98-16227. Submission to OMB for Review; Comment Request

[Federal Register Volume 63, Number 117 (Thursday, June 18, 1998)]
[Notices]
[Pages 33442-33443]
From the Federal Register Online via the Government Publishing Office [www.gpo.gov]
[FR Doc No: 98-16227]


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DEPARTMENT OF THE TREASURY


Submission to OMB for Review; Comment Request

June 10, 1998.
    The Department of Treasury has submitted the following public 
information collection requirement(s) to OMB for review and clearance 
under the Paperwork Reduction Act of 1995, Public Law 104-13. Copies of 
the submission(s) may be obtained by calling the Treasury Bureau 
Clearance Officer listed. Comments regarding this information 
collection should be addressed to the OMB reviewer listed and to the 
Treasury Department Clearance Officer, Department of the Treasury, Room 
2110, 1425 New York Avenue, NW., Washington, DC 20220.
    Dates: Written comments should be received on or before July 25, 
1998 to be assured of consideration.

Internal Revenue Service (IRS)

    OMB Number: 1545-1420.
    Form Number: IRS Form 8849.
    Type of Review: Extension.
    Title: Claim for Refund of Excise Taxes.
    Description: Internal Revenue Code (IRC) section 6402, 6404, and 
sections 301.6402-2, 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 IRS. Form 8849 is used by taxpayers to claim refunds 
of excise taxes.
    Respondents: Business or other for-profit, Individuals or 
households, Not-for-profit institutions, Farms, Federal Government, 
State, Local or Tribal Government.
    Estimated Number of Respondents/Recordkeepers: 125,292.
    Estimated Burden Hours Per Respondent/Recordkeeper:

Recordkeeping--35 hr., 9 min.
Learning about the law or the form--1 hr., 30 min.

[[Page 33443]]

Preparing, copying, assembling, and sending the form to the IRS--2 hr., 
7 min.

    Frequency of Response: Quarterly, Weekly, Annually.
    Estimated Total Reporting/Recordkeeping Burden: 890,507 hours.

    OMB Number: 1545-1596.
    Form Number: IRS Form 8857.
    Type of Review: Extension.
    Title: Request for Innocent Spouse Relief.
    Description: Section 6103(e) of the Internal Revenue Code allows 
taxpayers to request, and IRS to grant, ``innocent spouse'' relief 
when: taxpayer filed a joint return with tax substantially understated; 
taxpayer establishes no knowledge of, or benefit from, the 
understatement; and it would be inequitable to hold the taxpayer 
liable. GAO Report GAO/GGD-97-34 recommended IRS develop a form to make 
relief easier for the public to request.
    Respondents: Individuals or households.
    Estimated Number of Respondents: 11,667.
    Estimated Burden Hours Per Respondent:

Learning about the law or the form--14 minutes
Preparing the form--16 minutes
Copying, assembling, and sending the form to the IRS--20 minutes

    Frequency of Response: On occasion.
    Estimated Total Reporting Burden: 9,684 hours.
    Clearance Officer: Garrick Shear [phone], Internal Revenue 
Service, Room 5571, 1111 Constitution Avenue, NW, Washington, DC 20224.
    OMB Reviewer: Alexander T. Hunt [phone], Office of 
Management and Budget, Room 10226, New Executive Office Building, 
Washington, DC 20503.
Lois K. Holland,
Departmental Reports Management Officer.
[FR Doc. 98-16227 Filed 6-17-98; 8:45 am]
BILLING CODE 4830-01-P