<div> 6262Federal Register / Vol. 85, No. 23 / Tuesday, February 4, 2020 / Notices   submitting the comment (or signing the document, if submitted on behalf of an association, business, labor union, etc.). Under 5 U.S.C. 553(c), DOT solicits comments from the public to better inform its processes. DOT posts these comments, without edit, including any personal information the commenter provides, to www.regulations.gov, as described in the system of records notice (DOT/ALL–14 FDMS), which can be reviewed at https:// www.transportation.gov/privacy. See also https://www.regulations.gov/ privacyNotice for the privacy notice of regulations.gov. Issued in Washington, DC. John Karl Alexy, Associate Administrator for Railroad Safety Chief Safety Officer. [FR Doc. 2020–02031 Filed 2–3–20; 8:45 am] BILLING CODE 4910–06–P  DEPARTMENT OF TRANSPORTATION Federal Railroad Administration [Docket Number FRA–2020–0015] Notice of Application for Approval of Discontinuance or Modification of a Railroad Signal System Under part 235 of title 49 of the Code of Federal Regulations (CFR) and 49 U.S.C. 20502(a), this provides the public notice that on January 27, 2020, WATCO Companies, LLC (WATCO) petitioned the Federal Railroad Administration (FRA) seeking approval to discontinue or modify a signal system. FRA assigned the petition Docket Number FRA–2020–0015. Applicant: WATCO Companies, LLC, Mr. Scott Adams, Vice President of Engineering, 315 W 3rd Street, Pittsburg, KS 66762. Specifically, WATCO requests permission to discontinue the automatic interlocking signal system at Metcalf, Illinois, where the Decatur Subdivision, milepost (MP) BD 215.9, crosses the Charleston Subdivision, MP 288.5. Upon discontinuance of the automatic interlocking signal system, the railroad crossing-at-grade will be protected by lighted STOP signs placed in each quadrant, and General Code of Operating Rules 6.16, Approaching Railroad Crossings, Drawbridges, and End of Multiple Main Track, will be in effect. A copy of the petition, as well as any written communications concerning the petition, is available for review online at www.regulations.gov and in person at the U.S. Department of Transportation’s (DOT) Docket Operations Facility, 1200  New Jersey Ave. SE, W12–140, Washington, DC 20590. The Docket Operations Facility is open from 9 a.m. to 5 p.m., Monday through Friday, except Federal Holidays. Interested parties are invited to participate in these proceedings by submitting written views, data, or comments. FRA does not anticipate scheduling a public hearing in connection with these proceedings since the facts do not appear to warrant a hearing. If any interested parties desire an opportunity for oral comment and a public hearing, they should notify FRA, in writing, before the end of the comment period and specify the basis for their request. All communications concerning these proceedings should identify the appropriate docket number and may be submitted by any of the following methods: <ul><li>Website: http:// www.regulations.gov. Follow the online instructions for submitting comments.</li></ul> <ul><li>Fax: 202–493–2251.</li></ul> <ul><li>Mail: Docket Operations Facility, U.S. Department of Transportation, 1200 New Jersey Ave. SE, W12–140, Washington, DC 20590.</li></ul> <ul><li>Hand Delivery: 1200 New Jersey Ave. SE, Room W12–140, Washington, DC 20590, between 9 a.m. and 5 p.m., Monday through Friday, except Federal Holidays.</li></ul> Communications received by March 20, 2020 will be considered by FRA before final action is taken. Comments received after that date will be considered if practicable. Anyone can search the electronic form of any written communications and comments received into any of our dockets by the name of the individual submitting the comment (or signing the document, if submitted on behalf of an association, business, labor union, etc.). Under 5 U.S.C. 553(c), DOT solicits comments from the public to better inform its processes. DOT posts these comments, without edit, including any personal information the commenter provides, to www.regulations.gov, as described in the system of records notice (DOT/ALL–14 FDMS), which can be reviewed at www.dot.gov/privacy. See also http://www.regulations.gov/ #!privacyNotice for the privacy notice of regulations.gov. Issued in Washington, DC. John Karl Alexy, Associate Administrator for Railroad Safety Chief Safety Officer. [FR Doc. 2020–02030 Filed 2–3–20; 8:45 am] BILLING CODE 4910–06–P  DEPARTMENT OF THE TREASURY Internal Revenue Service Proposed Collection; Comment Request for Form 5227 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 Form 5227, Split-Interest Trust Information Return. DATES: Written comments should bereceived on or