Application for Extension of Time for Payment of Tax

ICR 201904-1513-003

OMB: 1513-0093

Federal Form Document

Forms and Documents
Document
Name
Status
Form and Instruction
Modified
Supporting Statement A
2019-07-11
IC Document Collections
ICR Details
1513-0093 201904-1513-003
Active 201605-1513-003
TREAS/TTB ICN 73 - 16/18
Application for Extension of Time for Payment of Tax
Extension without change of a currently approved collection   No
Regular
Approved without change 10/03/2019
Retrieve Notice of Action (NOA) 07/31/2019
  Inventory as of this Action Requested Previously Approved
10/31/2022 36 Months From Approved 10/31/2019
30 0 30
8 0 8
0 0 0

The Internal Revenue Code (IRC) at 26 U.S.C. 6161 authorizes the Secretary of the Treasury to grant taxpayers up to 6 months of additional time to pay taxes on any return required under the IRC. Under that authority, the Alcohol and Tobacco Tax and Trade Bureau (TTB) has issued form TTB F 5600.38, which taxpayers complete to apply for an extension of time to pay excise taxes collected by TTB. A taxpayer uses that form to identify themselves and the specific excise tax for which an extension of time for payment is requested, and to explain the reasons why the tax payment cannot be made on time. TTB uses the information collected on the form and in any attachments to evaluate the extension request, and it notifies the taxpayer of its decision regarding the extension request by returning a copy of the approved or disapproved form to the taxpayer.

US Code: 26 USC 6161 Name of Law: Internal Revenue Code
  
None

Not associated with rulemaking

  84 FR 11867 03/28/2019
84 FR 37391 07/31/2019
No

1
IC Title Form No. Form Name
Application for Extension of Time for Payment of Tax TTB F 5600.38 Application for Extension of Time for Payment of Tax

  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 30 30 0 0 0 0
Annual Time Burden (Hours) 8 8 0 0 0 0
Annual Cost Burden (Dollars) 0 0 0 0 0 0
No
No

$150
No
    No
    No
No
No
No
Uncollected
Rita Butler 202 927-8210 [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.
07/31/2019


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