Proposed Extension of Information Collection Request Submitted for Public Comment Form 8508, Request for Waiver From Filing Information Returns Electronically, 51724-51725 [2021-20019]
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Federal Register / Vol. 86, No. 177 / Thursday, September 16, 2021 / Notices
file monthly operations reports on TTB
F 5120.17, approved under OMB No.
1513–0053. Brewers, depending on their
annual tax liability, file operations
reports either on a monthly basis using
TTB F 5130.9 or on a quarterly basis
using TTB F 5130.9 or TTB F 5130.26,
both of which are approved under OMB
No. 1513–0007.
As part of TTB’s efforts to lower
respondent burden, the Bureau is
developing a combined tax return and
simplified operations report and intends
to pilot the use of it with alcohol excise
taxpayers. Under this pilot, alcohol
excise taxpayers will submit a
letterhead application to join the pilot
program as an alternative method to
their filing the current tax return and
operations reports under existing
regulatory requirements. Once
approved, taxpayers participating in the
pilot program will file their combined
alcohol excise return and simplified
operations report under the due dates
currently applicable to their excise tax
returns.
The collected information will allow
TTB to identify the excise taxpayer, the
amount of taxes due, and the amount of
payments made, as well as the amount
of wine, distilled spirits, or beer the
taxpayer produced, removed,
transferred, and disposed of during the
reporting period, which effects the
amount of alcohol excise tax due.
Current Actions: This new
information collection request consists
of two collections—a letterhead
application filed by wine, distilled
spirits, and beer taxpayers to participate
in this pilot program as an alternate
method, and a combined excise tax
return and simplified operations report
form (on paper or its electronic
equivalent) filed by the pilot program
participants. The estimated number of
participating respondents included in
this request is intended to cover
different phases of the pilot, with
increasing numbers of participants in
later phases. TTB intends this
alternative method to reduce respondent
burden by reducing the amount of
information TTB collects on its
currently separate excise tax returns and
operations reports. TTB estimates that
this pilot program will significantly
reduce the overall burden hours for
alcohol excise taxpayers when
compared to the current burden for
filing separate tax returns and filing the
current operations reports.
Type of Review: New collection
request.
Affected Public: Businesses or other
for-profits.
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16:44 Sep 15, 2021
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Estimated Annual Burden
• Number of Respondents: 10,000.
• Average Responses per Respondent:
5.8.
• Number of Responses: 58,000.
• Average per-Response Burden: 1.0
hour.
• Total Burden: 58,000 hours.
Dated: September 9, 2021.
Amy R. Greenberg,
Director, Regulations and Rulings Division.
[FR Doc. 2021–19957 Filed 9–15–21; 8:45 am]
BILLING CODE 4810–31–P
DEPARTMENT OF THE TREASURY
Internal Revenue Service
Proposed Extension of Information
Collection Request Submitted for
Public Comment Form 8508, Request
for Waiver From Filing Information
Returns Electronically
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 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 Form
8508, Request for Waiver from Filing
Information Returns Electronically.
DATES: Written comments should be
received on or before November 15,
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 regulations 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.
SUPPLEMENTARY INFORMATION:
Title: Returns Required on Magnetic
Media.
OMB Number: 1545–0957.
Regulation Project Number: Form
8508.
Abstract: Section 6011(e)(2)(A) of the
Internal Revenue Code, as amended by
Section 7713 of the Revenue
Reconciliation Act of 1989, Public Law
101 239 (1989), 103 Stat. 2106, requires
SUMMARY:
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certain filers of information returns to
report these on magnetic media. Filers
who seek relief from this requirement
can use Form 8508 to request a waiver
for a specific time. After evaluating the
request, IRS will notify the taxpayer as
to whether the request is approved or
denied.
Current Actions: There is no change to
the burden previously approved.
Type of Review: Extension of a
currently approved collection.
Affected Public: Business or other forprofit organizations, farms, Federal
government, and State, local or tribal
governments, and Not-for-Profit
Organizations.
Estimated Number of Respondents:
1,000.
Estimated Time per Respondent: 15
min.
Estimated Total Annual Burden
Hours: 750.
The following paragraph applies to all
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 if 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: The Internal
Revenue Service (IRS) is particularly
interested in comments that:
• Evaluate whether the proposed
collection of information is necessary
for the proper performance of the
functions of the agency, including
whether the information will have
practical utility;
• Evaluate the accuracy of the
agency’s estimate of the burden of the
proposed collection of information,
including the validity of the
methodology and assumptions used;
• Enhance the quality, utility, and
clarity of the information to be
collected; and
• Minimize the burden of the
collection of information on those who
are to respond, including using
appropriate automated, electronic,
mechanical, or other technological
collection techniques or other forms of
information technology, e.g., by
permitting electronic submissions of
responses.
Comments submitted in response to
this notice will be summarized and/or
included in the ICR for OMB approval
of the extension of the information
E:\FR\FM\16SEN1.SGM
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Federal Register / Vol. 86, No. 177 / Thursday, September 16, 2021 / Notices
collection; they will also become a
matter of public record.
Approved: August 26, 2021.
ChaKinna B. Clemons,
Supervisory Tax Analyst.
[FR Doc. 2021–20019 Filed 9–15–21; 8:45 am]
BILLING CODE 4830–01–P
DEPARTMENT OF THE TREASURY
Internal Revenue Service
Proposed Collection; Comment
Request for Form 3949–A
Internal Revenue Service (IRS),
Treasury.
ACTION: Notice and request for
comments.
AGENCY:
The Internal Revenue Service
(IRS), 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
Information Referral.
