77 FR 201 pgs. 63921-63922 - Proposed Collection; Comment Request for Notice 2000-28

Type: NOTICEVolume: 77Number: 201Pages: 63921 - 63922
FR document: [FR Doc. 2012-25468 Filed 10-16-12; 8:45 am]
Agency: Treasury Department
Sub Agency: Internal Revenue Service
Official PDF Version:  PDF Version

DEPARTMENT OF THE TREASURY

Internal Revenue Service

Proposed Collection; Comment Request for Notice 2000-28

AGENCY:

Internal Revenue Service (IRS), 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 Notice 2000-28, Coal Exports.

DATES:

Written comments should be received on or before December 17, 2012 to be assured of consideration.

ADDRESSES:

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

FOR FURTHER INFORMATION CONTACT:

Requests for additional information or copies of the regulations should be directed to Allan Hopkins at Internal Revenue Service, Room 6129, 1111 Constitution Avenue NW., Washington, DC 20224, or at (202) 622-6665, or through the Internet at Allan.M.Hopkins@irs.gov .

SUPPLEMENTARY INFORMATION:

Title: Coal Exports.

Notice Number: 1545-1690.

Abstract: Notice 2000-28 provides guidance relating to the coal excise tax imposed by section 4121 of the Internal Revenue Code. The notice provides rules under the Code for making a nontaxable sale of coal for export or for obtaining a credit or refund when tax has been paid with respect to a nontaxable sale of coal for export.

Current Actions: There are no changes being made to the notice at this time.

Type of Review: Extension of currently approved collection.

Affected Public: Business or other-for-profit organizations.

Estimated Number of Respondents: 400.

Estimated Time Per Respondent: 1 hour.

Estimated Total Annual Burden Hours: 400.

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 thecollection of information displays a valid OMB control number.Books or records relating to a collection of information must beretained as long as their contents may become material in theadministration of any internal revenue law. Generally, taxreturns and tax return information are confidential, as requiredby 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 OMBapproval. 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 thefunctions 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 tobe collected; (d) ways to minimize the burden of the collectionof information on respondents, including through the use ofautomated collection techniques or other forms of informationtechnology; and (e) estimates of capital or start-up costs andcosts of operation, maintenance, and purchase of services toprovide information.

Approved: October 10, 2012.

Allan Hopkins,

Tax Analyst.

[FR Doc. 2012-25468 Filed 10-16-12; 8:45 am]

BILLING CODE 4830-01-P