[Federal Register Volume 75, Number 237 (Friday, December 10, 2010)]
[Notices]
[Pages 77045-77046]
From the Federal Register Online via the Government Publishing Office [www.gpo.gov]
[FR Doc No: 2010-31026]


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DEPARTMENT OF THE TREASURY

Internal Revenue Service


Proposed Collection; Comment Request for Notice 2005-62

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 
Notice 2005-62, Modification of Notice 2005-04; Biodiesel and Aviation-
Grade Kerosene.

DATES: Written comments should be received on or before February 8, 
2011 to be assured of consideration.

ADDRESSES: Direct all written comments to Allan Hopkins, Internal 
Revenue Service, room 6129, 1111 Constitution Avenue, NW., Washington, 
DC 20224.

FOR FURTHER INFORMATION CONTACT: Requests for additional information or 
copies of the form and instructions should be directed to Joel 
Goldberger at Internal Revenue Service, room 6129, 1111 Constitution 
Avenue, NW., Washington, DC 20224, or at (202) 927-9368, or through the 
Internet at [email protected].

SUPPLEMENTARY INFORMATION: 
    Title: Modification of Notice 2005-04; Biodiesel and Aviation-Grade 
Kerosene.
    OMB Number: 1545-1915.
    Notice Number: Notice 2005-62.
    Abstract: This notice modifies Notice 2005-4, 2005-2 I.R.B. 289, as 
modified by Notice 2005-24, 2005-12 I.R.B. 757, by revising the 
guidance relating to the Certificate for Biodiesel, which is required 
as a condition for claiming a credit or payment under Sec. Sec.  
6426(c), 6427(e), and 40A of the Internal Revenue Code. This notice 
also provides guidance on issues related to the biodiesel credit or 
payment that are not addressed in Notice 2005-4. This notice further 
modifies Notice 2005-4 relating to the Certificate of Person Buying 
Aviation-Grade Kerosene for Commercial Aviation or Nontaxable Use, 
which is required to notify a position holder of certain transactions 
under Sec. Sec.  4081 and 4082. Notice 2005-04 provides guidance on 
certain excise tax Code provisions that were added or effected by the 
American Jobs Creation Act of 2004. The information will be used by the 
IRS to verify that the proper amount of tax is reported, excluded, 
refunded, or credited.
    Current Actions: There are no changes being made to the notice 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, Federal, state, local or tribal 
governments.
    Estimated Number of Respondents: 20,263.
    Estimated Time per Respondent: 3 hours, 46 minutes.
    Estimated Total Annual Burden Hours: 76,190.
    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

[[Page 77046]]

or start-up costs and costs of operation, maintenance, and purchase of 
services to provide information.

    Approved: November 30, 2010.
Allan Hopkins,
IRS Reports Clearance Officer.
[FR Doc. 2010-31026 Filed 12-9-10; 8:45 am]
BILLING CODE 4830-01-P