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###### Department of the Treasury

###### Internal Revenue Service

# AGENCY:

Internal Revenue Service, Treasury.

# ACTION:

Notice and request for comments.

# SUMMARY:

The Department of the Treasury, as part of its continuing effort to reduce paperwork and respondent burden, invites the general public and other Federal agencies to take this opportunity to comment on proposed and/or continuing information collections, as required by the Paperwork Reduction Act of 1995, Public Law 104-13 (44 U.S.C. 3506(c)(2)(A)). Currently, the IRS is soliciting comments concerning Form 8849, Claim for Refund of Excise Taxes.

# DATES:

Written comments should be received on or before January 18, 2011 to be assured of consideration.

# ADDRESSES:

Direct all written comments to Allan Hopkins, Internal Revenue Service, Room 6129, 1111 Constitution Avenue, NW., Washington, DC 20224.

# FOR FURTHER INFORMATION CONTACT:

                        Requests for additional information or copies of the form and instructions should be directed to Ralph M. Terry, at (202) 622-8144, or at Internal Revenue Service, Room 6129, 1111 Constitution Avenue, NW., Washington, DC 20224, or through the Internet, at                         *Ralph.M.Terry@irs.gov*.                    

# SUPPLEMENTARY INFORMATION:

*Title:*                     Claim for Refund of Excise Taxes.                

*OMB Number:*                     1545-1420.                

*Form Number:*                     8849.                

*Abstract:*                     IRC Sections 6402, 6404, 6511 and sections 301.6402-2, 301.6404-1, and 301.6404-3 of the regulations allow for refunds of taxes (except income taxes) or refund, abatement, or credit or interest, penalties, and additions to tax in the event of errors or certain actions by the IRS. Form 8849 is used by taxpayers to claim refunds of excise taxes.                

*Current Actions:*                     There are no significant changes to the form previously approved by OMB. Changes were made to the estimates to more accurately capture the burden on the taxpayer.                

*Type of Review:*                     Revision of a currently approved collection.                

*Affected Public:*                     Business or other for-profit organizations, individuals or households, and not-for-profit institutions, farms, and Federal, State, local or tribal governments.                

*Estimated Number of responses:*                     313,391.                

*Estimated Time per response:*                     61 hours, 50 minutes.                

*Estimated Total Annual Burden Hours:*                     3,225,195.                

The following paragraph applies to all of the collections of information covered by this notice:

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.

*Request for Comments:*                     Comments submitted in response to this notice will be summarized and/or included in the request for OMB approval. All comments will become a matter of public record. Comments are invited on: (a) Whether the collection of information is necessary for the proper performance of the functions of the agency, including whether the information shall have practical utility; (b) the accuracy of the agency's estimate of the burden of the collection of information; (c) ways to enhance the quality, utility, and clarity of the information to be collected; (d) ways to minimize the burden of the collection of information on respondents, including through the use of automated collection techniques or other forms of information technology; and (e) estimates of capital or start-up costs and costs of operation, maintenance, and purchase of services to provide information.                

Approved: November 10, 2010.

Allan Hopkins,

IRS Reports Clearance Officer.

[FR Doc. 2010-29155 Filed 11-18-10; 8:45 am]

BILLING CODE 4830-01-P