Federal Register / Vol. 86, No. 139 / Friday, July 23, 2021 / Notices 39101 

• 12 CFR 4.33: Request for non-public 

OCC records or testimony; 

• 12 CFR 4.35(b)(3): Third parties 

requesting testimony; 

• 12 CFR 4.37(a)(2): OCC former 

employee notifying OCC of subpoena; 

• 12 CFR 4.37(a) and (b): Prohibition 

on dissemination of released 

information; 

• 12 CFR 4.38(a) and (b): Restrictions 

on dissemination of released 

information; and 

• 12 CFR 4.39(d): Request for 

authenticated records or certificate of 

nonexistence of records. 

The OCC uses the information to 

process requests for non-public OCC 

information and to determine if 

sufficient grounds exist for the OCC to 

release the requested information or 

provide testimony that would include a 

discussion of non-public information. 

This information collection facilitates 

the processing of requests and expedites 

the OCC’s release of non-public 

information and testimony to the 

requester, as appropriate. 

Type of Review: Extension, without 

change, of a currently approved 

collection. 

Affected Public: Businesses or other 

for-profit; individuals. 

Number of Respondents: 2. 

Frequency of Response: On occasion. 

Total Annual Burden: 6 hours. 

On April 8, 2021, the OCC published 

a 60-day notice for this information 

collection, 86 FR 18371. No comments 

were received. Comments continue to be 

invited on: 

(a) Whether the collection of 

information is necessary for the proper 

performance of the functions of the 

agency, including whether the 

information has 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 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. 

Theodore J. Dowd, 

Deputy Chief Counsel, Office of the 

Comptroller of the Currency. 

[FR Doc. 2021–15659 Filed 7–22–21; 8:45 am] 

BILLING CODE 4810–33–P 

DEPARTMENT OF THE TREASURY 

Internal Revenue Service 

Proposed Collection; Comment 

Request for Forms 2210 and 2210–F 

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 continuing 

information collections, as required by 

the Paperwork Reduction Act of 1995. 

The IRS is soliciting comments 

concerning Form 2210, Underpayment 

of Estimated Tax by Individuals, Estate, 

and Trusts, and Form 2210–F, 

Underpayment of Estimated Tax by 

Farmers and Fishermen. 

DATES: Written comments should be 

received on or before September 21, 

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 forms and instructions 

should be directed to Sara Covington at 

Internal Revenue Service, (737) 800– 

6149, Room 6526, 1111 Constitution 

Avenue NW, Washington, DC 20224, or 

through the internet at 

Sara.L.Covington@irs.gov. 

SUPPLEMENTARY INFORMATION: 

Title: Underpayment of Estimated Tax 

by Individuals, Estate, and Trusts (Form 

2210), and Underpayment of Estimated 

Tax by Farmers and Fishermen (Form 

2210–F). 

OMB Number: 1545–0140. 

Form Number: 2210 AND 2210–F. 

Abstract: Internal Revenue Code 

section 6654 imposes a penalty for 

failure to pay estimated tax. Form 2210 

is used by individuals, estates, and 

trusts. Form 2210–F is used by farmers 

and fisherman to determine whether 

they are subject to the penalty and to 

compute the penalty if it applies. The 

Service uses this information to 

determine whether taxpayers are subject 

to the penalty, and to verify the penalty 

amount. If you’re self-employed, the 

Coronavirus Aid, Relief and Economic 

Security (CARES) Act allows you to 

defer the deposit or payment of 50% of 

the social security tax on net earnings 

from self-employment imposed on 

March 27, 2020, through December 31, 

2020. 

Current Actions: There are no changes 

to the forms at this time; the burden 

hours are reduced based on the most 

current filing data. 

Type of Review: Extension of a 

currently approved collection. 

Affected Public: Individuals or 

households, business or other for-profit 

organizations, and farms. 

Estimated Number of Respondents: 

80,150. 

Estimated Time per Respondent: 4 

hrs. 

Estimated Total Annual Burden 

Hours: 312,897. 

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 20, 2021. 

Sara L. Covington, 

IRS, Tax Analyst. 

[FR Doc. 2021–15766 Filed 7–22–21; 8:45 am] 

BILLING CODE 4830–01–P 


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