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###### Department of the Treasury

###### Internal Revenue Service

# AGENCY:

Internal Revenue Service (IRS), Treasury.

# ACTION:

Notice and request for comments.

# SUMMARY:

The Internal Revenue Service, 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 continuing information collections, as required by the Paperwork Reduction Act of 1995. The IRS is soliciting comments concerning guidance on the distilled spirits credit.

# DATES:

Written comments should be received on or before March 7, 2022 to be assured of consideration.

# ADDRESSES:

                        Direct all written comments to Andres Garcia, Internal Revenue Service, Room 6526, 1111 Constitution Avenue NW, Washington, DC 20224, or to                         *omb.unit@irs.gov.*                         Please include, “OMB Number: 1545-1522—Public Comment Request Notice” in the Subject line.                    

# FOR FURTHER INFORMATION CONTACT:

                        Requests for additional information or copies of the form should be directed to Kerry Dennis at (202) 317-5751, or at Internal Revenue Service, Room 6526, 1111 Constitution Avenue NW, Washington DC 20224, or through the internet, at                         *Kerry.Dennis@irs.gov.*

# SUPPLEMENTARY INFORMATION:

*Title:*                     Distilled Spirits Credit.                

*OMB Number:*                     1545-1982.                

*Form Number:*                     8906.                

*Abstract:*                     Form 8906, Distilled Spirits Credit, was developed to carry out the provisions of IRC section 5011(a). This section allows eligible wholesalers and persons subject to IRC section 5055 an income tax credit for the average cost of carrying excise tax on bottled distilled spirits. The form provides a means for the eligible taxpayer to compute the amount of credit.                

*Current Actions:*                     There is no change to the existing form or burden at this time.                

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

*Affected Public:*                     Businesses and other for-profit, organizations, and farms.                

*Estimated Number of Respondents:*                     300.                

*Estimated Time per Respondent:*                     1 hour, 52 minutes.                

*Estimated Total Annual Burden Hours:*                     558 hours.                

The following paragraph applies to all 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 if 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: January 3, 2022.

Kerry L. Dennis,

Tax Analyst.

[FR Doc. 2022-00024 Filed 1-5-22; 8:45 am]

BILLING CODE 4830-01-P