[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