Proposed Extension of Information Collection Request Submitted for Public Comment; Comment Request Concerning Information Reporting for Form 8802, 41719-41720 [2023-13625]
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ddrumheller on DSK120RN23PROD with NOTICES1
Federal Register / Vol. 88, No. 122 / Tuesday, June 27, 2023 / Notices
Current Actions: The estimated
annual responses have increased by
211,239. This creates an increase in the
total estimated annual burden by
1,647,946 hours. Changes in the burden
estimates previously approved by OMB,
are due to corrections of filing data. This
form is being submitted for renewal
purposes only.
Type of Review: Revision of a
currently approved collection.
Affected Public: Individuals and
business or other for-profit
organizations.
Estimated Number of Responses:
791,141.
Estimated Time per Respondent: 4
hrs., 29 min.
Estimated Total Annual Burden
Hours: 3,565,694.
The following paragraph applies to all
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 if 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.
Desired Focus of Comments: The
Internal Revenue Service (IRS) is
particularly interested in comments
that:
• Evaluate whether the proposed
collection of information is necessary
for the proper performance of the
functions of the agency, including
whether the information will have
practical utility.
• Evaluate the accuracy of the
agency’s estimate of the burden of the
proposed collection of information,
including the validity of the
methodology and assumptions used.
• Enhance the quality, utility, and
clarity of the information to be
collected; and
• Minimize the burden of the
collection of information on those who
are to respond, including using
appropriate automated, electronic,
mechanical, or other technological
collection techniques or other forms of
information technology, e.g., by
permitting electronic submissions of
responses.
Comments submitted in response to
this notice will be summarized and/or
included in the ICR for OMB approval
of the extension of the information
collection; they will also become a
matter of public record.
VerDate Sep<11>2014
18:54 Jun 26, 2023
Jkt 259001
Approved: June 20, 2023.
Ronald J. Durbala,
IRS Tax Analyst.
[FR Doc. 2023–13624 Filed 6–26–23; 8:45 am]
BILLING CODE 4830–01–P
DEPARTMENT OF THE TREASURY
Internal Revenue Service
Proposed Extension of Information
Collection Request Submitted for
Public Comment; Comment Request
Concerning Information Reporting for
Form 8802
Internal Revenue Service (IRS),
Treasury.
ACTION: Notice and request for
comments.
AGENCY:
The Internal Revenue Service,
as part of its continuing effort to reduce
paperwork and respondent burden,
invites the 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. Currently, the IRS is
soliciting comments concerning Form
8802, Application for United States
Residency Certification.
DATES: Written comments should be
received on or before August 28, 2023
to be assured of consideration.
ADDRESSES: Direct all written comments
to Andre´s Garcia, Internal Revenue
Service, Room 6526, 1111 Constitution
Avenue NW, Washington, DC 20224, or
by email to pra.comments@irs.gov.
Please include, ‘‘OMB Number: 1545–
1817—Public Comment Request Notice’’
in the Subject line.
FOR FURTHER INFORMATION CONTACT:
Requests for additional information or
copies of the form and instructions
should be directed to Ronald J. Durbala,
at (202) 317–5746, at Internal Revenue
Service, Room 6526, 1111 Constitution
Avenue NW, Washington, DC 20224, or
through the internet at
RJoseph.Durbala@irs.gov.
SUPPLEMENTARY INFORMATION:
Title: Application for United States
Residency Certification.
OMB Number: 1545–1817.
Form Project Number: Form 8802.
Abstract: An entity must use Form
8802 to apply for United States
Residency Certification. All requests for
U.S. residency certification must be
received on Form 8802, Application for
United States Residency Certification.
As proof of residency in the United
States and of entitlement to the benefits
of a tax treaty, U.S. Government
certification that you are a U.S. citizen,
SUMMARY:
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Fmt 4703
Sfmt 4703
41719
U.S. corporation, U.S. partnership, or
resident of the United States for
purposes of taxation.
Current Actions: There are no changes
being made to the form at this time. This
form is being submitted for renewal
purposes only.
Type of Review: Extension of a
currently approved collection.
Affected Public: Individuals or
households, business or other for-profit
organization, and not-for-profit
institution.
Estimated Number of Responses:
130,132.
Estimated Time per Respondent: 3
hrs., 38 min.
Estimated Total Annual Burden
Hours: 472,380.
The following paragraph applies to all
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 if 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.
Desired Focus of Comments: The
Internal Revenue Service (IRS) is
particularly interested in comments
that:
• Evaluate whether the proposed
collection of information is necessary
for the proper performance of the
functions of the agency, including
whether the information will have
practical utility.
• Evaluate the accuracy of the
agency’s estimate of the burden of the
proposed collection of information,
including the validity of the
methodology and assumptions used.
• Enhance the quality, utility, and
clarity of the information to be
collected; and
• Minimize the burden of the
collection of information on those who
are to respond, including using
appropriate automated, electronic,
mechanical, or other technological
collection techniques or other forms of
information technology, e.g., by
permitting electronic submissions of
responses.
Comments submitted in response to
this notice will be summarized and/or
included in the ICR for OMB approval
of the extension of the information
collection; they will also become a
matter of public record.
