Application for Registration (for Certain Excise Tax Activities) and Questionnaires

Forms and Documents

Document Name	Status
Form 637 Taxable Fuel: 637 Registration Program Form and Instruction	Modified
1545-1835_SS_07JUL14.doc Supporting Statement A	2014-07-31
ombat1.doc Supplementary Document	2014-05-07

IC Document Collections

IC ID	Document Title	Status
44387	Taxable Fuel: 637 Registration Program Form and Instruction	Modified

ICR Details

OMB Control No: 1545-1835	ICR Reference No: 201405-1545-004
Status: Historical Inactive	Previous ICR Reference No: 201212-1545-008
Agency/Subagency: TREAS/IRS	Agency Tracking No:
Title: Application for Registration (for Certain Excise Tax Activities) and Questionnaires
Type of Information Collection: Revision of a currently approved collection	Common Form ICR:  No
Type of Review Request: Regular
OIRA Conclusion Action: Disapproved and continue	Conclusion Date: 01/13/2015
	Date Received in OIRA: 07/31/2014
Terms of Clearance: OMB disapproves this collection as currently submitted. IRS must ensure the previous terms of clearance are met before resubmitting for OMB approval.

	Inventory as of this Action	Requested	Previously Approved
Expiration Date	07/31/2014	36 Months From Approved	10/31/2015
Responses	2,840	0	2,840
Time Burden (Hours)	3,479	0	3,479
Cost Burden (Dollars)	0	0	0

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Abstract: The regulations relate to the excise taxes imposed by chapter 31 and 32 of the Internal Revenue Code. Chapter 31 (relating to retail taxes) imposes tax on certain luxury items, special fuels, fuel used in commercial transportation on inland waterways, and heavy trucks and trailers. Chapter 32 (relating to manufacturers taxes) imposes tax on gas guzzler automobiles, highway-type tires, taxable fuel, aviation fuel, coal, certain vaccines, sporting goods, and taxable medical devices. Although chapter 32 also imposes a tax on firearms, this tax is under the jurisdiction of the Bureau of Alcohol, Tobacco, and Firearms. Form 637 is used to apply for excise tax registration for activities under sections 4101, 4222, and 4682. See the instructions for the list of activities. Each business unit that has, or is required to have, a separate employer identification number (EIN) is treated as a separate person. The following persons must be registered: • Pipeline operator or vessel operator, • Enterers, position holders, refiners, and terminal operators, • Blenders, • Producers or importers of alcohol, agri-biodiesel, and biodiesel (including renewable diesel), and • Producers of second generation biofuel. Pub. 510, Excise Taxes, has more information regarding registrations. Form 637 Questionnaires will be used to collect information about persons who are registered with the Internal Revenue Service (IRS) in accordance with Internal Revenue Code (IRC) Sec. 4104 or 4222. The information will be used to make an informed decision on whether the applicant/registrant qualifies for registration.

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Authorizing Statute(s): US Code: 26 USC 4101 Name of Law: Registration and bond
   US Code: 26 USC 4222 Name of Law: Registration
  

Citations for New Statutory Requirements: None

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Associated Rulemaking Information
RIN:	Stage of Rulemaking:	Federal Register Citation:	Date:
	Not associated with rulemaking

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Federal Register Notices & Comments
60-day Notice:	Federal Register Citation:	Citation Date:
	79 FR 7742	02/10/2014
30-day Notice:	Federal Register Citation:	Citation Date:
	79 FR 43821	07/28/2014
Did the Agency receive public comments on this ICR? No

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Number of Information Collection (IC) in this ICR: 1

IC Title	Form No.	Form Name
Taxable Fuel: 637 Registration Program	637	Application for Registration (For Certain Excise Tax Activities)

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Burden increases because of Program Change due to Agency Discretion: No

Burden Increase Due to:

Burden decreases because of Program Change due to Agency Discretion: No

Burden Reduction Due to:

Short Statement: Application for registration under section 4101 must be made in accordance with the instructions for Form 637 (or such other form as the Commissioner may designate). Application for registration under section 4222 must be made in accordance with instructions for Form 637 (or such other form as the Commissioner may designate). Section 52.4682-5 provides rules relating to the tax imposed under section 4681 on ozone-depleting chemicals (ODCs) that are exported. Application for registration for these requirements are also made on Form 637. There is no change in the paperwork burden previously approved by OMB. However, we are combining the burden associated with the form and questionnaires under 1 approval number. Approval number 1545-0014 will be discontinued once this request is cleared.

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Annual Cost to Federal Government: $500

Does this IC contain surveys, censuses, or employ statistical methods? No

Is the Supporting Statement intended to be a Privacy Impact Assessment required by the E-Government Act of 2002? Yes

Is this ICR related to the Affordable Care Act [Pub. L. 111-148 & 111-152]? No

Is this ICR related to the Dodd-Frank Wall Street Reform and Consumer Protection Act, [Pub. L. 111-203]? No

Is this ICR related to the American Recovery and Reinvestment Act of 2009 (ARRA)? No

Is this ICR related to the Pandemic Response? Uncollected

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Common Form ICR:  No

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On behalf of this Federal agency, I certify that the collection of information encompassed by this request complies with 5 CFR 1320.9 and the related provisions of 5 CFR 1320.8(b)(3).

The following is a summary of the topics, regarding the proposed collection of information, that the certification covers:

(a) It is necessary for the proper performance of agency functions;

(b) It avoids unnecessary duplication;

(c) It reduces burden on small entities;

(d) It uses plain, coherent, and unambiguous language that is understandable to respondents;

(e) Its implementation will be consistent and compatible with current reporting and recordkeeping practices;

(f) It indicates the retention periods for recordkeeping requirements;

(g) It informs respondents of the information called for under 5 CFR 1320.8 (b)(3) about:

(i) Why the information is being collected;

(ii) Use of information;

(iii) Burden estimate;

(iv) Nature of response (voluntary, required for a benefit, or mandatory);

(v) Nature and extent of confidentiality; and

(vi) Need to display currently valid OMB control number;

(h) It was developed by an office that has planned and allocated resources for the efficient and effective management and use of the information to be collected.

(i) It uses effective and efficient statistical survey methodology (if applicable); and

(j) It makes appropriate use of information technology.

If you are unable to certify compliance with any of these provisions, identify the item by leaving the box unchecked and explain the reason in the Supporting Statement.

Certification Date: 07/31/2014

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