[Federal Register Volume 64, Number 100 (Tuesday, May 25, 1999)]
[Pages 28243-28244]
From the Federal Register Online via the Government Publishing Office [www.gpo.gov]
[FR Doc No: 99-13103]



Internal Revenue Service

Proposed Collection; Comment Request for Form 843

AGENCY: Internal Revenue Service (IRS), Treasury.

ACTION: Notice and request for comments.


SUMMARY: The Department of the Treasury, as part of its continuing 
effort to reduce paperwork and respondent burden, invites the general 
public and

[[Page 28244]]

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 843, Claim 
for Refund and Request for Abatement.

DATES: Written comments should be received on or before July 26, 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 

FOR FURTHER INFORMATION CONTACT: Requests for additional information or 
copies of the form and instructions should be directed to Faye Bruce, 
(202) 622-6665, Internal Revenue Service, room 5577, 1111 Constitution 
Avenue NW, Washington, DC 20224.

    Title: Claim for Refund and Request for Abatement.
    OMB Number: 1545-0024.
    Form Number: 843.
    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 843 is used by taxpayers to claim 
these refunds, credits, or abatements.
    Current Actions: There are no changes being made to the form at 
this time.
    Type of Review: Extension of a currently approved collection.
    Affected Public: Business or other for-profit organizations, 
individuals or households, not-for-profit institutions, farms, and 
state, local or tribal governments.
    Estimated Number of Respondents: 545,500.
    Estimated Time Per Respondent: 1 hr., 32 min.
    Estimated Total Annual Burden Hours: 834,615.
    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 

    Approved: May 11, 1999.
Garrick R. Shear,
IRS Reports Clearance Officer.
[FR Doc. 99-13103 Filed 5-24-99; 8:45 am]