[Federal Register Volume 88, Number 221 (Friday, November 17, 2023)]
[Notices]
[Pages 80387-80388]
From the Federal Register Online via the Government Publishing Office [www.gpo.gov]
[FR Doc No: 2023-25411]


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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 Internal Revenue Service, 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. 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 January 16, 
2024 to be assured of consideration.

ADDRESSES: Direct all written comments to Andres Garcia, Internal 
Revenue Service, Room 6526, 1111 Constitution Avenue NW, Washington, DC 
20224, or by email to [email protected]. Please include the OMB 
Control Number 1545-1915 in the Subject line.

FOR FURTHER INFORMATION CONTACT: Requests for additional information or 
copies of the Notices should be directed to Sara Covington, at (202) 
317-5744, at Internal Revenue Service, Room 6526, 1111 Constitution 
Avenue NW, Washington, DC 20224, or through the internet at 
[email protected].

SUPPLEMENTARY INFORMATION: 
    Title: Modification of Notice 2005-04; Biodiesel and Aviation-Grade 
Kerosene.
    OMB Number: 1545-1915.

[[Page 80388]]

    Notice Number: Notice 2005-62.
    Abstract: 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. This notice is modified and expanded by Notices 2005-24, 
2005-62, and 2005-80.
    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 Responses: 157,963.
    Estimated Time per Respondent: .48 hours.
    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 or start-up costs and costs of operation, 
maintenance, and purchase of services to provide information.

    Approved: October 31, 2023.
Sara L. Covington,
IRS Tax Analyst.
[FR Doc. 2023-25411 Filed 11-16-23; 8:45 am]
BILLING CODE 4830-01-P