 49094Federal Register / Vol. 86, No. 167 / Wednesday, September 1, 2021 / Notices    (2) The number and types of licenses approved; (3) The average amount of time elapsed from the date of filing of a license application until the date of its approval; (4) The extent to which the licensing procedures were effectively implemented; and(5) A description of commentsreceived from interested parties about the extent to which the licensing procedures were effective, after holding a public 30-day comment period. This document solicits comments from interested parties regarding the effectiveness of OFAC’s licensing procedures for the export of agricultural commodities, medicine, and medical devices to Sudan and Iran for the time period between October 1, 2016 and September 30, 2018. Interested parties submitting comments are asked to be as specific as possible. In the interest of accuracy and completeness, OFAC requires written comments. All comments received on or before October 1, 2021, will be considered by OFAC in developing the report to the Congress. Consideration of comments received after the end of the comment period cannot be assured. All comments made will be a matter of public record. OFAC therefore will neither accept nor consider comments accompanied by a request that part or all of the comments be treated confidentially because of their business proprietary nature or for any other reason. Copies of past biennial reports may be obtained from OFAC’s website: https://home.treasury.gov/system/files/ 126/tsra.pdf. Dated: August 27, 2021. Bradley T. Smith, Acting Director, Office of Foreign Assets Control. [FR Doc. 2021–18852 Filed 8–31–21; 8:45 am] BILLING CODE 4810–AL–P  DEPARTMENT OF THE TREASURY Internal Revenue Service Proposed Collection; Requesting Comments on Form 8849 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 Form 8849, Claim for Refund of Excise Taxes. DATES: Written comments should be received on or before November 1, 2021 to be assured of consideration. ADDRESSES: Direct all written comments to Kinna Brewington, Internal Revenue Service, Room 6526, 1111 Constitution Avenue NW, Washington, DC 20224.You must reference the information collection’s title, form number, reporting or record-keeping requirement number, and OMB number in your comment. FOR FURTHER INFORMATION CONTACT: Requests for additional information or copies of the form and instructions 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: Claim for Refund of Excise Taxes.OMB Number: 1545–1420. Form Number: Form 8849 and Schedules 1, 2, 3, 5, 6, and 8. Abstract: IRC sections 6402, 6404, 6511 and sections 301.6402–2, 301.6404–1, and 301.6404–3 of the regulations allow for refunds of taxes (except income taxes) or refund, abatement, or credit of interest, penalties, and additions to tax in the event of errors or certain actions by IRS. Taxpayers use Form 8849 to claim refunds of excise taxes. 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 organizations, individuals or households, and not-for-profit institutions, farms, and Federal, state, local or tribal governments.Estimated Number of Responses:111,147.Estimated Time per Respondent: 8 hours, 31 minutes. Estimated Total Annual Burden Hours: 946,827. 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: August 26, 2021. Chakinna B. Clemons, Supervisory Tax Analyst. [FR Doc. 2021–18889 Filed 8–31–21; 8:45 am] BILLING CODE 4830–01–P  DEPARTMENT OF THE TREASURY Internal Revenue Service Proposed Collection; Requesting Comments 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 proposed and/or continuing information collections, as required by the Paperwork Reduction Act of 1995. The IRS is soliciting comments concerning information collection requirements related to the guidance regarding the qualified severance of a trust for generation-skipping transfer (GST) tax purposes. DATES: Written comments should be received on or before November 1, 2021 to be assured of consideration. Federal Register / Vol. 86, No. 167 / Wednesday, September 1, 2021 / Notices49095      ADDRESSES: Direct all written comments to Kinna Brewington, Internal Revenue Service, Room 6526, 1111 Constitution Avenue NW, Washington, DC 20224.You must reference the information collection’s title, form number, reporting or record-keeping requirement number, and OMB number in your comment. FOR FURTHER INFORMATION CONTACT: Requests for additional information or copies of the form and instructions 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: Qualified Severance of a Trust for Generation-Skipping Transfer (GST) Tax Purposes.OMB Number: 1545–1902.Regulation Project Number: TD 9348and TD 9421.Abstract: This previously approved Regulation requires taxpayers to report a qualified severance by filing a Form 706–GS(T), or such other form that may be published by the Internal Revenue Service in the future that is specifically designated to be utilized to report qualified severances. Where Form 706– GS(T) is used, the filer should attach a Notice of Qualified Severance to the return that clearly identifies the trust that is being severed and the new trusts created as a result of the severance. The Notice must also provide the inclusion ratio of the trust that was severed and the inclusion ratios of the new trusts resulting from the severance. The information collected will be used by the IRS to identify the trusts being severed and the new trusts created upon severance. The collection of information is required in order to have a qualified severance.  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 organizations.Estimated Number of Responses: 650.Estimated Time per Respondent: 2 hours, 8 minutes.Estimated Total Annual Burden Hours: 1,352.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: August 26, 2021. Chakinna B. Clemons, Supervisory Tax Analyst. [FR Doc. 2021–18890 Filed 8–31–21; 8:45 am] BILLING CODE 4830–01–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 proposed and/or continuing information collections, as required by the Paperwork Reduction Act of 1995. The IRS is currently soliciting comments concerning public approval of tax-exempt private activity bonds. DATES: Written comments should be received on or before November 1, 2021 to be assured of consideration. ADDRESSES: Direct all written comments to Kinna Brewington, Internal Revenue Service, Room 6526, 1111 Constitution Avenue NW, Washington, DC 20224. You must reference the information collection’s title, form number, reporting or record-keeping requirement number, and OMB number in your comment. FOR FURTHER INFORMATION CONTACT: Requests for additional information or copies of the form and instructions 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: Public Approval of Tax-Exempt Private Activity Bonds.OMB Number: 1545–2185.Regulation Project Number: TD 9845.Abstract: The collection of information in these final regulations is the requirement in Treasury Regulations section 1.147(f)–1 that certain information be contained in a public notice or public approval and, consequently, disclosed to the public. The information is required to meet the statutory public approval requirement provided in the Internal Revenue Code section 147(f). Current Actions: There are changes to this existing collection: The 2017 Proposed Regulations in REG–128841– 07 were adopted as amended by the final regulations in Treasury Decision 9845. Type of Review: Revision of a currently approved collection. Affected Public: State and local governments.Estimated Number of Respondents:2000. Estimated Time per Respondent: 1 hour, 18 minutes. Estimated Total Annual Burden Hours: 2,600. 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.

Comments Sought on Trust Severance, GSTT Regs

Internal Revenue Service

The IRS has requested comments on regs (T.D. 9348; T.D. 9421) on the requirements for a qualified severance of a trust for generation-skipping transfer tax purposes under section 2642(a)(3). Comments are due by November 1.

<p>The IRS has requested comments on regs (T.D. 9348; T.D. 9421) on the requirements for a qualified severance of a trust for generation-skipping transfer tax purposes under section 2642(a)(3). Comments are due by November 1.</p>

<p>The IRS has requested comments on regs (<a href="/lr/resolve//czjs">T.D. 9348</a>; <a href="/lr/resolve//czsb">T.D. 9421</a>) on the requirements for a qualified severance of a trust for generation-skipping transfer tax purposes under section 2642(a)(3). Comments are due by November 1.</p>