F637 Questionnaires_2012SS

SUPPORTING STATEMENT

Form 637 Questionnaires

1. CIRCUMSTANCES NECESSITATING COLLECTION OF INFORMATION

Form 637 Questionnaires will be used to collect information about persons who are attempting to register or are registered with the Internal Revenue Service (IRS) in accordance with Internal Revenue Code (IRC) § 4101, 4222, or Notice 88-30. The information will be used to make an informed decision on whether the applicant/registrant qualifies for registration.

Below is the IRM Cite that describes the 637 Registration Program.

4.24.2.1 Overview

(1) This section describes the standards and procedures relating to approving, denying, revoking and monitoring registrations that are applied for on Form 637, Application for Registration (for Certain Excise Tax Activities).

(2) The Treasury Regulations prescribe that each person who engages in certain specified activities relating to excise tax must be registered by the IRS before engaging in the activities. In other cases, a person is required to be registered by the IRS in order to receive an excise tax benefit.

(3) Form 637 lists activities for which registration is required or allowed. Each activity is identified by a designated capital letter or letters. Thus, for example, the activity of being the first retail seller of certain heavy vehicles is activity letter "Q" and the person that has been registered for this activity is often referred to as a "Q registrant."

EXAMPLE : In (3) above, a “Q” registrant is typically a heavy truck dealer who sells trucks with a gross vehicle weight (GVW) above 32,000 lbs., or a heavy trailer dealer who sells trailers with a GVW above 26,000 lbs. There is a 12% federal excise tax (FET) on these sales. However, sales of heavy truck/trailers to qualified exempt entities (i.e. State/local governments) can be made without the FET if the truck or trailer dealer has a “Q” registration. The IRS performs initial reviews on these dealers. Part of the review process is to secure information listed on the questionnaires, so the Excise Agent can determine if the truck/trailer dealer qualifies for a “Q” registration, and to obtain other information about the dealer the secretary deems necessary.

Subsequent reviews are performed on these registrants to ensure the dealers still qualify for the “Q” registration and that the exempt sales were handled correctly. The “Q” Questionnaire will be utilized in the subsequent review to obtain the information needed in the initial review, as is can and does change since the initial review was performed.

All the questionnaires on which an OMB # is being requested will be used for similar purposes as explained in the above example. See # 2 below for the different type applicants or registrants who will complete the questionnaires.

See Attachment 1 for a copy of the appropriate section of each statute.

2. USE OF DATA

The information obtained from the questionnaires will be used (along with other factors) to determine if the person should be registered or should retain their registration under these IRC 4101 or 4222. Below is an explanation of who will complete each questionnaire.

Form	Number of Responses
“A” Questionnaire	Will be completed by manufacturer’s of gas guzzler automobiles, sport fishing equipment, bows, arrow components, tires, or vaccines.
“B” Questionnaire	Will be completed by Buyer’s of sport fishing equipment, gas guzzler automobiles, bows, arrow components, or vaccines for further manufacture or for resale to a buyer for further manufacture.
“C” Questionnaire	Will be completed by buyer’s of tires for use on or in connection with the sale of another article the buyer manufactures and sells (1) for export, (2) to state and local governments, (3) to nonprofit educational organizations, or (4) as supplies for vessels or aircraft.
“D” Questionnaire	Will be completed by buyer’s with a place of business in the United States purchasing vaccines, gas guzzler automobiles, tires, sport fishing equipment, bows, arrow components, or luxury passenger vehicles for export or for resale to a second purchaser for export.
“E” Questionnaire	Will be completed by buyer’s (other than state or local government) of gas guzzler automobiles for ambulance, law enforcement, or firefighting.
“F” Questionnaire	Will be completed by Nonprofit educational organization, other than a public school, buying tires, certain heavy vehicles, sport fishing equipment, bows, or arrow components for its exclusive use.
“H” Questionnaire	Will be completed by Importer’s or producer’s (including wholesale distributor’s)of aviation fuel(other than gasoline).
“I” Questionnaire	Will be completed by buyer’s(other than nonprofit educational organization or state or local government) of tires for use on certain intercity, local, or school buses.
“J” Questionnaire	Will be completed by first retail seller’s of luxury passenger vehicles for export.
“K” Questionnaire	Will be completed by Buyer’s of kerosene for a feedstock purpose.
“M” Questionnaire	Will be completed by blender’s of gasoline, diesel fuel, or kerosene outside the bulk transfer/terminal system.
“Q” Questionnaire	Will be completed by first retail seller’s of certain heavy vehicles.
“R” Questionnaire	Will be completed by operator’s (other than state or local government)of diesel-powered intercity or local buses.

“S” Questionnaire	Will be completed by importers/ enterer’s, position holder’s, refiner’s, terminal operator’s, exporter’s, or throughputter’s of gasoline, diesel fuel, or kerosene; or industrial user’s of gasoline.
“T” Questionnaire	Will be completed by buyer’s of gasoline for blending into gasohol outside the bulk transfer/terminal system.
“UP” Questionnaire	Will be completed by ultimate vendor’s that sells kerosene from a blocked pump.
“UV” Questionnaire	Will be completed by ultimate vendor’s that sells undyed diesel fuel or undyed kerosene to a state or local government for its exclusive use or for use by the buyer on a farm for farming purposes.
“V” Questionnaire	Will be completed by manufacturer’s, importer’s, or buyer’s of ozone-depleting chemicals(ODC’s)for export.
“W” Questionnaire	Will be completed by Operator’s (other than state or local government) of a diesel-powered train.
“X” Questionnaire	Will be completed by pipeline operator’s or vessel operator’s within the bulk transfer/terminal system.
“Y” Questionnaire	Will be completed by buyer’s of aviation fuel for its use in commercial aviation (other than foreign trade).

