SUPPLEMENTARY INFORMATION:

The IRS, in accordance with the Paperwork Reduction Act of 1995 (PRA) (44 U.S.C. 3506(c)(2)(A)), provides the public and Federal agencies with an opportunity to comment on proposed, revised, and continuing collections of information. This helps the IRS assess its impact and minimize the burden of its information collection requirements. 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 and be viewable on relevant websites. For this reason, please do not include in your comments information of a confidential nature, such as sensitive personal information.

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.

Title: Fuel Tax Guidance and Related Third-Party Disclosure and Recordkeeping Requirements.

OMB Number: 1545-1915.

Document Number(s): Notice 2005-4 (as modified) and TD 9346.

Abstract: This collection covers the third-party disclosure and recordkeeping requirements associated with federal fuel excise tax provisions contained in Notice 2005-4 (as modified by Notices 2005-24, 2005-62, and 2005-80) and Treasury Decision 9346. The collection requires certifications, waivers, notification certificates, reseller statements, and related records that enable taxpayers to substantiate eligibility for fuel tax credits, refunds, reduced tax rates, exemptions, and importer liability relief, and allows the IRS to verify compliance with the applicable excise tax provisions.

Current Actions: This renewal consolidates the notification certificate requirements previously approved under OMB Control No. 1545-1897 into OMB Control No. 1545-1915 to improve the administration of related fuel excise tax information collections. There is no substantive change to the underlying information collection requirements. The increase in the total burden reflects the transfer of an existing approved information collection into this OMB control number rather than the creation of a new reporting or recordkeeping requirement.

Type of Review: Revision of a currently approved collection.

Affected Public: Business or other for-profit organizations, individuals, not-for-profit institutions, farms, and Federal, state, local or tribal governments.

Estimated Number of Responses: 159,088.

Estimated Time per Respondent: 15 min.

Estimated Total Annual Burden Hours: 76,471.

91 FR 56724