Proposed Collection; Comment Request for Regulation Project, 36868 [2021-14822]
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36868
Federal Register / Vol. 86, No. 131 / Tuesday, July 13, 2021 / Notices
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: July 6, 2021.
Sara L. Covington,
IRS Tax Analyst.
[FR Doc. 2021–14821 Filed 7–12–21; 8:45 am]
BILLING CODE 4830–01–P
DEPARTMENT OF THE TREASURY
Internal Revenue Service
Proposed Collection; Comment
Request for Regulation Project
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 information
collections, as required by the
Paperwork Reduction Act of 1995. The
IRS is soliciting comments concerning
preparer penalties-manual signature
requirement.
DATES: Written comments should be
received on or before September 13,
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.
jbell on DSKJLSW7X2PROD with NOTICES
SUMMARY:
VerDate Sep<11>2014
17:47 Jul 12, 2021
Jkt 253001
FOR FURTHER INFORMATION CONTACT:
Requests for additional information or
copies of the regulation should be
directed to Sara Covington, at Internal
Revenue Service, Room 6526, 1111
Constitution Avenue NW, Washington,
DC 20224, or at (737) 800–6149 or
through the internet, at
Sara.L.Covington@irs.gov.
SUPPLEMENTARY INFORMATION:
Title: Preparer Penalties-Manual
Signature Requirement.
OMB Number: 1545–1385.
Regulation Project Numbers: TD 8549.
Abstract: This regulation provides
that persons who prepare U.S. Fiduciary
income tax returns for compensation
may, under certain conditions, satisfy
the manual signature requirements by
using a facsimile signature. However,
they will be required to submit to the
IRS a list of the names and identifying
numbers of all fiduciary returns which
are being filed with a facsimile
signature.
Current Actions: There are no changes
being made to this existing T.D. at this
time.
Type of Review: Extension of a
currently approved collection.
Affected Public: Business or other forprofit organizations.
Estimated Number of Respondents:
20,000.
Estimated Time per Respondent: 1
hour, 12 min.
Estimated Total Annual Burden
Hours: 24,000.
The following paragraph applies to all
of the collections of information covered
by this notice:
PO 00000
Frm 00171
Fmt 4703
Sfmt 9990
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: July 07, 2021.
Sara L. Covington,
IRS Tax Analyst.
[FR Doc. 2021–14822 Filed 7–12–21; 8:45 am]
BILLING CODE 4830–01–P
E:\FR\FM\13JYN1.SGM
13JYN1
]]>Agencies
[Federal Register Volume 86, Number 131 (Tuesday, July 13, 2021)]
[Notices]
[Page 36868]
From the Federal Register Online via the Government Publishing Office [www.gpo.gov]
[FR Doc No: 2021-14822]
-----------------------------------------------------------------------
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 preparer penalties-
manual signature requirement.
DATES: Written comments should be received on or before September 13,
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.
FOR FURTHER INFORMATION CONTACT: Requests for additional information or
copies of the regulation should be directed to Sara Covington, at
Internal Revenue Service, Room 6526, 1111 Constitution Avenue NW,
Washington, DC 20224, or at (737) 800-6149 or through the internet, at
[email protected].
SUPPLEMENTARY INFORMATION:
Title: Preparer Penalties-Manual Signature Requirement.
OMB Number: 1545-1385.
Regulation Project Numbers: TD 8549.
Abstract: This regulation provides that persons who prepare U.S.
Fiduciary income tax returns for compensation may, under certain
conditions, satisfy the manual signature requirements by using a
facsimile signature. However, they will be required to submit to the
IRS a list of the names and identifying numbers of all fiduciary
returns which are being filed with a facsimile signature.
Current Actions: There are no changes being made to this existing
T.D. at this time.
Type of Review: Extension of a currently approved collection.
Affected Public: Business or other for-profit organizations.
Estimated Number of Respondents: 20,000.
Estimated Time per Respondent: 1 hour, 12 min.
Estimated Total Annual Burden Hours: 24,000.
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: July 07, 2021.
Sara L. Covington,
IRS Tax Analyst.
[FR Doc. 2021-14822 Filed 7-12-21; 8:45 am]
BILLING CODE 4830-01-P
