Proposed Extension of Information Collection Request Submitted for Public Comment; Comment Request for Tests for Determining Whether an Obligation Is Principally Secured

Internal Revenue Service (IRS), Treasury.

Notice and request for comments.

The Internal Revenue Service, as part of its continuing effort to reduce paperwork and respondent burden, invites the 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. Currently, the IRS is soliciting comments concerning modifications of commercial mortgage loans held by a real estate mortgage investment conduit.

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Written comments should be received on or before July 15, 2025 to be assured of consideration.

Written comments and recommendations for the proposed information collection should be sent within 60 days of publication of this notice to [email protected]. Please include, “OMB Number: 1545-2110—Public Comment Request Notice” in the Subject line. Requests for additional information or copies of this collection can be directed to Ronald J. Durbala, at [email protected].