Administrative Remedies -- Requests for Closing Agreements

ICR 202102-1513-003

OMB: 1513-0099

Federal Form Document

Forms and Documents
Document
Name
Status
Supporting Statement A
2021-02-04
IC Document Collections
ICR Details
1513-0099 202102-1513-003
Received in OIRA 201711-1513-002
TREAS/TTB ICN 81 - 9/11
Administrative Remedies -- Requests for Closing Agreements
Extension without change of a currently approved collection   No
Regular 02/22/2021
  Requested Previously Approved
36 Months From Approved 02/28/2021
10 5
10 5
100 0

The Internal Revenue Code (IRC) at 26 U.S.C. 7121 authorizes the Secretary of the Treasury to enter into a written agreement with any person, or their agent, relating to the liability of that person for any internal revenue tax for any taxable period. Under that authority, TTB has issued regulations at 27 CFR 70.485 pertaining to such “closing agreements.” Specific to this information collection, that regulation requires a taxpayer or their agent to submit a written request to TTB to enter into a closing agreement to resolve excise tax matters. TTB uses the information collected in the 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

  85 FR 69680 11/03/2020
86 FR 10434 02/19/2021
No

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

  Total Request 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 10 5 0 0 5 0
Annual Time Burden (Hours) 10 5 0 0 5 0
Annual Cost Burden (Dollars) 100 0 0 0 100 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 5 to 10, which increases the estimated total annual burden associated with this collection from 5 hour to 10 hours. These changes result from an increase in the number of taxpayers requesting closing agreements.

$4,338
No
    No
    No
No
No
No
No
Jesse Longbrake 202 453-2265

  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.
02/22/2021


© 2021 OMB.report | Privacy Policy