Proposed Information Collection; Comment Request, 18871-18872 [2018-09029]

Agencies

• Internal Revenue Service
• DEPARTMENT OF THE TREASURY

[Federal Register Volume 83, Number 83 (Monday, April 30, 2018)]
[Notices]
[Pages 18871-18872]
From the Federal Register Online via the Government Publishing Office [www.gpo.gov]
[FR Doc No: 2018-09029]


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DEPARTMENT OF THE TREASURY

Internal Revenue Service


Proposed Information Collection; Comment Request

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 
continuing information collections, as required by the Paperwork 
Reduction Act of 1995.

DATES: Written comments should be received on or before June 29, 2018 
to be assured of consideration.

ADDRESSES: Direct all written comments to L. Brimmer, Internal Revenue 
Service, Room 6526, 1111 Constitution Avenue NW, Washington, DC 20224. 
Please send separate comments for each specific information collection 
listed below. You must reference the information collection's title, 
form number, reporting or record-keeping requirement number, and OMB 
number (if any) in your comment.

FOR FURTHER INFORMATION: Requests for additional information, or copies 
of the information collection and instructions, or copies of any 
comments received, contact Elaine Christophe, at (202) 317-5745, or at 
Internal Revenue Service, Room 6526, 1111 Constitution Avenue NW, 
Washington, DC 20224, or through the internet, at 
[email protected].

[[Page 18872]]


SUPPLEMENTARY INFORMATION: 
    1. Title: Claim for Refund of Excise Taxes.
    OMB Number: 1545-1420.
    Form Number: 8849 and Schedule 1, Schedule 2, Schedule 3, Schedule 
5, Schedule 6, Schedule 8.
    Abstract: 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: There are no significant changes to the form 
previously approved by OMB.
    Type of Review: Extension 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 and 31 minutes.
    Estimated Total Annual Burden Hours: 946,827.
    2. Title: Underpayment of Estimated Tax by Individuals, Estates, 
and Trusts (Form 2210), and Underpayment of Estimated Tax by Farmers 
and Fishermen (Form 2210-F).
    OMB Number: 1545-0140.
    Form Number: 2210 and 2210-F.
    Abstract: Internal Revenue Code section 6654 imposes a penalty for 
failure to pay estimated tax. Form 2210 is used by individuals, 
estates, and trusts and Form 2210-F is used by farmers and fisherman to 
determine whether they are subject to the penalty and to compute the 
penalty if it applies. The Service uses this information to determine 
whether taxpayers are subject to the penalty, and to verify the penalty 
amount.
    Current Actions: There will be a reduction in the number of 
respondents previously approved by OMB.
    Type of Review: Reinstatement of a previously approved collection.
    Affected Public: Individuals or households, business or other for-
profit organizations, and farms.
    Estimated Number of Respondents: 599,999.
    Estimated Time per Respondent: 4 hrs.
    Estimated Total Annual Burden Hours: 2,405,663.
    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 our request for Office of 
Management and Budget (OMB) approval of the relevant information 
collection. All comments will become a matter of public record. Please 
do not include any confidential or inappropriate material in your 
comments.
    We invite comments on: (a) Whether the collection of information is 
necessary for the proper performance of the agency's functions, 
including whether the information has 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 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 the 
requested information.

    Approved: April 23, 2018.
L. Brimmer,
Senior Tax Analyst.
[FR Doc. 2018-09029 Filed 4-27-18; 8:45 am]
 BILLING CODE 4830-01-P