
issuer requires participants or subscribers to designate a primary care 
physician; or (2) obtain obstetrical or gynecological care without 
prior authorization.
    Form: TD 9951.
    Affected Public: Business or other for-profit; not-for profit 
organizations.
    Estimated Number of Respondents: 11,241.
    Estimated Total Number of Annual Responses: 148,181.
    Estimated Time per Response: 1 minute.
    Estimated Total Annual Burden Hours: 2,810 hours.
    Authority: 44 U.S.C. 3501 et seq.

Melody Braswell,
Treasury PRA Clearance Officer.
[FR Doc. 2022-13913 Filed 6-28-22; 8:45 am]
BILLING CODE 4830-01-P