4180 Federal Register / Vol. 86, No. 10 / Friday, January 15, 2021 / Notices

BILLING CODE 4810–AL–C paperwork and respondent burden, SUPPLEMENTARY INFORMATION: Title: Dated: January 11, 2021. invites the general public and other Manufacturers Excise Taxes on Sporting Andrea M. Gacki, Federal agencies to take this Goods and Firearms and Other Director, Office of Foreign Assets Control, opportunity to comment on continuing Administrative Provisions of Special U.S. Department of the Treasury. information collections, as required by Application to Manufacturers and [FR Doc. 2021–00767 Filed 1–14–21; 8:45 am] the Paperwork Reduction Act of 1995. Retailers Excise Taxes; Reporting and The IRS is soliciting comments BILLING CODE 4810–AL–P Recordkeeping Requirements. concerning Manufacturers Excise Taxes OMB Number: 1545–0723. on Sporting Goods and Firearms and Regulation Project Number: T.D. 8043. DEPARTMENT OF THE TREASURY Other Administrative Provisions of Special Application to Manufacturers Abstract: Chapters 31 and 32 of the Internal Revenue Service and Retailers Excise Taxes; Reporting Internal Revenue Code impose excise and Recordkeeping Requirements. taxes on the sale or use of certain Proposed Collection; Comment DATES: Written comments should be articles. Code section 6416 allows a Request for Manufacturers Excise received on or before March 16, 2021 to credit or refund of the tax to Taxes on Sporting Goods and be assured of consideration. manufacturers in certain cases. Code Firearms and Other Administrative ADDRESSES: Direct all written comments sections 6420, 6421, and 6427 allow Provisions of Special Application to to Kinna Brewington, Internal Revenue credits or refunds of the tax to certain Manufacturers and Retailers Excise Service, room 6526, 1111 Constitution users of the articles. This regulation Taxes; Reporting and Recordkeeping Avenue NW, Washington, DC 20224. contains reporting and recordkeeping Requirements FOR FURTHER INFORMATION CONTACT: requirements that enable the IRS and taxpayers to verify that the proper AGENCY: Internal Revenue Service (IRS), Requests for additional information or amount of tax is reported or excluded. Treasury. copies of the form should be directed to ACTION: Notice and request for Kerry Dennis, at (202) 317–5751 or Current Actions: There is no change comments. Internal Revenue Service, Room 6526, in the paperwork burden previously 1111 Constitution Avenue NW, approved by OMB. The regulation is SUMMARY: The Internal Revenue Service, Washington, DC 20224, or through the being submitted for renewal purposes as part of its continuing effort to reduce internet, at [email protected]. only.

