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Federal Register / Vol. 86, No. 128 / Thursday, July 8, 2021 / Notices
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 agencys 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: June 30, 2021.
Sara L. Covington, IRS Tax Analyst.
FR Doc. 202114552 Filed 7721; 8:45 am
DEPARTMENT OF THE TREASURY
Internal Revenue Service Open Meeting of the Taxpayer Advocacy Panels Toll-Free Phone Lines Project Committee Internal Revenue Service IRS, Treasury.
ACTION: Notice of meeting.
AGENCY:

An open meeting of the Taxpayer Advocacy Panels Toll-Free Phone Lines Project Committee will be conducted. The Taxpayer Advocacy Panel is soliciting public comments, ideas, and suggestions on improving customer service at the Internal Revenue Service.
DATES: The meeting will be held Tuesday, August 10, 2021.
FOR FURTHER INFORMATION CONTACT:
Rosalind Matherne at 18889121227
or 2023174115.
SUPPLEMENTARY INFORMATION: Notice is hereby given pursuant to Section 10a2 of the Federal Advisory Committee Act, 5 U.S.C. App. 1988
that an open meeting of the Taxpayer Advocacy Panel Toll-Free Phone Lines Project Committee will be held Tuesday, August 10, 2021 at 11:00 a.m. Eastern Time. The public is invited to make oral comments or submit written statements for consideration. Due to limited time and structure of meeting, notification of
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SUMMARY:

16:47 Jul 07, 2021

Dated: July 1, 2021.
Kevin Brown, Acting Director, Taxpayer Advocacy Panel.
FR Doc. 202114507 Filed 7721; 8:45 am BILLING CODE 483001P

DEPARTMENT OF THE TREASURY
Internal Revenue Service Proposed Collection; Requesting Comments on Form 8865
Internal Revenue Service IRS, Treasury.
ACTION: Notice and request for comments.
AGENCY:

The Internal Revenue Service, 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 continuing information collections, as required by the Paperwork Reduction Act of 1995.
The IRS is soliciting comments concerning Form 8865, Return of U.S.
Persons with Respect to Certain Foreign Partnerships.
DATES: Written comments should be received on or before September 7, 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.
Please send separate comments for each specific information collection listed below. You must reference the information collections title, form number, reporting or record-keeping requirement number, and OMB number in your comment.
FOR FURTHER INFORMATION CONTACT:
Requests for additional information or copies of the form and instructions should be directed to Jon Callahan, 737 8007639, at Internal Revenue Service, Room 6526, 1111 Constitution Avenue NW, Washington, DC 20224, or through the internet at jon.r.callahan@
irs.gov.
SUMMARY:

BILLING CODE 483001P

VerDate Sep<11>2014

intent to participate must be made with Rosalind Matherne. For more information please contact Rosalind Matherne at 18889121227 or 202
3174115, or write TAP Office, 1111
Constitution Ave. NW, Room 1509, Washington, DC 20224 or contact us at the website: http www.improveirs.org.
The agenda will include various IRS
issues.

Jkt 253001

Currently, the IRS is seeking comments concerning the following information collection
SUPPLEMENTARY INFORMATION:

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tools, reporting, and record-keeping requirements:
Title: Return of U.S. Persons With Respect to Certain Foreign Partnerships.
OMB Number: 15451668.
Form Number: Form 8865, Schedules A, A1, A2, A3, B, G, H, K, K1, K
2, K3, L, M, M1, M2, N, O, P, and Form 8838 P.
Abstract: The Taxpayer Relief Act of 1997 significantly modified the information reporting requirements with respect to foreign partnerships. The Act made the following three changes: 1
Expanded section 6038B to require U.S.
persons transferring property to foreign partnerships in certain transactions to report those transfers, 2 expanded section 6038 to require certain U.S.
Partners of controlled foreign partnerships to report information about the partnerships, and 3 modified the reporting required under section 6046A
with respect to acquisitions and dispositions of foreign partnership interests. Form 8865 is used by U.S.
persons to fulfill their reporting obligations under sections 6038B, 6038, and 6046A. Form 8838P is used to extend the statute of limitations for U.S.
persons who transfers appreciated property to partnerships with foreign partners related to the transferor. The form is filed when the transferor makes a gain recognition agreement. This agreement allows the transferor to defer the payment of tax on the transfer.
Current Actions: There are changes to the existing collection: 1 The number of responses for each form and schedule is being reduced to account for filers individuals, businesses and tax-exempt organizations being reported under OMB numbers 15450123 and 1545
0074, 2 additional information is being collected to comply with the Tax Cuts and Jobs Act, Public Law 11597, and new section 250, 3 information about the number of foreign partners subject to section 864c8 is being collected, 4
information about section 721c partnerships is being collected, 5
information is being collected for disclosure requirements under Treasury Regulations 1.7033, 1.7076, and 1.7078, and 6 new Schedules K2
and K3 replace, supplement, and clarify certain amounts formerly reported on Schedules K and K1 of Form 8865.
Type of Review: Revision of a currently approved collection.
Affected Public: Business or other forprofit organizations, individuals, and not-for-profit institutions.
Estimated Number of Respondents:
3,695.
Estimated Time per Respondent: 22
hours, 45 minutes.

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