Administrative Remedies -- Requests for Closing Agreements

ICR 201711-1513-002

OMB: 1513-0099

Federal Form Document

Forms and Documents
Document
Name
Status
Supporting Statement A
2017-11-15
IC Document Collections
ICR Details
1513-0099 201711-1513-002
Active 201409-1513-001
TREAS/TTB ICN 66 - 5/6
Administrative Remedies -- Requests for Closing Agreements
Extension without change of a currently approved collection   No
Regular
Approved with change 02/12/2018
Retrieve Notice of Action (NOA) 11/28/2017
  Inventory as of this Action Requested Previously Approved
02/28/2021 36 Months From Approved 02/28/2018
5 0 1
5 0 1
0 0 0

The IRC, at 26 U.S.C. 7121, authorizes the Secretary of the Treasury to enter into a written agreement with any person relating to the liability of such person (or of the person or estate for whom he or she acts) in respect to any internal revenue tax for any taxable period. That IRC section also states that such agreements, once approved, are final and conclusive, unless it is shown that the taxpayer exhibited fraud or malfeasance, or misrepresented a material fact. Under its delegated authority, TTB has issued regulations at 27 CFR 70.485 pertaining to such “closing agreements.” Specific to this information collection, the regulation requires a taxpayer or their agent to submit a written request to TTB to enter into a closing agreement to resolve certain Federal excise tax matters. TTB uses the information collected in such a request and any attached supporting documentation to determine whether the Bureau should pursue a closing agreement with the taxpayer. Closing agreements allow TTB and a taxpayer to resolve tax liability matters prior to any adversarial legal or administrative proceedings.

US Code: 26 USC 7121 Name of Law: Internal Revenue Code
  
None

Not associated with rulemaking

  82 FR 42722 09/11/2017
82 FR 56327 11/28/2017
No

1
IC Title Form No. Form Name
Administrative Remedies -- Requests for Closing Agreements

  Total Approved Previously Approved Change Due to New Statute Change Due to Agency Discretion Change Due to Adjustment in Estimate Change Due to Potential Violation of the PRA
Annual Number of Responses 5 1 0 0 4 0
Annual Time Burden (Hours) 5 1 0 0 4 0
Annual Cost Burden (Dollars) 0 0 0 0 0 0
No
No
There are no program changes associated with this collection. As for adjustments, due to a change in agency estimates, TTB is increasing the annual number of respondents and responses to this information collection from 1 to 5, and the resulting estimated annual burden associated with this collection from 1 hour to 5 hours. This is due to an increase in the estimated number of respondents who will file a request for a closing agreement with TTB on an annual basis. In addition, to clarify the subject of this information collection request, TTB is revising its title from “Administrative Remedies — Closing Agreements” to “Administrative Remedies — Requests for Closing Agreements.”

$0
No
    No
    No
No
No
No
Uncollected
Michael Hoover 202 453-2135 ext. 135 [email protected]

  No

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:
 
 
 
 
 
 
 
    (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;
 
 
 
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.
11/28/2017


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