51724 Federal Register / Vol. 86, No. 177 / Thursday, September 16, 2021 / Notices 

file monthly operations reports on TTB 

F 5120.17, approved under OMB No. 

1513–0053. Brewers, depending on their 

annual tax liability, file operations 

reports either on a monthly basis using 

TTB F 5130.9 or on a quarterly basis 

using TTB F 5130.9 or TTB F 5130.26, 

both of which are approved under OMB 

No. 1513–0007. 

As part of TTB’s efforts to lower 

respondent burden, the Bureau is 

developing a combined tax return and 

simplified operations report and intends 

to pilot the use of it with alcohol excise 

taxpayers. Under this pilot, alcohol 

excise taxpayers will submit a 

letterhead application to join the pilot 

program as an alternative method to 

their filing the current tax return and 

operations reports under existing 

regulatory requirements. Once 

approved, taxpayers participating in the 

pilot program will file their combined 

alcohol excise return and simplified 

operations report under the due dates 

currently applicable to their excise tax 

returns. 

The collected information will allow 

TTB to identify the excise taxpayer, the 

amount of taxes due, and the amount of 

payments made, as well as the amount 

of wine, distilled spirits, or beer the 

taxpayer produced, removed, 

transferred, and disposed of during the 

reporting period, which effects the 

amount of alcohol excise tax due. 

Current Actions: This new 

information collection request consists 

of two collections—a letterhead 

application filed by wine, distilled 

spirits, and beer taxpayers to participate 

in this pilot program as an alternate 

method, and a combined excise tax 

return and simplified operations report 

form (on paper or its electronic 

equivalent) filed by the pilot program 

participants. The estimated number of 

participating respondents included in 

this request is intended to cover 

different phases of the pilot, with 

increasing numbers of participants in 

later phases. TTB intends this 

alternative method to reduce respondent 

burden by reducing the amount of 

information TTB collects on its 

currently separate excise tax returns and 

operations reports. TTB estimates that 

this pilot program will significantly 

reduce the overall burden hours for 

alcohol excise taxpayers when 

compared to the current burden for 

filing separate tax returns and filing the 

current operations reports. 

Type of Review: New collection 

request. 

Affected Public: Businesses or other 

for-profits. 

Estimated Annual Burden 

• Number of Respondents: 10,000. 

• Average Responses per Respondent: 

5.8. 

• Number of Responses: 58,000. 

• Average per-Response Burden: 1.0 

hour. 

• Total Burden: 58,000 hours. 

Dated: September 9, 2021. 

Amy R. Greenberg, 

Director, Regulations and Rulings Division. 

[FR Doc. 2021–19957 Filed 9–15–21; 8:45 am] 

BILLING CODE 4810–31–P 

DEPARTMENT OF THE TREASURY 

Internal Revenue Service 

Proposed Extension of Information 

Collection Request Submitted for 

Public Comment Form 8508, Request 

for Waiver From Filing Information 

Returns Electronically 

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 Form 

8508, Request for Waiver from Filing 

Information Returns Electronically. 

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 regulations should be 

directed to LaNita Van Dyke, (202) 317– 

6009, 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: Returns Required on Magnetic 

Media. 

OMB Number: 1545–0957. 

Regulation Project Number: Form 

8508. 

Abstract: Section 6011(e)(2)(A) of the 

Internal Revenue Code, as amended by 

Section 7713 of the Revenue 

Reconciliation Act of 1989, Public Law 

101 239 (1989), 103 Stat. 2106, requires 

certain filers of information returns to 

report these on magnetic media. Filers 

who seek relief from this requirement 

can use Form 8508 to request a waiver 

for a specific time. After evaluating the 

request, IRS will notify the taxpayer as 

to whether the request is approved or 

denied. 

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, farms, Federal 

government, and State, local or tribal 

governments, and Not-for-Profit 

Organizations. 

Estimated Number of Respondents: 

1,000. 

Estimated Time per Respondent: 15 

min. 

Estimated Total Annual Burden 

Hours: 750. 

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. 

Request for 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 

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