Proposed Rule2021-19361
Electronic-Filing Requirements for Specified Returns and Other Documents; Hearing
Primary source
Metadata and text below are from the Federal Register, a public-domain U.S. government work. Always verify the official published version before relying on it for any legal matter.
Published
September 8, 2021
Issuing agencies
Treasury DepartmentInternal Revenue Service
Abstract
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.
Full Text
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<title>Federal Register, Volume 86 Issue 171 (Wednesday, September 8, 2021)</title>
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[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 [<a href="http://www.gpo.gov">www.gpo.gov</a>]
[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 <a href="http://www.regulations.gov">www.regulations.gov</a> (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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