Electronic-Filing Requirements for Specified Returns and Other Documents; Hearing

Document Headings Document headings vary by document type but may contain the following: the agency or agencies that issued and signed a document the number of the CFR title and the number of each part the document amends, proposes to amend, or is directly related to the agency docket number / agency internal file number the RIN which identifies each regulatory action listed in the Unified Agenda of Federal Regulatory and Deregulatory Actions See the Document Drafting Handbook for more details. Department of the Treasury Internal Revenue Service 26 CFR Parts 1, 53, 54 and 301 [REG-102951-16] RIN 1545-BN36 AGENCY: Internal Revenue Service (IRS), Treasury. ACTION: Proposed rule; notice of hearing. 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 publichearings@irs.gov 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 www.regulations.gov (IRS REG-10…