<div> 54948Federal Register / Vol. 84, No. 198 / Friday, October 11, 2019 / Notices                               BILLING CODE 4810–AL–C Vessels 1. OT–2077 Russia flag; Vessel Registration Identification IMO 9025778 (vessel) [UKRAINE–EO13685] (Linked To:TRANSPETROCHART CO LTD). Identified pursuant to E.O. 13685 asproperty in which TRANSPETROCHART CO LTD, a person whose property and interests in property are blocked pursuant to E.O. 13685, has an interest.2. PASSAT Russia flag; Vessel Registration Identification IMO 8523242 (vessel) [UKRAINE–EO13685] (Linked To:TRANSPETROCHART CO LTD). Identified pursuant to E.O. 13685 asproperty in which TRANSPETROCHART CO LTD, a person whose property and interests in property are blocked pursuant to E.O. 13685, has an interest.3. SIG Russia flag; Vessel Registration Identification IMO 9735335 (vessel) [UKRAINE–EO13685] (Linked To:TRANSPETROCHART CO LTD). Identified pursuant to E.O. 13685 asproperty in which TRANSPETROCHART CO LTD, a person whose property and interests in property are blocked pursuant to E.O. 13685, has an interest.4. SUDAK Russia flag; Vessel Registration Identification IMO 8943155 (vessel) [UKRAINE–EO13685] (Linked To:TRANSPETROCHART CO LTD). Identified pursuant to E.O. 13685 asproperty in which TRANSPETROCHART CO LTD, a person whose property and interests in property are blocked pursuant to E.O. 13685, has an interest.5. YAZ Russia flag; Vessel Registration Identification IMO 9735323 (vessel) [UKRAINE–EO13685] (Linked To:TRANSPETROCHART CO LTD). Identified pursuant to E.O. 13685 as property in which TRANSPETROCHART CO                              LTD, a person whose property and interests in property are blocked pursuant to E.O. 13685, has an interest. Dated: September 27, 2019. Andrea M. Gacki, Director, Office of Foreign Assets Control. [FR Doc. 2019–21502 Filed 10–10–19; 8:45 am] BILLING CODE 4810–AL–P  DEPARTMENT OF THE TREASURY Internal Revenue Service Proposed Collection; Comment Request for Regulation Project 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 estate and gift taxes; qualified disclaimers of property (section 2518). DATES: Written comments should be received on or before December 10, 2019 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 regulations 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: Estate and Gift Taxes; Qualified Disclaimers of Property. OMB Number: 1545–0959. RegulationProject Number: TD 8095. Abstract: Internal Revenue Code section 2518 allows a person to disclaim an interest in property received by gift or inheritance. The interest is treated as if the disclaimant never received or transferred such interest for Federal gift tax purposes. A qualified disclaimer must be in writing and delivered to the transferor or trustee. Current Actions: There is no change to this existing regulation. Type of Review: Extension without change of a currently approved collection. Affected Public: Individuals or households. Estimated Number of Respondents:2,000. Estimated Time per Respondent: 30 minutes. Estimated Total Annual Burden Hours: 1,000. The following paragraph applies to all of the collections of 1information covered by this notice: <table><tr><td><div class="indented"><div class="indented">Federal Register / Vol. 84, No. 198 / Friday, October 11, 2019 / Notices</div></div></td><td>54949</td></tr><tr><td> </td><td> </td></tr><tr><td> </td><td> </td></tr></table>   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: October 07, 2019. Philippe Thomas, IRS Supervisory Tax Analyst. [FR Doc. 2019–22248 Filed 10–10–19; 8:45 am] BILLING CODE 4830–01–P  DEPARTMENT OF THE TREASURY Internal Revenue Service Proposed Collection; Comment Request for Form 13362 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 13362, Consent to Disclosure of Return Information. DATES: Written comments should be received on or before December 10, 2019 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 Dawn Bidne at Internal Revenue Service, Room 6526, 1111 Constitution Avenue NW, Washington, DC 20224, or at (202) 317– 6038, or through the internet at Sara.L.Covington@irs.gov. SUPPLEMENTARY INFORMATION: Title: Consent to Disclosure of Return Information.OMB Number: 1545–1856.Form Number: 13362.Abstract: The Consent Form is provided to external applicant that will allow the Service the ability to conduct tax checks to determine if an applicant is suitable for employment once they are determined qualified and within reach to receive an employment offer. Current Actions: There are no changes being made to the form at this time. Type of Review: Extension without change, of a currently approved collection.Affected Public: Federal Government.Estimated Number of Respondents:46,000.Estimated Time per Respondents: 10 minutes. Estimated Total Annual Burden Hours: 7,664. 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: October 7, 2019. Philippe Thomas, IRS Supervisory Tax Analyst. [FR Doc. 2019–22246 Filed 10–10–19; 8:45 am] BILLING CODE 4830–01–P  DEPARTMENT OF THE TREASURY Internal Revenue Service Proposed Collection; Comment Request for Form 8498 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 8498, Continuing Education Provider Application and Request for Provider Number. DATES: Written comments should be received on or before December 10, 2019 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 should be directed to Sara Covington at (202) 317–6038 or at Internal Revenue Service, room 6129, 1111 Constitution Avenue NW, Washington, DC 20224, or through the internet, at Sara.L.Covington@irs.gov. SUPPLEMENTARY INFORMATION: Title: Continuing Education Provider Application and Request for Provider Number.OMB Number: 1545–1459.Form Number: Form 8498.Abstract: Form 8498 is used by the Director of Practice to determine the qualifications of those individuals or organizations seeking to present continuing professional educational programs for persons enrolled to</div>

Comments Sought on Estate Tax, Qualified Disclaimer Regs

Comments Sought on Estate Tax, Qualified Disclaimer Regs

Internal Revenue Service

The IRS has requested public comment on regulations (T.D. 8095) under section 2518 concerning estate and gift taxes and qualified disclaimers. Comments are due by December 10.

The IRS has requested public comment on regulations (T.D. 8095) under section 2518 concerning estate and gift taxes and qualified disclaimers. Comments are due by December 10.