 51724Federal 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.  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 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 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  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; andMinimize 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 Federal Register / Vol. 86, No. 177 / Thursday, September 16, 2021 / Notices51725      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 AGENCY: Internal Revenue Service (IRS), Treasury. ACTION: Notice and request for comments.  SUMMARY: 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 back-end 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. 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 AGENCY: Internal Revenue Service (IRS), Treasury. ACTION: Notice and request for comments.  SUMMARY: 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 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 338Elections.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 for-profit 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

<p>IRS Requests Comments on E-Filing Waiver Form </p>

IRS Requests Comments on E-Filing Waiver Form 

Internal Revenue Service

The IRS is seeking comments on Form 8508, “Request for Waiver From Filing Information Returns Electronically,” which can be used by businesses, farms, and state, federal, and tribal governments to request a waiver from filing information returns electronically for a specific time. Comments are due by November 15.

<p>The IRS is seeking comments on Form 8508, “Request for Waiver From Filing Information Returns Electronically,” which can be used by businesses, farms, and state, federal, and tribal governments to request a waiver from filing information returns electronically for a specific time. Comments are due by November 15.</p>