Proposed Collection; Requesting Comments on Form 637 and IRS Notice 2023-06, 13012-13013 [2023-04183]

Agencies

• Internal Revenue Service
• DEPARTMENT OF THE TREASURY

[Federal Register Volume 88, Number 40 (Wednesday, March 1, 2023)]
[Notices]
[Pages 13012-13013]
From the Federal Register Online via the Government Publishing Office [www.gpo.gov]
[FR Doc No: 2023-04183]


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DEPARTMENT OF THE TREASURY

Internal Revenue Service


Proposed Collection; Requesting Comments on Form 637 and IRS 
Notice 2023-06

AGENCY: Internal Revenue Service (IRS), Treasury.

ACTION: Notice and request for comments.

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SUMMARY: The Internal Revenue Service (IRS), 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 information collections, as required by the Paperwork Reduction Act 
of 1995. The IRS is soliciting comments concerning Form 637, 
Application for Registration (For Certain Excise Tax Activities) and 
Questionnaires; and IRS Notice 2023-06.

DATES: Written comments should be received on or before May 1, 2023 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]. Include ``OMB Number 1545-
1835'' in the subject line of the message.

FOR FURTHER INFORMATION CONTACT: Requests for additional information or 
copies of this collection should be directed to Martha R. Brinson, at 
(202) 317-5753, or at Internal Revenue Service, Room 6526, 1111 
Constitution Avenue NW, Washington, DC 20224, or through the internet 
at [email protected].

SUPPLEMENTARY INFORMATION: 
    Title: Application for Registration (For Certain Excise Tax 
Activities) and Questionnaires; IRS Notice 2023-06.
    OMB Number: 1545-1835.
    Form Number: 637 and Notice 2023-06.
    Abstract: Form 637 is used to apply for excise tax registration. 
The registration applies to a person required to be registered under 
Revenue code section 4101 for purposes of the Federal excise tax on 
taxable fuel imposed under Code sections 4041 and 4071; and to certain 
manufacturers or sellers and purchasers that must register under Code 
section 4222 to be exempt from the excise tax on taxable articles. The 
data is used to determine if the applicant qualifies for the exemption. 
Taxable fuel producers are required by Code section 4101 to register 
with the Service before incurring any tax liability.
    IRS Notice 2023-26 provides guidance on the new sustainable 
aviation fuel credits under Sec. Sec.  40B and 6426(k) of the Internal 
Revenue Code (referred the SAF credit) and related credit and payment 
rules under Sec. Sec.  34(a)(3), 38, 87, and 6427(e)(1). This notice 
also provides rules related to the Sec.  4101 registration 
requirements. The certificate, reseller statement, and declaration 
created by IRS Notice 2023-06 will allow the IRS to verify that 
claimants are making proper credit and payment claims with respect to 
the SAF credit.
    Current Actions: There are no changes to the paperwork burden 
previously approved by OMB.
    Type of Review: Extension of a currently approved collection.
    Affected Public: Business or other for-profit, farms, and not-for-
profit institutions.

Form 637

    Estimated Number of Respondents: 9,255.
    Estimated Time per Respondent: 3.43 hours.
    Estimated Total Annual Burden Hours: 31,710.

IRS Notice 2023-06

    Estimated Number of Respondents: 20.
    Estimated Number of Responses: 200.
    Estimated Time per Respondent: 15 minutes.
    Estimated Total Annual Burden Hours: 50 hours.
    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

[[Page 13013]]

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. 
Comments will be 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 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 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: February 22, 2023.
Martha R. Brinson,
Tax Analyst.
[FR Doc. 2023-04183 Filed 2-28-23; 8:45 am]
BILLING CODE 4830-01-P