[Federal Register Volume 86, Number 171 (Wednesday, September 8, 2021)]
[Proposed Rules]
[Pages 50295-50296]
From the Federal Register Online via the Government Publishing Office [www.gpo.gov]
[FR Doc No: 2021-19361]


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DEPARTMENT OF THE TREASURY

Internal Revenue Service

26 CFR Parts 1, 53, 54 and 301

[REG-102951-16]
RIN 1545-BN36


Electronic-Filing Requirements for Specified Returns and Other 
Documents; Hearing

AGENCY: Internal Revenue Service (IRS), Treasury.

ACTION: Proposed rule; notice of hearing.

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SUMMARY: This document provides a notice of public hearing on proposed 
regulations amending the rules for filing electronically and affects 
persons required to file partnership returns, corporate income tax 
returns, unrelated business income tax returns, withholding tax 
returns, and certain information returns, registration statements, 
disclosure statements, notifications, actuarial reports, and certain 
excise tax returns.

DATES: The public hearing is being held on Wednesday, September 22, 
2021 at 10:00 a.m. EDT. The IRS must receive speakers' outlines of the 
topics to be discussed at the public hearing by Tuesday, September 21, 
2021.

ADDRESSES: The public hearing is being held by teleconference. 
Individuals who want to testify (by telephone) at the public hearing 
must send an email to <a href="/cdn-cgi/l/email-protection#0b7b7e69676268636e6a7962656c784b627978256c647d"><span class="__cf_email__" data-cfemail="fe8e8b9c92979d969b9f8c9790998dbe978c8dd0999188">[email protected]</span></a> to receive the telephone 
number and access code for the hearing. The subject line of the email 
must contain the regulation number [REG-102951-16] and the word 
TESTIFY. For example, the subject line may say: Request to TESTIFY at 
Hearing for REG-102951-16. The email must include the name(s) of the 
speaker(s) and title(s). No outlines will be accepted by email. Send 
all outline submissions electronically via the Federal eRulemaking 
Portal at www.regulations.gov (IRS REG-102951-16). Both the email 
requesting to testify and the outline submissions must be received by 
September 21, 2021.

FOR FURTHER INFORMATION CONTACT: Concerning these proposed regulations,

[[Page 50296]]

Casey R. Conrad of the Office of the Associate Chief Counsel (Procedure 
and Administration), (202) 317-6844; concerning submissions of comments 
or outlines, the hearing, or any questions to attend the hearing by 
teleconferencing, Regina Johnson at (202) 317-5177 (not toll-free 
numbers) or preferably by email at <a href="/cdn-cgi/l/email-protection#adddd8cfc1c4cec5c8ccdfc4c3cadeedc4dfde83cac2db"><span class="__cf_email__" data-cfemail="f78782959b9e949f9296859e999084b79e8584d9909881">[email protected]</span></a>. If emailing, 
please include the following information in the subject line: Attend, 
Testify, or Question and [REG-102951-16].

SUPPLEMENTARY INFORMATION: The subject of the public hearing is the 
notice of proposed rulemaking REG-102951-16 that was published in the 
Federal Register on Friday, July 23, 2021 86 FR 39910.
    The rules of 26 CFR 601.601(a)(3) apply to the hearing. Persons who 
wish to present oral comments telephonically at the hearing must have 
submitted written comments and outlines on the topics to be addressed 
and the amount of time to be devoted to each topic by September 21, 
2021. A period of 10 minutes is allotted to each person to present oral 
comments.
    After receiving outlines, the IRS will prepare an agenda containing 
the schedule of speakers. The agenda and a partial schedule of speakers 
will be available via Federal eRulemaking Portal (www.Regulations.gov) 
under the title of Supporting & Related Material by September 21, 2021, 
and the final version will be available on September 22, 2021, via 
Federal eRulemaking Portal (www.Regulations.gov) under the title of 
Supporting & Related Material. The public hearing agenda will contain 
the telephone number and access code.
    Individuals who want to attend (by telephone) the public hearing 
must also send an email to <a href="/cdn-cgi/l/email-protection#ea9a9f88868389828f8b9883848d99aa839899c48d859c"><span class="__cf_email__" data-cfemail="bececbdcd2d7ddd6dbdfccd7d0d9cdfed7cccd90d9d1c8">[email protected]</span></a> to receive the 
telephone number and access code for the hearing. The subject line of 
the email must contain the regulation number [REG-102951-16] and the 
word ATTEND. For example, the subject line may say: Request to ATTEND 
Hearing for REG-102951-16. Please include your name(s) in the body of 
the email. Email requests to attend the public hearing must be received 
by 5:00 p.m. EDT on September 20, 2021.
    The telephonic hearing will be made accessible to people with 
disabilities. To request special assistance during the telephonic 
hearing please contact the Publications and Regulations Branch of the 
Office of Associate Chief Counsel (Procedure and Administration) by 
sending an email to <a href="/cdn-cgi/l/email-protection#a1d1d4c3cdc8c2c9c4c0d3c8cfc6d2e1c8d3d28fc6ced7"><span class="__cf_email__" data-cfemail="2d5d584f41444e45484c5f44434a5e6d445f5e034a425b">[email protected]</span></a> (preferred) or by telephone 
at (202) 317-5177 (not a toll-free number) by September 20, 2021. Any 
questions regarding speaking at or attending the public hearing may 
also be emailed to <a href="/cdn-cgi/l/email-protection#15656077797c767d7074677c7b7266557c67663b727a63"><span class="__cf_email__" data-cfemail="74040116181d171c1115061d1a1307341d06075a131b02">[email protected]</span></a>.

Oluwafunmilayo A. Taylor,
Federal Register Liaison, Publications and Regulations Branch, Legal 
Processing Division, Associate Chief Counsel (Procedure and 
Administration).
[FR Doc. 2021-19361 Filed 9-7-21; 8:45 am]
BILLING CODE 4830-01-P


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