View Information Collection Request (ICR) Package
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Please note that the OMB number and expiration date may not have been determined when this Information Collection Request and associated Information Collection forms were submitted to OMB. The approved OMB number and expiration date may be found by clicking on the Notice of Action link below.
View ICR - OIRA Conclusion
OMB Control No:
1545-2304
ICR Reference No:
202205-1545-025
Status:
Historical Active
Previous ICR Reference No:
Agency/Subagency:
TREAS/IRS
Agency Tracking No:
Title:
Rev. Proc. 2022-26 - Superfund; Imported Substances; Procedures for Filing a Petition
Type of Information Collection:
New collection (Request for a new OMB Control Number)
Common Form ICR:
No
Type of Review Request:
Emergency
Approval Requested By:
06/24/2022
OIRA Conclusion Action:
Approved with change
Conclusion Date:
06/24/2022
Retrieve Notice of Action (NOA)
Date Received in OIRA:
06/21/2022
Terms of Clearance:
In response to the emergency request memorandum submitted by the Treasury, OIRA is approving Treasury's request for emergency approval for a period of six months. The emergency memo was updated during OMB's review. Prior to the expiration of this package in six months, Treasury shall undertake standard PRA notice and comment procedures.
Inventory as of this Action
Requested
Previously Approved
Expiration Date
12/31/2022
6 Months From Approved
Responses
1,000
0
0
Time Burden (Hours)
75,000
0
0
Cost Burden (Dollars)
0
0
0
Abstract:
Section 4672(a)(2) of the Code allows importers and exporters to petition the Secretary of the Treasury to modify the list of chemical substances subject to the section 4671 excise tax. The collection of information in this revenue procedure is necessary so that the Secretary of the Treasury has sufficient information to process these determination requests. Petitioners are importers or exporters of chemical substances, and interested parties.
Emergency Justfication:
The Department of the Treasury and the Internal Revenue Service (IRS) are requesting a new OMB Control Number under emergency procedures in connection with provisions of section 80201 of the Infrastructure Investment and Jobs Act (Public Law 117-58, 135 Stat. 429), which reinstates, with modifications, the section 4661 excise tax on chemicals and the section 4671 excise tax on imported chemical substances, effective July 1, 2022. Section 4671 imposes an excise tax on the sale or use of an imported chemical substance (taxable substance). Section 4672(a)(2) permits importers and exporters of chemical substances to request a determination of whether a particular substance should be added to or removed from the list of taxable substances in section 4672(a)(3). If an importer or exporter of any substance makes such request, the Secretary of the Treasury must make such determination within 180 days after the request was filed. Guidance is needed before July 1, 2022, to create a process for such determinations. This revenue procedure creates that process. The IRS plans to publish Revenue Procedure 2022-26 before July 1, 2022, so that importers and exporters of chemical substances can submit requests for determination to add a chemical substance to or remove a chemical substance from the list of taxable substances in section 4672(a)(3) by the time the section 4671 tax goes into effect. If the revenue procedure is not published before July 1, 2022, taxpayers may not be able to make certain claims for credit or refund to which they would otherwise be entitled. Therefore, the IRS requests a new OMB control number by June 17, 2022. Given the inability to seek public comment during such a short timeframe, IRS also respectfully requests a waiver from the requirement to publish a notice in the Federal Register seeking public comment during the period of Office of Management and Budget review. However, public comment will be solicited in conjunction with the subsequent extension of the approval to collect this information.
Authorizing Statute(s):
US Code:
26 USC 4672(a)(2)-(3)
Name of Law: Superfund, Definitions and special rules
PL:
Pub.L. 117 - 58 135
Name of Law: Infrastructure Investment and Jobs Act
US Code:
26 USC 4661, 4671
Name of Law: Imposition of tax
Citations for New Statutory Requirements:
None
Associated Rulemaking Information
RIN:
Stage of Rulemaking:
Federal Register Citation:
Date:
Not associated with rulemaking
Other Documents for OIRA Review
Federal Register Notices & Comments
Did the Agency receive public comments on this ICR?
No
Number of Information Collection (IC) in this ICR:
1
IC Title
Form No.
Form Name
Superfund; Imported Substances; Procedures for Filing a Petition
ICR Summary of Burden
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
1,000
0
0
1,000
0
0
Annual Time Burden (Hours)
75,000
0
0
75,000
0
0
Annual Cost Burden (Dollars)
0
0
0
0
0
0
Burden increases because of Program Change due to Agency Discretion:
Yes
Burden Increase Due to:
Miscellaneous Actions
Burden decreases because of Program Change due to Agency Discretion:
No
Burden Reduction Due to:
Short Statement:
The collection of information in this Revenue Procedure is needed prior to the expiration of time periods established under normal processing times. Section 80201 of the Infrastructure Investment and Jobs Act (IIJA), Public Law 117-58, 135 Stat. 429 (November 21, 2021) reinstates, effective July 1, 2022, the excise taxes imposed on certain chemical substances by sections 4661 and 4671 of the Internal Revenue Code and modifies the applicable rates of tax and other provisions related to these taxes. The collection of information is essential to the mission of the Internal Revenue Service. The Internal Revenue Service cannot reasonably comply with the normal clearance procedures because taxpayers need to be able to request determinations using the process in this revenue procedure by July 1, 2022, or taxpayers may not be able to make certain claims for credit or refund to which they would otherwise be entitled.
Annual Cost to Federal Government:
$0
Does this IC contain surveys, censuses, or employ statistical methods?
No
Does this ICR request any personally identifiable information (see
OMB Circular No. A-130
for an explanation of this term)? Please consult with your agency's privacy program when making this determination.
No
Does this ICR include a form that requires a Privacy Act Statement (see
5 U.S.C. §552a(e)(3)
)? Please consult with your agency's privacy program when making this determination.
No
Is this ICR related to the Affordable Care Act [Pub. L. 111-148 & 111-152]?
No
Is this ICR related to the Dodd-Frank Wall Street Reform and Consumer Protection Act, [Pub. L. 111-203]?
No
Is this ICR related to the American Recovery and Reinvestment Act of 2009 (ARRA)?
No
Is this ICR related to the Pandemic Response?
No
Agency Contact:
Charles Langley 202 622-3130 charles.j.langley@irscounsel.treas.gov
Common Form ICR:
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:
(a) It is necessary for the proper performance of agency functions;
(b) It avoids unnecessary duplication;
(c) It reduces burden on small entities;
(d) It uses plain, coherent, and unambiguous language that is understandable to respondents;
(e) Its implementation will be consistent and compatible with current reporting and recordkeeping practices;
(f) It indicates the retention periods for recordkeeping requirements;
(g) It informs respondents of the information called for under 5 CFR 1320.8 (b)(3) about:
(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;
(h) It was developed by an office that has planned and allocated resources for the efficient and effective management and use of the information to be collected.
(i) It uses effective and efficient statistical survey methodology (if applicable); and
(j) It makes appropriate use of information technology.
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.
Certification Date:
06/21/2022
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