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 

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 

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: 

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 


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