[Federal Register Volume 64, Number 13 (Thursday, January 21, 1999)]
[Notices]
[Pages 3337-3338]
From the Federal Register Online via the Government Publishing Office [www.gpo.gov]
[FR Doc No: 99-1288]
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DEPARTMENT OF THE TREASURY
Internal Revenue Service
Proposed Collection; Comment Request for Form 8849
AGENCY: Internal Revenue Service (IRS), Treasury.
ACTION: Notice and request for comments.
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SUMMARY: The Department of the Treasury, 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 proposed and/or continuing information collections, as required by
the Paperwork Reduction Act of 1995, Public Law 104-13 (44 U.S.C.
3506(c)(2)(A)). Currently, the IRS is soliciting comments concerning
Form 8849, Claim for Refund of Excise Taxes.
DATES: Written comments should be received on or before March 22, 1999
to be assured of consideration.
ADDRESSES: Direct all written comments to Garrick R. Shear, Internal
Revenue Service, room 5571, 1111 Constitution Avenue NW., Washington,
DC 20224.
[[Page 3338]]
FOR FURTHER INFORMATION CONTACT: Requests for additional information or
copies of the form and instructions should be directed to Martha R.
Brinson, (202) 622-3869, Internal Revenue Service, room 5571, 1111
Constitution Avenue NW., Washington, DC 20224.
SUPPLEMENTARY INFORMATION:
Title: Claim for Refund of Excise Taxes.
OMB Number: 1545-1420.
Form Number: 8849.
Abstract: Internal Revenue Code sections 6402, 6404, and sections
301.6402-2, 301.6404-1, and 301.6404-3 of the regulations allow for
refunds of taxes (except income taxes) or refund, abatement, or credit
of interest, penalties, and additions to tax in the event of errors or
certain actions by the IRS. Form 8849 is used by taxpayers to claim
refunds of excise taxes.
Current Actions: Form 8849 is being extensively revised. The
revised form will contain six schedules--five for fuel tax claims and
one for other claims. Fuel tax claims that have similar requirements
are on the same schedule. In addition the revised form will:
Allow the claimant to use only the applicable schedules.
All claimants must complete the cover page. Only the schedules needed
for their claim need to be attached to the cover page.
Reduce the number of separate statements and attachments
required to be prepared by the claimant.
Reduce the amount of correspondence with the IRS because
of incomplete claims.
Provide entry boxes on the form and schedules to enter the
required information. By using the boxes for entries, claimants will
have no problem entering the information required, and the IRS will
have a greater ability to read the information.
Type of Review: Revision of a currently approved collection.
Affected Public: Business or other for-profit organizations,
individuals or households, not-for-profit institutions, farms, and
Federal, state, local or tribal governments.
Estimated Number of Respondents: 125,292.
Estimated Time Per Respondent: 14 hr., 45 min.
Estimated Total Annual Burden Hours: 1,847,489.
The following paragraph applies to all of 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 as long as
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: January 7, 1999.
Garrick R. Shear,
IRS Reports Clearance Officer.
[FR Doc. 99-1288 Filed 1-20-99; 8:45 am]
BILLING CODE 4830-01-U