E:\FR\FM\27JNN1.SGM
27JNN1
41720
Federal Register / Vol. 88, No. 122 / Tuesday, June 27, 2023 / Notices
Approved: June 20, 2023.
Ronald J. Durbala,
IRS Tax Analyst.
[FR Doc. 2023–13625 Filed 6–26–23; 8:45 am]
BILLING CODE 4830–01–P
DEPARTMENT OF THE TREASURY
Agency Information Collection
Activities; Submission for OMB
Review; Comment Request; Alcohol
and Tobacco Tax and Trade Bureau
Information Collection Requests
Departmental Offices, U.S.
Department of the Treasury.
ACTION: Notice.
AGENCY:
The Department of the
Treasury will submit the following
information collection requests to the
Office of Management and Budget
(OMB) for review and clearance in
accordance with the Paperwork
Reduction Act of 1995, on or after the
date of publication of this notice. The
public is invited to submit comments on
these requests.
DATES: Comments should be received on
or before July 27, 2023 to be assured of
consideration.
ADDRESSES: Written comments and
recommendations for the proposed
information collection should be sent
within 30 days of publication of this
notice to www.reginfo.gov/public/do/
PRAMain. Find this particular
information collection by selecting
‘‘Currently under 30-day Review—Open
for Public Comments’’ or by using the
search function.
FOR FURTHER INFORMATION CONTACT:
Copies of the submissions may be
obtained from Melody Braswell by
emailing PRA@treasury.gov, calling
(202)–622–1035, or viewing the entire
information collection request at
www.reginfo.gov.
SUMMARY:
SUPPLEMENTARY INFORMATION:
ddrumheller on DSK120RN23PROD with NOTICES1
Alcohol and Tobacco Tax and Trade
Bureau (TTB)
1. OMB Control Number: 1513–0059.
Title: Usual and Customary Business
Records Relating to Tax-Free Alcohol.
TTB Recordkeeping Number: TTB
REC 51503.
Abstract: In general, the IRC at 26
U.S.C. 5001 imposes Federal excise tax
on distilled spirits produced in or
imported into the United States.
However, under the IRC at 26 U.S.C.
5214(a)(2) and (a)(3), distilled spirits
may be withdrawn free of tax for
nonbeverage purposes for use by
Federal, State, and local governments,
and for use by certain educational
VerDate Sep<11>2014
18:54 Jun 26, 2023
Jkt 259001
organizations and institutions, research
laboratories, hospitals, blood banks,
sanitariums, and nonprofit clinics,
subject to regulations prescribed by the
Secretary. In addition, the IRC at 26
U.S.C. 5275 requires persons that
procure or use distilled spirits
withdrawn free of tax under sections
5214(a)(2) and (a)(3) to keep records and
make reports regarding the receipt and
use of such spirits as the Secretary
requires by regulation. Under that IRC
authority, in order to account for taxfree spirits and prevent their diversion
to taxable beverage use, the TTB
regulations in 27 CFR part 22 require
tax-free alcohol users to maintain
certain usual and customary business
records regarding the receipt, loss,
shipment, destruction, return,
consignment, and inventories of such
alcohol. Such accountability is
necessary to protect the revenue.
Current Actions: There are no
program changes or adjustments
associated with this information
collection, and TTB is submitting it for
extension purposes only.
Type of Review: Extension of a
currently approved collection.
Affected Public: Businesses and other
for-profits.
Number of Respondents: 5,600.
Average Responses per Respondent: 1
(one) per year.
Number of Responses: 5,600.
Average per-response and Total
Burden: This information collection
consists of usual and customary records
kept by respondents during the normal
course of business, regardless of any
regulatory requirement to do so. As
such, under 5 CFR 1320.3(b)(2), this
information collection imposes no
additional burden on respondents.
2. OMB Control No: 1513–0119.
Title: Certification of Proper Cellar
Treatment for Imported Natural Wine.
Abstract: Under the IRC at 26 U.S.C.
5382, importers of natural wine
produced after December 31, 2004, must
provide the Secretary with a
certification, accompanied by an
affirmed laboratory analysis, that the
practices and procedures used to
produce the wine constitute proper
cellar treatment. That IRC section also
contains alternative certification
requirements or exemptions for natural
wine produced and imported under
certain international agreements, as well
as for such wine imported by an owner
or affiliate of a domestic winery. In
addition, the Federal Alcohol
Administration Act (FAA Act) at 27
U.S.C. 205 vests the Secretary with
authority to prescribe regulations
regarding the identity and quality of
PO 00000
Frm 00135
Fmt 4703
Sfmt 4703
alcohol beverages. Under those
authorities, the TTB wine labeling
regulations in 27 CFR part 4 and its
alcohol beverage import regulations in
27 CFR part 27 implement the proper
cellar treatment certification
requirement for imported natural wine.
Current Actions: There are no
program changes associated with this
information collection at this time, and
TTB is submitting it for extension
purposes only. As for adjustments, due
to a change in agency estimates, TTB is
decreasing the number of annual
responses, responses, and burden hours
associated with this information
collection.