3. USE OF IMPROVED INFORMATION TECHNOLOGY TO REDUCE BURDEN

We have no plans at this time to offer electronic filing because of the low volume compared to the cost of electronic enabling.

4. EFFORTS TO IDENTIFY DUPLICATION

We have attempted to eliminate duplication within the agency

wherever possible.

5. METHODS TO MINIMIZE BURDEN ON SMALL BUSINESSES OR OTHER SMALL ENTITIES

Not applicable.

6. CONSEQUENCES OF LESS FREQUENT COLLECTION ON FEDERAL PROGRAMS OR POLICY ACTIVITIES

Not applicable.

7. SPECIAL CIRCUMSTANCES REQUIRING DATA COLLECTION TO BE

INCONSISTENT WITH GUIDELINES IN 5 CFR 1320.5(d)(2)

Not applicable.

8. CONSULTATION WITH INDIVIDUALS OUTSIDE OF THE AGENCY ON

AVAILABILITY OF DATA, FREQUENCY OF COLLECTION, CLARITY

OF INSTRUCTIONS AND FORMS, AND DATA ELEMENTS

In response to the Federal Register notice dated July 16, 2009 (74 FR 34637), we received no comments during the comment period regarding Form 637 Questionnaires.

9. EXPLANATION OF DECISION TO PROVIDE ANY PAYMENT OR GIFT TO

RESPONDENTS

Not applicable.

10. ASSURANCE OF CONFIDENTIALITY OF RESPONSES

Generally, tax returns and tax return information are confidential as required by 26 USC 6103.

11. JUSTIFICATION OF SENSITIVE QUESTIONS

Not applicable.

12. ESTIMATED BURDEN OF INFORMATION COLLECTION

List the number of responses, time per response, and total

burden for each form included in the submission.

The burden estimate is as follows:

Form	Number of Responses	Time per Response	Total Hours
“A” Questionnaire	120	45 min.	90
“B” Questionnaire	120	45 min.	90
“C” Questionnaire	120	55 min.	110
“D” Questionnaire	120	40 min.	80
“E” Questionnaire	120	30 min.	60
“F” Questionnaire	50	50 min.	42
“H” Questionnaire	120	1 hr. 40 min.	200
“I” Questionnaire	50	45 min.	38
“J” Questionnaire	120	40 min.	80
“K” Questionnaire	120	45 min.	90
“M” Questionnaire	120	1 hr. 10 min	140
“Q” Questionnaire	120	1 hr. 20 min.	160
“R” Questionnaire	120	1 hr. 10 min.	140
“S” Questionnaire
For Refiners	120	1 hr. 55 min.	230
For Importers/Enterers	120	1 hr. 45 min.	210
For Terminal Operators	120	2 hr.	240
For Industrial Users	120	1 hr. 45 min.	210
For Throughputters/ Position Holders	120	1 hr. 50 min.	220
For Exporters	120	1 hr. 50 min.	220
“T” Questionnaire	120	1 hr. 45 min.	210
“UP” Questionnaire	50	55 min.	46
“UV” Questionnaire	50	1 hr. 15 min.	63
“V” Questionnaire	120	1 hr. 5 min.	130
“W” Questionnaire	120	55 min.	110
“X” Questionnaire	120	55 min.	110
“Y” Questionnaire	120	1 hr. 20 min.	160

Estimates of the annualized cost to respondents for the hour burdens shown are not available at this time.

13. ESTIMATED TOTAL ANNUAL COST BURDEN TO RESPONDENTS

As suggested by OMB, our Federal Register notice dated July 16, 2009 (74 FR 34637), requested public comments on estimates of cost burden that are not captured in the estimates of burden hours, i.e., estimates of capital or start‑up costs and costs of operation, maintenance, and purchase of services to provide information. However, we did not receive any response from taxpayers on this subject. As a result, estimates of the cost burdens are not available at this time.

14. ESTIMATED ANNUALIZED COST TO THE FEDERAL GOVERNMENT

The primary cost to the government consists of the cost of printing all questionnaires in this submission. We estimate that the cost of printing all questionnaires is $500.

15. REASONS FOR CHANGE IN BURDEN

There is no change in the paperwork burden previously approved by OMB. We are making this submission to renew the OMB approval.

16. PLANS FOR TABULATION, STATISTICAL ANALYSIS AND PUBLICATION

Not applicable.

17. REASONS WHY DISPLAYING THE OMB EXPIRATION DATE IS

INAPPROPRIATE

See attached.

18. EXCEPTIONS TO THE CERTIFICATION STATEMENT ON OMB FORM 83-I

Not applicable.

Note: The following paragraph applies to all of the collections of information in this submission:

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.

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