[Federal Register Volume 66, Number 87 (Friday, May 4, 2001)]
[Notices]
[Page 22643]
From the Federal Register Online via the Government Publishing Office [www.gpo.gov]
[FR Doc No: 01-11295]



[[Page 22643]]

-----------------------------------------------------------------------

DEPARTMENT OF THE TREASURY

Internal Revenue Service


Proposed Collection; Comment Request for Notice 88-30 and Notice 
88-132

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 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 
two existing notices, Notice 88-30, Diesel Fuel and Aviation Fuel Taxes 
Imposed at Wholesale Level, and Notice 88-132, Diesel and Aviation Fuel 
Taxes; Rules Effective 1/1/89.

DATES: Written comments should be received on or before July 3, 2001 to 
be assured of consideration.

ADDRESSES: Direct all written comments to Garrick R. Shear, Internal 
Revenue Service, room 5244, 1111 Constitution Avenue, NW., Washington, 
DC 20224.

FOR FURTHER INFORMATION CONTACT: Requests for additional information or 
copies of the notices should be directed to Carol Savage, (202) 622-
3945, Internal Revenue Service, room 5242, 1111 Constitution Avenue, 
NW., Washington, DC 20224.

SUPPLEMENTARY INFORMATION: Title: Notice 88-30, Diesel Fuel and 
Aviation Fuel Taxes Imposed at Wholesale Level, and Notice 88-132, 
Diesel and Aviation Fuel Taxes; Rules Effective 1/1/89.
    OMB Number: 1545-1043.
    Notice Number: Notice 88-30 and Notice 88-132.
    Abstract: Notice 88-30 and Notice 88-132 require certain persons 
involved with diesel or aviation fuel (1) to be registered with the 
Internal Revenue Service, (2) to maintain certain records, and (3) to 
provide certificates to support exempt purchases. Because of the Code 
amendments made by the Omnibus Budget Reconciliation Act of 1993, these 
requirements now apply only with respect to aviation fuel.
    Current Actions: There are no changes being made to the notices at 
this time.
    Type of Review: Extension of a currently approved collection.
    Affected Public: Business or other for-profit organizations, not-
for-profit institutions, farms, and state, local or tribal governments.
    Estimated Number of Respondents: 3,500.
    Estimated Time Per Respondent: 1 hour, 6 minutes.
    Estimated Total Annual Burden Hours: 3,850.
    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: April 26, 2001.
Garrick R. Shear,
IRS Reports Clearance Officer.
[FR Doc. 01-11295 Filed 5-3-01; 8:45 am]
BILLING CODE 4830-01-P