[Federal Register Volume 79, Number 120 (Monday, June 23, 2014)]
[Notices]
[Pages 35638-35639]
From the Federal Register Online via the Government Publishing Office [www.gpo.gov]
[FR Doc No: 2014-14609]


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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 August 22, 2014 
to be assured of consideration.

ADDRESSES: Direct all written comments to R. Joseph Durbala, 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 Martha R. 
Brinson, Internal Revenue Service, Room 6129, 1111 Constitution Avenue 
NW., Washington, DC 20224, or through the internet, at 
[email protected].

SUPPLEMENTARY INFORMATION: 

[[Page 35639]]

    Title: Claim for Refund of Excise Taxes.
    OMB Number: 1545-1420.
    Form Number: 8849.
    Abstract: IRC Sections 6402, 6404, 6511 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 or 
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: Changes were made to Schedule 3 (Form 8849) as a 
result of the expiration of credits for biodiesel and renewable diesel, 
and alternative fuel and alternative fuel mixtures after 12/31/2013. 
These credits had previously expired at the end of 2011 and were 
extended retroactively in 2013. As a result of the expiration, Schedule 
3 (Form 8849) is only used to claim the Alternative Fuel Credit, for 
Liquefied Hydrogen. Changes to Schedule 3 (Form 8849), will decrease 
the overall burden by 26,660 hours.
    Type of Review: Revisions of a currently approved collection.
    Affected Public: Business or other for-profit organizations, 
individuals or households, and not-for-profit institutions, farms, and 
Federal, state, local or tribal governments.
    Estimated Number of Responses: 111,147.
    Estimated Time per Response: 8 hours, 31 minutes.
    Estimated Total Annual Burden Hours: 946,827.
    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: June 17, 2014.
R. Joseph Durbala,
IRS Reports Clearance Officer.
[FR Doc. 2014-14609 Filed 6-20-14; 8:45 am]
BILLING CODE 4830-01-P