47368 Federal Register / Vol. 86, No. 161 / Tuesday, August 24, 2021 / Notices 

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 the 

burden related to Form 911, Request for 

Taxpayer Advocate Service Assistance 

(And Application for Taxpayer 

Assistance Order). 

DATES: Written comments should be 

received on or before October 25, 2021 

to be assured of consideration. 

ADDRESSES: Direct all written comments 

to Kinna Brewington, Internal Revenue 

Service, Room 6529, 1111 Constitution 

Avenue NW, Washington, DC 20224. 

Requests for additional information or 

copies of the regulations should be 

directed to R. Joseph Durbala, at Internal 

Revenue Service, Room 6129, 1111 

Constitution Avenue NW, Washington, 

DC 20224, or through the internet, at 

RJoseph.Durbala@irs.gov. 

SUPPLEMENTARY INFORMATION: 

Title: Request for Taxpayer Advocate 

Service Assistance (And Application for 

Taxpayer Assistance Order). 

OMB Number: 1545–1504. 

Regulation Project Number: Form 911 

and 911(SP). 

Abstract: Form 911 is used by 

taxpayers to apply for relief from a 

significant hardship which may have 

already occurred or is about to occur if 

the IRS takes or fails to take certain 

actions. This form is submitted to the 

IRS Taxpayer Advocate Office in the 

district where the taxpayer resides. 

Current Actions: There is no change to 

the burden previously approved. 

Type of Review: Extension of a 

currently approved collection. 

Affected Public: Individuals or 

households, business or other for-profit 

organizations, not-for-profit institutions, 

farms, and state, local or tribal 

governments. 

Estimated Number of Responses: 

93,000. 

Estimated Time per Respondent: 30 

minutes. 

Estimated Total Annual Burden 

Hours: 46,500. 

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. 

Desired Focus of 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 

collection; they will also become a 

matter of public record. 

Approved: August 19, 2021. 

Ronald J. Durbala, 

IRS Tax Analyst. 

[FR Doc. 2021–18199 Filed 8–23–21; 8:45 am] 

BILLING CODE 4830–01–P 

DEPARTMENT OF THE TREASURY 

Internal Revenue Service 

Proposed Extension of Information 

Collection Request Submitted for 

Public Comment; Comment Request 

on Burden Related to Rules Relating to 

Registration Under Section 4101 

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 

information collection requirements 

related to the rules relating to 

registration under section 4101. 

DATES: Written comments should be 

received on or before October 25, 2021 

to be assured of consideration. 

ADDRESSES: Direct all written comments 

to Kinna Brewington, Internal Revenue 

Service, Room 6129, 1111 Constitution 

Avenue NW, Washington, DC 20224. 

Requests for additional information or 

copies of the regulations should be 

directed to R. Joseph Durbala, at Internal 

Revenue Service, Room 6129, 1111 

Constitution Avenue NW, Washington, 

DC 20224, or through the internet, at 

RJoseph.Durbala@irs.gov. 

SUPPLEMENTARY INFORMATION: 

Title: Taxable Fuel; registration. 

OMB Number: 1545–0725. 

Form Number: 928. 

Abstract: Under IRC section 4101(b) 

Secretary may require, as a condition of 

registration under 4101(a), that the 

applicant give a bond in an amount that 

the Secretary determines is appropriate. 

Applicant’s that do not meet all the 

applicable registration tests for Form 

637 registration must secure a federal 

bond, from an acceptable surety or 

reinsurer listed in Circular 570, prior to 

receiving a Form 637 registration under 

section 4101. Form 928 is used for this 

purpose. 

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. 

Estimated Number of Respondents: 

500. 

Estimated Time per Respondent: 2.56 

hours. 

Estimated Total Annual Burden 

Hours: 1,280. 

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. 

Desired Focus of 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 


lotter on DSK11XQN23PROD with NOTICES1
Federal Register / Vol. 86, No. 161 / Tuesday, August 24, 2021 / Notices 47369 

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 

collection; they will also become a 

matter of public record. 

Approved: August 18, 2021. 

R. Joseph Durbala, 

IRS Tax Analyst. 

[FR Doc. 2021–18177 Filed 8–23–21; 8:45 am] 

BILLING CODE 4830–01–P 

DEPARTMENT OF THE TREASURY 

Internal Revenue Service 

Proposed Extension of Information 

Collection Request Submitted for 

Public Comment; Comment Request 

on Burden Related to the Limitations 

on Passive Activity Losses and Credits 

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 the 

burden related to the limitations on 

passive activity losses and credits and 

the treatment of self-charged items of 

income and expense. 

DATES: Written comments should be 

received on or before October 25, 2021 

to be assured of consideration. 

ADDRESSES: Direct all written comments 

to Kinna Brewington, Internal Revenue 

Service, Room 6529, 1111 Constitution 

Avenue NW, Washington, DC 20224. 

Requests for additional information or 

copies of the regulations should be 

directed to R. Joseph Durbala, at Internal 

Revenue Service, Room 6129, 1111 

Constitution Avenue NW, Washington, 

DC 20224, or through the internet, at 

RJoseph.Durbala@irs.gov. 

SUPPLEMENTARY INFORMATION: 

Title: Limitations on Passive Activity 

Losses and Credits—Treatment of Selfcharged Items of Income and Expense. 

OMB Number: 1545–1244. 

Regulation Project Number: TD 9013. 

Abstract: Regulation section 1.469– 

7(g) permits entities to elect to avoid 

application of section 1.469–7 in the 

event the passthrough entity chooses to 

not have the income from lending 

transactions with owners of interests in 

the entity recharacterized as passive 

activity gross income. The IRS will use 

this information to determine whether 

the entity has made a proper timely 

election and to determine that taxpayers 

are complying with the election in the 

taxable year of the election and 

subsequent taxable years. 

Current Actions: There is no change to 

the burden previously approved. 

Type of Review: Extension of a 

currently approved collection. 

Affected Public: Individuals or 

households and Business or other forprofit. 

Estimated Number of Responses: 

1,000. 

Estimated Time per Respondent: 6 

minutes. 

Estimated Total Annual Burden 

Hours: 100. 

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. 

Desired Focus of 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 

collection; they will also become a 

matter of public record. 

Approved: August 19, 2021. 

Ronald J. Durbala, 

IRS Tax Analyst. 

[FR Doc. 2021–18174 Filed 8–23–21; 8:45 am] 

BILLING CODE 4830–01–P 

DEPARTMENT OF THE TREASURY 

Internal Revenue Service 

Proposed Collection; Comment 

Request for Forms 943, 943–PR, 943– 

A, 943A–PR and 943 (Schedule R) 

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 

Form 943, Employer’s Annual Tax 

Return for Agricultural Employees, 943– 

PR, Planilla Para La Declarcion Annual 

De La Contribucion Federal Del Patrono 

De Empleados Agricolas, 943–A, 

Agricultural Employer’s Record of 

Federal Tax Liability, 943A–PR, 

Registro De La Obligacion Contributiva 

Del Patrono Agricola, and 943 (Schedule 

R), Allocation Schedule for Aggregate 

Form 943 Filers. 

DATES: Written comments should be 

received on or before October 25, 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. 


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