Federal Register / Vol. 86, No. 177 / Thursday, September 16, 2021 / Notices 51725 

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 backend 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 338 

Elections. 

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 forprofit 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