30-day FRN 2900-0674 (published)

Federal Register / Vol. 90, No. 43 / Thursday, March 6, 2025 / Notices
Department reasons that comments
received will advance three objectives:
(i) reduce reporting burdens; (ii) ensure
that it organizes information collection
requirements in a ‘‘user friendly’’ format
to improve the use of such information;
and (iii) accurately assess the resources
expended to retrieve and produce
information requested. See 44 U.S.C.
3501.
Authority: The Paperwork Reduction
Act of 1995; 44 U.S.C. chapter 35, as
amended; and 49 CFR 1.48.
Issued in Washington, DC.
Morteza Farajian,
Executive Director, the Build America Bureau.
[FR Doc. 2025–03588 Filed 3–5–25; 8:45 am]
BILLING CODE 4910–9X–P

DEPARTMENT OF THE TREASURY
Internal Revenue Service
Agency Collection Activities;
Requesting Comments for Safe Harbor
for Valuation and Mark to Market
Accounting Method for Dealers Under
Section 475
Internal Revenue Service (IRS),
Treasury.
ACTION: Notice and request for
comments.
AGENCY:

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
renewal of the OMB approval on the
Safe Harbor for Valuation and Mark to
Market Accounting Method for Dealers
under section 475 (TD 9328 and TD
8700).
DATES: Written comments should be
received on or before May 5, 2025 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 pra.comments@irs.gov.
Include OMB Control No. 1545–1945
(TD 9328 and TD 8700) in the subject
line of the message.
FOR FURTHER INFORMATION CONTACT:
Requests for additional information or
copies of this collection should be
directed to LaNita Van Dyke, (202) 317–
6009, at Internal Revenue Service, Room
6526, 1111 Constitution Avenue NW,
Washington, DC 20224, or through the
internet at Lanita.VanDyke@irs.gov.

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SUMMARY:

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SUPPLEMENTARY INFORMATION:

Title: Safe Harbor for Valuation and
Mark to Market Accounting Method for
Dealers under Section 475.
OMB Control Number: 1545–1945.
Regulation Project Number: TD 9328
and TD 8700.
Abstract: The Treasury Decisions (TD)
set forth an elective safe harbor that
permits dealers in securities and dealers
in commodities to elect to use the
values of positions reported on certain
financial statements as the fair market
values of those positions for purposes of
Section 475 of the Internal Revenue
Code. This safe harbor is intended to
reduce the compliance burden on
taxpayers and to improve the
administrability of the valuation
requirement of Section 475 for the
Internal Revenue Service (IRS). TD 8700
contains final regulations providing
guidance to enable taxpayers to comply
with the mark to market requirement
applicable to dealers in securities.
Current Actions: There are no changes
to these existing regulations.
Type of Review: Extension of a
currently approved collection.
Affected Public: Business or other forprofit organizations.
Estimated Number of Responses:
15,708.
Estimated Time per Respondent: 3
hours, 19 minutes.
Estimated Total Annual Burden
Hours: 52,182.
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

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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: February 27, 2025.
Molly J. Stasko,
Senior Tax Analyst.
[FR Doc. 2025–03575 Filed 3–5–25; 8:45 am]
BILLING CODE 4830–01–P

DEPARTMENT OF VETERANS
AFFAIRS
[OMB Control No. 2900–0674]

Agency Information Collection Activity
Under OMB Review: Notice of
Disagreement: Appeal to the Board of
Veterans’ Appeals
Board of Veterans’ Appeals,
Department of Veterans Affairs.
ACTION: Notice.
AGENCY:

In compliance with the
Paperwork Reduction Act (PRA) of
1995, this notice announces that the
Board of Veterans’ Appeals (Board),
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
information collection and its expected
cost and burden, and it includes the
actual data collection instrument.
DATES: Comments and
recommendations for the proposed
information collection should be sent by
April 7, 2025.
ADDRESSES: To submit comments and
recommendations for the proposed
information collection, please type the
following link into your browser:
www.reginfo.gov/public/do/PRAMain,
select ‘‘Currently under Review—Open
for Public Comments’’, then search the
list for the information collection by
Title or ‘‘OMB Control No. 2900–0674.’’
FOR FURTHER INFORMATION CONTACT: VA
PRA information: Dorothy Glasgow,
202–461–1084, VAPRA@va.gov.
SUPPLEMENTARY INFORMATION:
Title: Decision Review Request: Board
Appeal (Notice of Disagreement) and
Appeal to the Board of Veterans’
Appeals, VA Form 10182 and VA Form
9.
OMB Control Number: 2900–0674
https://www.reginfo.gov/public/do/
PRASearch.
Type of Review: Revision of a
currently approved collection.
SUMMARY:

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Federal Register / Vol. 90, No. 43 / Thursday, March 6, 2025 / Notices

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Abstract: Appellate review of the
denial of VA benefits may only be
initiated by the filing of a Notice of
Disagreement with the Board. 38 U.S.C.
7105(a). A VA Form 10182.
Decision Review Request: Board
Appeal (Notice of Disagreement) is
required to initiate Board review of an
appeal in the modernized review system
as implemented by the Veterans
Appeals Improvement and
Modernization Act of 2017 (AMA). The
VA Form 9 Appeal to the Board of
Veterans’ Appeals may be used to
complete a legacy appeal to the Board.
The completed form becomes the
‘‘substantive appeal’’ (or ‘‘formal
appeal’’), which is required by the preAMA version of 38 U.S.C. 7105(a) and
(d)(3) to complete an appeal to the
Board. Additionally, the proposed
information collections allow for
withdrawal of services by a
representative, requests for changes in

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hearing dates and methods under 38
U.S.C. 7107, and motions for
reconsideration pursuant to 38 CFR
7103(a).
The Board is requesting to revise the
currently approved OMB Control No.
2900–0674 as there has been a decrease
in the estimated number of respondents
and annual burden. There has been a
decrease in the use of the VA Form 9
Appeal to the Board of Veterans’
Appeals, as the VA Form 10182
Decision Review Request: Board Appeal
(Notice of Disagreement) is required to
initiate Board review of decisions issued
on or after February 19, 2019.
Consequently, the majority of incoming
appeals at the Board are governed by the
AMA; therefore, the estimated number
of respondents who utilize the VA Form
10182 Decision Review Request: Board
Appeal (Notice of Disagreement) has
been adjusted accordingly.
An agency may not conduct or
sponsor, and a person is not required to

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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 89 FR
101691, December 16, 2024.
Affected Public: Individuals and
households.
Estimated Annual Burden: 60,305
hours.
Estimated Average Burden per
Respondent: 30 minutes.
Frequency of Response: Once.
Estimated Number of Respondents:
119,800.
Authority: 44 U.S.C. 3501 et seq.
Shunda Willis,
Acting, VA PRA Clearance Officer, (Alt.),
Office of Enterprise and Integration, Data
Governance Analytics, Department of
Veterans Affairs.
[FR Doc. 2025–03628 Filed 3–5–25; 8:45 am]
BILLING CODE 8320–01–P

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