[Federal Register Volume 86, Number 212 (Friday, November 5, 2021)]
[Notices]
[Pages 61399-61400]
From the Federal Register Online via the Government Publishing Office [www.gpo.gov]
[FR Doc No: 2021-24242]


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DEPARTMENT OF THE TREASURY

Internal Revenue Service


Proposed Collection; Comment Request for the Application for 
Filing Information Returns Electronically

AGENCY: Internal Revenue Service (IRS), Treasury.

ACTION: Notice and request for comments.

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SUMMARY: 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 the 
application for filing information returns electronically (FIRE).

DATES: Written comments should be received on or before January 4, 2022 
to be assured of consideration.

ADDRESSES: Direct all written comments to Kerry Dennis, Internal 
Revenue Service, Room 6526, 1111 Constitution Avenue NW, Washington, DC 
20224.

FOR FURTHER INFORMATION CONTACT: Requests for additional information or 
copies of the form should be directed to Kerry Dennis, at (202) 317-
5751 or Internal Revenue Service, Room 6526, 1111 Constitution Avenue 
NW, Washington, DC 20224, or through the internet, at 
[email protected].

SUPPLEMENTARY INFORMATION: 
    Title: Application for Filing Information Returns Electronically 
(FIRE).
    OMB Number: 1545-0387.
    Form Number: 4419.
    Abstract: Under section 6011(e)(2)(a) of the Internal Revenue Code, 
any

[[Page 61400]]

person, including corporations, partnerships, individuals, estates, and 
trusts, who is required to file 250 or more information returns must 
file such returns magnetically or electronically. Payers required to 
file on magnetic media or electronically must complete Form 4419 to 
receive authorization to file.
    Current Actions: There is no change to the form that would affect 
burden. The information collection is being submitted to renew the 
collection and correct a mathematical error in the former submissions 
burden computation.
    Type of Review: Revision of a currently approved collection.
    Affected Public: Business or other for-profit organizations, non-
profit institutions, and Federal, State, local, or tribal governments.
    Estimated Number of Respondents: 15,000.
    Estimated Time per Respondent: 20 minutes.
    Estimated Total Annual Burden Hours: 4,950.
    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: 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: November 2, 2021.
Kerry L. Dennis,
Tax Analyst.
[FR Doc. 2021-24242 Filed 11-4-21; 8:45 am]
BILLING CODE 4830-01-P