 22628Federal Register / Vol. 87, No. 73 / Friday, April 15, 2022 / Notices    Service, Room 6526, 1111 Constitution Avenue NW, Washington, DC 20224, or by email to omb.unit@irs.gov. Please reference the information collection’s ‘‘OMB number 1545–0865’’ in the Subject line. FOR FURTHER INFORMATION CONTACT: Requests for additional information or copies of the form and instructions should be directed to Sara Covington, (202–317–4542), 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: Material Advisor Disclosure Statement.OMB Number: 1545–0865.Form Numbers: 8918.Abstract: Internal Revenue Code (IRC) 6111 requires a sub-set of promoters called ‘‘material advisors’’ to disclose information about the promotion of certain types of transactions called ‘‘reportable transactions.’’ Material advisors to any reportable transaction must disclose certain information about the reportable transaction by filing a Form 8918 with the IRS. Material advisors who file a Form 8918 will receive a reportable transaction number from the IRS. Material advisors must provide the reportable transaction number to all taxpayers and material advisors for whom the material advisor acts as a material advisor. Form 8918 has been redesigned with 2D Barcodes Placed on Page 4, which will be submitted with the rest of the form. 2D Barcodes are capable of capturing a vast amount of information, relieving material advisors of the need to submit attachments to ensure all required information is provided.  Current Actions: There are no changes being made to the form at this time. Type of Review: Revision of a currently approved collection. Affected Public: Business or other for-profit organizations and individuals or households.Estimated Number of Respondents:2,279. Estimated Time per Respondent: 16 hrs., 30 minutes. Estimated Total Annual Burden Hours: 37,627. 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 acollection 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: April 12, 2022. Sara L. Covington, IRS Tax Analyst. [FR Doc. 2022–08147 Filed 4–14–22; 8:45 am] BILLING CODE 4830–01–P  DEPARTMENT OF THE TREASURY Internal Revenue Service Proposed Collection; Comment Request for Patient Protection and Affordable Care Act Patient Protection Notice. 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 continuing information collections, as required by the Paperwork Reduction Act of 1995. The IRS is soliciting comments concerning patient protection and affordable care. DATES: Written comments should bereceived on or before June 14, 2022 tobe assured of consideration ADDRESSES: Direct all written commentsto Andres Garcia, Internal RevenueService, Room 6526, 1111 ConstitutionAvenue NW, Washington, DC 20224, or  by email to omb.unit@irs.gov. Include OMB control number 1545–2181 or Patient Protection and Affordable Care Act Patient Protection Notice, in the subject line of the message. FOR FURTHER INFORMATION CONTACT: Requests for additional information or copies of the form should be directed to Kerry Dennis at (202) 317–5751, or at Internal Revenue Service, Room 6526, 1111 Constitution Avenue NW, Washington DC 20224, or through the internet, at Kerry.L.Dennis@irs.gov. SUPPLEMENTARY INFORMATION: Title: Patient Protection and Affordable Care Act Patient Protection Notice. OMB Number: 1545–2181.Regulation Project Number: T.D. 9951. Abstract: 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. Current Actions: There is no change to the existing collection. Type of Review: Extension of a currently approved collection. Affected Public: Business or other for-profit; not-for profit organizations.Estimated Number of Respondents:11,241.Estimated Number of Responses:148,181.Estimated Time per Respondent: 1 minute. Estimated Total Annual Burden Hours: 2,810 hours. The following paragraph applies to all 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 if 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 Federal Register / Vol. 87, No. 73 / Friday, April 15, 2022 / Notices22629       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: April 11, 2022. Kerry L. Dennis, Tax Analyst. [FR Doc. 2022–08081 Filed 4–14–22; 8:45 am] BILLING CODE 4830–01–P  DEPARTMENT OF THE TREASURY Internal Revenue Service Proposed Collection; Requesting Comments on Schedule E (Form 1040) 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. The IRS is soliciting comments concerning Schedule E (Form 1040), Supplemental Income and Loss. DATES: Written comments should be received on or before June 14, 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 Control No. 1545–1972 in the subject line of the message. FOR FURTHER INFORMATION CONTACT: Requests for additional information or copies of this collection should be directed to Jon Callahan, (737) 800– 7639, at Internal Revenue Service, Room 6526, 1111 Constitution Avenue NW, Washington, DC 20224, or through the internet at jon.r.callahan@irs.gov. SUPPLEMENTARY INFORMATION: The IRS is currently seeking comments concerning the following information collection tools, reporting, and record-keeping requirements: Title: Supplemental Income and Loss. OMB Number: 1545–1972. Form Number: Schedule E (Form 1040).Abstract: Pursuant to Internal Revenue Code (IRC) section 6012(b) and Treasury Regulations section 1.6012–3, fiduciaries file tax returns for estates and trusts using Form 1041. Filers of Form 1041 use Schedule E (Form 1040) to report income and loss from rental real estate, royalties, partnerships, S corporations, estates, trusts, and residual interests in real estate mortgage investment conduits (REMICs). Current Actions: There is no change to the existing collection. However, the estimated number of responses has increased based on the most current filing data. Type of Review: Extension of a currently approved collection.Affected Public: Business or other for-profit organizations.Estimated Number of Responses:832,395. Estimated Time per Respondent: 9 hours, 56 minutes.Estimated Total Annual Burden Hours: 8,274,006.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: April 12, 2022. Jon R. Callahan, Tax Analyst. [FR Doc. 2022–08100 Filed 4–14–22; 8:45 am] BILLING CODE 4830–01–P  DEPARTMENT OF THE TREASURY Internal Revenue Service Proposed Collection; Requesting Comments on TD 8400, Taxation of Gain or Loss From Certain Nonfunctional Currency Transactions (Section 988 Transactions) 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. The IRS is soliciting comments concerning Treasury Decision (TD) 8400, Taxation of Gain or Loss from Certain Nonfunctional Currency Transactions (Section 988 Transactions). DATES: Written comments should be received on or before June 14, 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 Control No. 1545–1131 in the subject line of the message. FOR FURTHER INFORMATION CONTACT: Requests for additional information or copies of this collection should be directed to Jon Callahan, (737) 800– 7639, at Internal Revenue Service, Room 6526, 1111 Constitution Avenue NW, Washington, DC 20224, or through the internet at jon.r.callahan@irs.gov. SUPPLEMENTARY INFORMATION: The IRS is currently seeking comments concerning the following information collection tools, reporting, and record-keeping requirements: Title: TD 8400—Taxation of Gain or Loss from Certain Nonfunctional Currency Transactions (Section 988 Transactions). OMB Number: 1545–1131.Regulation Project Number: TD 8400. Abstract: This document contains previously approved final regulations regarding the taxation of gain or loss

Comments Sought on Patient Protection Notice Reg

Comments Sought on Patient Protection Notice Reg 

Internal Revenue Service

The IRS is requesting comment on T.D. 9951, which is used by health plan sponsors to notify individuals of their rights to choose a primary care physician and obstetrical or gynecological care. Comments are due by June 14. 

The IRS is requesting comment on T.D. 9951, which is used by health plan sponsors to notify individuals of their rights to choose a primary care physician and obstetrical or gynecological care. Comments are due by June 14.

The IRS is requesting comment on <a href="/lr/resolve//76rh4">T.D. 9951</a>, which is used by health plan sponsors to notify individuals of their rights to choose a primary care physician and obstetrical or gynecological care. Comments are due by June 14.