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Type of Review: Extension of a SUMMARY: The Internal Revenue Service, An agency may not conduct or currently approved collection. as part of its continuing effort to reduce sponsor, and a person is not required to Affected Public: Business or other for- paperwork and respondent burden, respond to, a collection of information profit or not-for-profit institutions. invites the general public and other unless the collection of information Estimated Number of Respondents: Federal agencies to take this displays a valid OMB control number. 1,500,000. opportunity to comment on continuing Books or records relating to a collection Estimated Time per Response: 19 information collections, as required by of information must be retained if their minutes. the Paperwork Reduction Act of 1995. contents may become material in the Estimated Total Annual Burden The IRS is soliciting comments administration of any internal revenue Hours: 475,000. concerning changes in periods of law. Generally, tax returns and tax The following paragraph applies to all accounting. return information are confidential, as the collections of information covered required by 26 U.S.C. 6103. DATES: by this notice. Written comments should be Request for Comments: Comments An agency may not conduct or received on or before March 16, 2021 to submitted in response to this notice will sponsor, and a person is not required to be assured of consideration. be summarized and/or included in the respond to, a collection of information ADDRESSES: Direct all written comments request for OMB approval. All unless the collection of information to Kinna Brewington, Internal Revenue comments will become a matter of displays a valid OMB control number. Service, room 6526, 1111 Constitution public record. Comments are invited on: Books or records relating to a collection Avenue NW, Washington, DC 20224. (a) Whether the collection of of information must be retained if their FOR FURTHER INFORMATION CONTACT: information is necessary for the proper contents may become material in the Requests for additional information or performance of the functions of the administration of any internal revenue copies of the form should be directed to agency, including whether the law. Generally, tax returns and tax Kerry Dennis, at (202) 317–5751 or information shall have practical utility; return information are confidential, as Internal Revenue Service, Room 6526, (b) the accuracy of the agency’s estimate required by 26 U.S.C. 6103. 1111 Constitution Avenue NW, of the burden of the collection of Request for Comments: Comments Washington, DC 20224, or through the information; (c) ways to enhance the submitted in response to this notice will internet, at [email protected]. quality, utility, and clarity of the be summarized and/or included in the SUPPLEMENTARY INFORMATION: Title: information to be collected; (d) ways to request for OMB approval. All Changes in Periods of Accounting. minimize the burden of the collection of comments will become a matter of OMB Number: 1545–1786. information on respondents, including public record. Comments are invited on: Revenue Procedures: 2003–79, 2007– through the use of automated collection (a) Whether the collection of 64, and 2006–46. techniques or other forms of information information is necessary for the proper Abstract: Revenue Procedures 2003– technology; and (e) estimates of capital performance of the functions of the 79, 2007–64, and 2006–46, provide the or start-up costs and costs of operation, agency, including whether the comprehensive administrative rules and maintenance, and purchase of services information shall have practical utility; guidance, for affected taxpayers to provide information. (b) the accuracy of the agency’s estimate adopting, changing, or retaining annual Approved: January 11, 2021. of the burden of the collection of accounting periods, for federal income Chakinna B. Clemons, information; (c) ways to enhance the tax purposes. In order to determine Supervisory Tax Analyst. quality, utility, and clarity of the whether a taxpayer has properly information to be collected; (d) ways to [FR Doc. 2021–00839 Filed 1–14–21; 8:45 am] adopted, changed to, or retained an BILLING CODE 4830–01–P minimize the burden of the collection of annual accounting period, certain information on respondents, including information regarding the taxpayer’s through the use of automated collection qualification for and use of the DEPARTMENT OF THE TREASURY techniques or other forms of information requested annual accounting period is technology; and (e) estimates of capital required. The revenue procedures Internal Revenue Service or start-up costs and costs of operation, request the information necessary to maintenance, and purchase of services make that determination when the Proposed Collection; Comment to provide information. information is not otherwise available. Request for Sales of Business Approved: January 12, 2021. Current Actions: There is no change Property Chakinna B. Clemons, in the paperwork burden previously AGENCY: Internal Revenue Service (IRS), Supervisory Tax Analyst. approved by OMB. The revenue Treasury. [FR Doc. 2021–00840 Filed 1–14–21; 8:45 am] procedures are being submitted for ACTION: Notice and request for BILLING CODE 4830–01–P renewal purposes only. comments. Type of Review: Extension of a currently approved collection. SUMMARY: The Internal Revenue Service, DEPARTMENT OF THE TREASURY Affected Public: Business or other for- as part of its continuing effort to reduce profit organizations, individuals or paperwork and respondent burden, Internal Revenue Service households, and farms. invites the general public and other Estimated Number of Respondents: Federal agencies to take this Proposed Collection; Comment 900. opportunity to comment on continuing Request for Changes in Periods of Estimated Time per Response: 40 information collections, as required by Accounting minutes. the Paperwork Reduction Act of 1995. The IRS is soliciting comments AGENCY: Internal Revenue Service (IRS), Estimated Total Annual Burden Treasury. Hours: 600. concerning sales of business property. The following paragraph applies to all DATES: Written comments should be ACTION: Notice and request for the collections of information covered received on or before March 16, 2021 to comments. by this notice. be assured of consideration.

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