DATES: Written comments should be
received on or before November 15,
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: Requests for
additional information or copies of the
form should be directed to LaNita Van
Dyke, at (202) 317–6009 or at Internal
Revenue Service, Room 6526, 1111
Constitution Avenue NW, Washington,
DC 20224, or through the internet at
Lanita.VanDyke@irs.gov.
SUPPLEMENTARY INFORMATION:
Title: Information Referral.
OMB Number: 1545–1960.
Form Number: 3949–A.
Abstract: Form 3949–A is used by
certain taxpayer/investors to wishing to
report alleged tax violations. The form
will be designed to capture the essential
information needed by IRS for an initial
evaluation of the report. Upon return,
the Service will conduct the same backend processing required under present
IRM guidelines. Submission of the
information to be included on the form
is entirely voluntary on the part of the
caller and is not a requirement of the
Tax Code.
Current Actions: There are no changes
being made to Form 3949–A at this
time.
Type of Review: Extension of a
currently approved collection.
SUMMARY:
VerDate Sep<11>2014
16:44 Sep 15, 2021
Jkt 253001
Affected Public: Individuals and
Households.
Estimated Number of Respondents:
215,000.
Estimated Time per Respondent: 15
minutes.
Estimated Total Annual Burden
Hours: 53,750.
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. 2021–20017 Filed 9–15–21; 8:45 am]
BILLING CODE 4830–01–P
DEPARTMENT OF THE TREASURY
Internal Revenue Service
Proposed Collection; Comment
Request for Revenue Procedure 2003–
33
Internal Revenue Service (IRS),
Treasury.
ACTION: Notice and request for
comments.
AGENCY:
The Internal Revenue Service
(IRS), as part of its continuing effort to
SUMMARY:
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Fmt 4703
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51725
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
Section 9100 Relief for 338 Elections.
DATES: Written comments should be
received on or before November 15,
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 Rev. Proc. should be
directed to LaNita Van Dyke, (202) 317–
6009, or at Internal Revenue Service,
Room 6526, 1111 Constitution Avenue
NW, Washington, DC 20224, or through
the internet at Lanita.VanDyke@irs.gov.
SUPPLEMENTARY INFORMATION:
Title: Section 9100 Relief for 338
Elections.
OMB Number: 1545–1820.
Rev. Proc. Number: 2003–3.3.
Abstract: Revenue Procedure 2003–33
provides qualifying taxpayers with an
extension of time pursuant to
§ 301.9100–3 of the Procedure and
Administration Regulations to file an
election described in § 338(a) or
§ 338(h)(10) of the Internal Revenue
Code to treat the purchase of the stock
of a corporation as an asset acquisition.
Current Actions: There are no changes
being made to the Rev. Proc. at this
time.
Type of Review: Extension of a
currently approved collection.
Affected Public: Business or other forprofit organizations, and individuals or
households.
Estimated Number of Responses: 60.
Estimated Time per Respondent: 5
hours.
Estimated Total Annual Burden
Hours: 300.
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
E:\FR\FM\16SEN1.SGM
16SEN1
]]>Agencies
[Federal Register Volume 86, Number 177 (Thursday, September 16, 2021)]
[Notices]
[Pages 51724-51725]
From the Federal Register Online via the Government Publishing Office [www.gpo.gov]
[FR Doc No: 2021-20019]
-----------------------------------------------------------------------
DEPARTMENT OF THE TREASURY
Internal Revenue Service
Proposed Extension of Information Collection Request Submitted
for Public Comment Form 8508, Request for Waiver From Filing
Information Returns Electronically
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 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 Form 8508, Request for Waiver from Filing Information
Returns Electronically.
DATES: Written comments should be received on or before November 15,
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 regulations 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 [email protected].
SUPPLEMENTARY INFORMATION:
Title: Returns Required on Magnetic Media.
OMB Number: 1545-0957.
Regulation Project Number: Form 8508.
Abstract: Section 6011(e)(2)(A) of the Internal Revenue Code, as
amended by Section 7713 of the Revenue Reconciliation Act of 1989,
Public Law 101 239 (1989), 103 Stat. 2106, requires certain filers of
information returns to report these on magnetic media. Filers who seek
relief from this requirement can use Form 8508 to request a waiver for
a specific time. After evaluating the request, IRS will notify the
taxpayer as to whether the request is approved or denied.
Current Actions: There is no change to the burden previously
approved.
Type of Review: Extension of a currently approved collection.
Affected Public: Business or other for-profit organizations, farms,
Federal government, and State, local or tribal governments, and Not-
for-Profit Organizations.
Estimated Number of Respondents: 1,000.
Estimated Time per Respondent: 15 min.
Estimated Total Annual Burden Hours: 750.
The following paragraph applies to all 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 if 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: The Internal Revenue Service (IRS) is
particularly interested in comments that:
Evaluate whether the proposed collection of information is
necessary for the proper performance of the functions of the agency,
including whether the information will have practical utility;
Evaluate the accuracy of the agency's estimate of the
burden of the proposed collection of information, including the
validity of the methodology and assumptions used;
Enhance the quality, utility, and clarity of the
information to be collected; and
Minimize the burden of the collection of information on
those who are to respond, including using appropriate automated,
electronic, mechanical, or other technological collection techniques or
other forms of information technology, e.g., by permitting electronic
submissions of responses.
Comments submitted in response to this notice will be summarized
and/or included in the ICR for OMB approval of the extension of the
information
[[Page 51725]]
collection; they will also become a matter of public record.
Approved: August 26, 2021.
ChaKinna B. Clemons,
Supervisory Tax Analyst.
[FR Doc. 2021-20019 Filed 9-15-21; 8:45 am]
BILLING CODE 4830-01-P