before April 6, 2020 tobe assured of consideration. ADDRESSES: Direct all written commentsto Dr. Philippe Thomas, InternalRevenue Service, Room 6526, 1111Constitution Avenue NW, Washington,DC 20224. FOR FURTHER INFORMATION CONTACT: Requests for additional information or copies of the form and instructions should be directed to Sara Covington, at(202) 317–6038, or Internal Revenue Service, Room 6526, 1111 Constitution Avenue NW, Washington, DC 20224, or through the internet at Sara.L.Covington@irs.gov. SUPPLEMENTARY INFORMATION: Title: Split-Interest Trust Information Return.OMB Number: 1545–0196.Form Number: 5227. Abstract: Form 5227 is used to report the financial activities of a split-interest trust described in Internal Revenue Code section 4947(a)(2), and to determine whether the trust is treated as a private foundation and is subject to the excise taxes under Chapter 42 of the Code. Current Actions: There are no changes being made to the form since 2019 revision; however, there are changes and adjustments made to the burden estimates based on the most recent filing data. Type of Review: Revision of a currently approved collection.Affected Public: Business or other for-profit organizations.Estimated Number of Responses:199,900.Estimated Time per Respondent: 45 hr., 24 min.Estimated Total Annual Burden Hours: 9,076,744. <table><tr><td><div class="indented"><div class="indented">Federal Register / Vol. 85, No. 23 / Tuesday, February 4, 2020 / Notices</div></div></td><td>6263</td></tr><tr><td> </td><td> </td></tr><tr><td> </td><td> </td></tr></table>  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: January 28, 2020. Philippe Thomas, IRS Supervisory Tax Analyst. [FR Doc. 2020–02079 Filed 2–3–20; 8:45 am] BILLING CODE 4830–01–P  DEPARTMENT OF THE TREASURY Internal Revenue Service Proposed Collection; Comment Request for Form 970 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 Application To Use LIFO Inventory Method. DATES: Written comments should bereceived on or before April 6, 2020 tobe assured of consideration. ADDRESSES: Direct all written commentsto Dr. Philippe Thomas, InternalRevenue Service, Room 6526, 1111Constitution Avenue NW, Washington,DC 20224. FOR FURTHER INFORMATION CONTACT: Requests for additional information or copies of the form and instructions should be directed to Sara Covington,(202) 317–6038, at Internal Revenue Service, Room 6526, 1111 Constitution Avenue NW, Washington, DC 20224, or through the internet at Sara.L.Covington@irs.gov. SUPPLEMENTARY INFORMATION:Title: Application To Use LIFOInventory Method.OMB Number: 1545–0042.Form Number: Form 970. Abstract: Form 970 is filed by individuals, partnerships, trusts, estates, or corporations to elect to use the last-in first-out (LIFO) inventory method or to extend the LIFO method to additional goods as described in section 472. The IRS uses Form 970 to determine if the election was properly made. Current Actions: There are no changes being made to Form 970 at this time.Type of Review: Extension of a currently approved collection.Affected Public: Business or other for-profit organizations and individual or households.Estimated Number of Respondents:2,000.Estimated Time per Respondent: 21 hours, 6 minutes.Estimated Total Annual Reporting Burden Hours: 42,220.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: January 28, 2020. Philippe Thomas, IRS Supervisory Tax Analyst. [FR Doc. 2020–02078 Filed 2–3–20; 8:45 am] BILLING CODE 4830–01–P  DEPARTMENT OF THE TREASURY Internal Revenue Service Proposed Collection; Comment Request for Form 8855 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 proposed and/or continuing information collections, as required by the Paperwork Reduction Act of 1995 3506(c)(2)(A). Currently, the IRS is soliciting comments concerning Form 8855, Election To Treat a Qualified Revocable Trust as Party of an Estate. DATES: Written comments should be received on or before April 6, 2020 to be assured of consideration. ADDRESSES: Direct all written comments to Dr. Philippe Thomas, Internal Revenue Service, Room 6526, 1111 Constitution Avenue NW, Washington, DC 20224. FOR FURTHER INFORMATION CONTACT: Requests for additional information or copies of the form and instructions should be directed to LaNita Van Dyke 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: Election To Treat a Qualified Revocable Trust as Party of an Estate.OMB Number: 1545–1881.</div>

Comments Sought on Split-Interest Trust Form 

Internal Revenue Service

The IRS has requested comments on Form 5227, “Split-Interest Trust Information Return.” Comments are due by April 6.

The IRS has requested comments on Form 5227, “Split-Interest Trust Information Return.” Comments are due by April 6.