[Federal Register Volume 87, Number 188 (Thursday, September 29, 2022)]
[Notices]
[Pages 59163-59164]
From the Federal Register Online via the Government Publishing Office [www.gpo.gov]
[FR Doc No: 2022-21158]


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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, U.S. Department of the Treasury.

ACTION: Notice.

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SUMMARY: The Department of the Treasury will submit the following

[[Page 59164]]

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 October 31, 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. 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: Enhanced Oil Recovery Credit

    OMB Number: 1545-1292.
    Form Number: 8830.
    Abstract: This regulation provides guidance concerning the costs 
subject to the enhanced oil recovery credit, the circumstances under 
which the credit is available, and procedures for certifying to the 
Internal Revenue Service that a project meets the requirements of 
section 43(c) of the Internal Revenue Code.
    Current Actions: There are no changes being made to the 
regulations, at this time. Form 8830 was not issued for 2019-2020 
because the section 43 credit was completely phased out and the form 
was not needed due to the continued high price of crude oil; however, 
it will apply again for tax years beginning in 2021. The changes made 
to Form 8830, reflect Notice 2021-47. This will increase the number of 
responses by 1,550 and annual burden by 11,067 hours.
    Type of Review: Revision of a currently approved collection.
    Affected Public: Individuals or households, and business or other 
for-profit organizations.
    Estimated Number of Respondents: 1,590.
    Estimated Time per Respondent: 7.87 hours.
    Estimated Total Annual Burden Hours: 12,527.

2. Title: Testimony or Production of Records in a Court or Other 
Proceeding

    OMB Number: 1545-1850.
    Regulation Project Number: TD 9178.
    Abstract: Final regulation provide specific instructions and to 
clarify the circumstances under which more specific procedures take 
precedence. The final regulation extends the application of the 
regulation to former IRS officers and employees as well as to persons 
who are or were under contract to the IRS. The final regulation affects 
current and former IRS officers, employees and contractors, and persons 
who make requests or demands for disclosure.
    Type of Review: Extension of a currently approved collection.
    Affected Public: Businesses and other for-profit organizations, 
Individuals and households, Not-for-Profit institutions, and Farms.
    Estimated Number of Respondents: 1,400.
    Estimated Time per Respondent: 1 hour.
    Estimated Total Annual Burden Hours: 1,400.

3. Title: Intake/Interview & Quality Review Sheets

    OMB Number: 1545-1964.
    Form Numbers: 13614-C, 13614-C (AR), 13614-C (BN), 13614-C (BR), 
13614-C (DE), 13614-C (FA), 13614-C (FR), 13614-C (GUJ), 13614-C (HT), 
13614-C (IT) 13614-C (JA), 13614-C (KM), 13614-C (KO), 13614-C (LP), 
13614-C (PA), 13614-C (PL), 13614-C (PT), 13614-C (RU), 13614-C (SO), 
13614-C (SP), 13614-C (TL), 13614-C (UR), 13614-C (VIE), 13614-C (ZH-S) 
13614-C (ZH-T), and 13614-NR.
    Abstract: The Form 13614 series contains a standardized list of 
required intake questions to guide volunteers in the Tax Counseling for 
the Elderly (TCE) and Volunteer Income Tax Assistance (VITA) programs 
in asking taxpayers basic questions about themselves. The form provides 
the volunteer with structured and consistent information to accurately 
prepare the taxpayer's return.
    Type of Review: Extension of a currently approved collection.
    Affected Public: Individuals or households.
    Estimated Number of Responses: 3,750,000.
    Estimated Time per Respondent: 10 minutes.
    Estimated Total Annual Burden Hours: 625,000.

    Authority: 44 U.S.C. 3501 et seq.

Melody Braswell,
Treasury PRA Clearance Officer.
[FR Doc. 2022-21158 Filed 9-28-22; 8:45 am]
BILLING CODE 4830-01-P