Type of Review: Extension of a
currently approved collection.
Affected Public: Businesses and other
for-profits.
Number of Respondents: 20.
Average Responses per Respondent: 1
(one) per year.
Number of Responses: 20.
Average per-response Burden: 20
minutes.
Total Burden: 7 hours.
3. OMB Control Number: 1513–0138.
Title: Tax Class Statement Required
on Hard Cider Labels.
Abstract: In general, the IRC at 26
U.S.C. 5041 imposes six Federal excise
tax rates on wine based on a wine’s
alcohol and carbon dioxide content, and
the lowest of those rates is the hard
cider tax rate, as listed in section
5041(b)(6). The IRC at 26 U.S.C. 5368(b)
also provides that wine can only be
removed in containers bearing the
marks and labels showing compliance
with chapter 51 of the IRC as the
Secretary may by regulation prescribe.
Beginning January 1, 2017, section
335(a) of the Protecting Americans from
Tax Hikes Act of 2015 (PATH Act,
Public Law 144–113) modified the
definition of hard cider in IRC section
5041(g) to broaden the range of products
eligible for the hard cider tax rate.
However, under the authority of the
Federal Alcohol Administration (FAA)
Act, TTB’s wine labeling regulations in
27 CFR part 4 allow the term ‘‘hard
cider’’ to appear on the labels of
products that do not meet the IRC’s
definition of ‘‘hard cider’’ for tax
purposes. In light of that difference, in
order to adequately identify products
eligible for the hard cider tax rate, the
TTB regulations in 27 CFR parts 24 and
27 provide that the tax class statement,
‘‘Tax class 5041(b)(6),’’ appear on
containers of domestic and imported
wines, respectively, which are eligible
for that tax rate. The placement of such
a statement on such labels evidences
compliance with the IRC’s statutory
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]]>Agencies
[Federal Register Volume 88, Number 122 (Tuesday, June 27, 2023)]
[Notices]
[Pages 41719-41720]
From the Federal Register Online via the Government Publishing Office [www.gpo.gov]
[FR Doc No: 2023-13625]
-----------------------------------------------------------------------
DEPARTMENT OF THE TREASURY
Internal Revenue Service
Proposed Extension of Information Collection Request Submitted
for Public Comment; Comment Request Concerning Information Reporting
for Form 8802
AGENCY: Internal Revenue Service (IRS), Treasury.
ACTION: Notice and request for comments.
-----------------------------------------------------------------------
SUMMARY: The Internal Revenue Service, as part of its continuing effort
to reduce paperwork and respondent burden, invites the 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. Currently, the IRS is soliciting comments
concerning Form 8802, Application for United States Residency
Certification.
DATES: Written comments should be received on or before August 28, 2023
to be assured of consideration.
ADDRESSES: Direct all written comments to Andr[eacute]s Garcia,
Internal Revenue Service, Room 6526, 1111 Constitution Avenue NW,
Washington, DC 20224, or by email to [email protected]. Please
include, ``OMB Number: 1545-1817--Public Comment Request Notice'' in
the Subject line.
FOR FURTHER INFORMATION CONTACT: Requests for additional information or
copies of the form and instructions should be directed to Ronald J.
Durbala, at (202) 317-5746, 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 United States Residency Certification.
OMB Number: 1545-1817.
Form Project Number: Form 8802.
Abstract: An entity must use Form 8802 to apply for United States
Residency Certification. All requests for U.S. residency certification
must be received on Form 8802, Application for United States Residency
Certification. As proof of residency in the United States and of
entitlement to the benefits of a tax treaty, U.S. Government
certification that you are a U.S. citizen, U.S. corporation, U.S.
partnership, or resident of the United States for purposes of taxation.
Current Actions: There are no changes being made to the form at
this time. This form is being submitted for renewal purposes only.
Type of Review: Extension of a currently approved collection.
Affected Public: Individuals or households, business or other for-
profit organization, and not-for-profit institution.
Estimated Number of Responses: 130,132.
Estimated Time per Respondent: 3 hrs., 38 min.
Estimated Total Annual Burden Hours: 472,380.
The following paragraph applies to all 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 if 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.
Desired Focus of Comments: The Internal Revenue Service (IRS) is
particularly interested in comments that:
Evaluate whether the proposed collection of information is
necessary for the proper performance of the functions of the agency,
including whether the information will have practical utility.
Evaluate the accuracy of the agency's estimate of the
burden of the proposed collection of information, including the
validity of the methodology and assumptions used.
Enhance the quality, utility, and clarity of the
information to be collected; and
Minimize the burden of the collection of information on
those who are to respond, including using appropriate automated,
electronic, mechanical, or other technological collection techniques or
other forms of information technology, e.g., by permitting electronic
submissions of responses.
Comments submitted in response to this notice will be summarized
and/or included in the ICR for OMB approval of the extension of the
information collection; they will also become a matter of public
record.
[[Page 41720]]
Approved: June 20, 2023.
Ronald J. Durbala,
IRS Tax Analyst.
[FR Doc. 2023-13625 Filed 6-26-23; 8:45 am]
BILLING CODE 4830-01-P
