Published 30-Day FRN

Federal Register / Vol. 87, No. 81 / Wednesday, April 27, 2022 / Notices
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 3115, Application for Change in
Accounting Method.
DATES: Written comments should be
received on or before June 27, 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 [email protected]. Include
Office of Management and Budget
(OMB) Control Number 1545–2070 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 [email protected].
SUPPLEMENTARY INFORMATION: The IRS is
currently seeking comments concerning
the following information collection
tools, reporting, and record-keeping
requirements:
Title: Form 3115, Application for
Change in Accounting Method.
OMB Number: 1545–2070.
Form Number: Form 3115.
Abstract: Internal Revenue Code (IRC)
section 446(e) provides that a taxpaying
entity that changes its method of
accounting for computing taxable
income must first secure the consent of
the Secretary. The taxpayer uses Form
3115 to obtain this consent.
Current Actions: There are changes to
the existing collection: (1) Four
questions were added to Form 3115 to
reflect changes in IRS guidance
documents and regulations, and (2)
citations were added and updated to
reflect current IRC sections, regulations,
and guidance documents.
Type of Review: Reinstatement of a
previously approved collection.
Affected Public: Estates, trusts, and
not-for-profit institutions.
Estimated Number of Responses: 630.
Estimated Time per Respondent:
99.99 hours.
Estimated Total Annual Burden
Hours: 62,994.
The following paragraph applies to all
of the collections of information covered
by this notice:

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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 22, 2022.
Jon R. Callahan,
Tax Analyst.
[FR Doc. 2022–08950 Filed 4–26–22; 8:45 am]
BILLING CODE 4830–01–P

DEPARTMENT OF VETERANS
AFFAIRS
[OMB Control No. 2900–NEW]

Agency Information Collection Activity
Under OMB Review: Application for
Veterans Affairs Life Insurance
Veterans Benefits
Administration, Department of Veterans
Affairs.
ACTION: Notice.
AGENCY:

In compliance with the
Paperwork Reduction Act (PRA) of
1995, this notice announces that the
Veterans Benefits Administration,
Department of Veterans Affairs, will
submit the collection of information
abstracted below to the Office of
Management and Budget (OMB) for
review and comment. The PRA
submission describes the nature of the

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information collection and its expected
cost and burden and it includes the
actual data collection instrument.
DATES: 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. Refer to ‘‘OMB Control
No. 2900–NEW.
FOR FURTHER INFORMATION CONTACT:
Maribel Aponte, Office of Enterprise
and Integration, Data Governance
Analytics (008), 1717 H Street NW,
Washington, DC 20006, (202) 266–4688
or email [email protected]. Please
refer to ‘‘OMB Control No. 2900–NEW’’
in any correspondence.
SUPPLEMENTARY INFORMATION:
Authority: Public Law 104–13; 44
U.S.C. 3501–3521.
Title: Application for Veterans Affairs
Life Insurance (VALI) VA Form 29–
10277.
OMB Control Number: 2900–NEW.
Type of Review: New Collection
(Request for a New OMB Control
Number).
Abstract: This form is used by
authorized agents (POA, Guardian, or
VA Fiduciary) to apply on behalf of
incompetent Veterans for Veterans
Affairs Life Insurance (VALI) and to
designate a beneficiary. The information
is required by law, 38 U.S.C. Section
1922.
An agency may not conduct or
sponsor, and a person is not required to
respond to a collection of information
unless it displays a currently valid OMB
control number. The Federal Register
Notice with a 60-day comment period
soliciting comments on this collection
of information was published at 87 FR
8637 on February 15, 2022, page 8637.
Affected Public: Individuals or
Households.
Estimated Annual Burden: 8,333.
Estimated Average Burden per
Respondent: 20 minutes.
Frequency of Response: On occasion.
Estimated Number of Respondents:
25,000.
By direction of the Secretary.
Maribel Aponte,
VA PRA Clearance Officer, Office of
Enterprise and Integration, Data Governance
Analytics, Department of Veterans Affairs.
[FR Doc. 2022–08921 Filed 4–26–22; 8:45 am]
BILLING CODE 8320–01–P

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