OMB disapproves this collection as currently submitted. IRS must ensure the previous terms of clearance are met before resubmitting for OMB approval.
Inventory as of this Action
Requested
Previously Approved
07/31/2014
36 Months From Approved
10/31/2015
2,840
0
2,840
3,479
0
3,479
0
0
0
The regulations relate to the excise taxes imposed by chapter 31 and 32 of the Internal Revenue Code. Chapter 31 (relating to retail taxes) imposes tax on certain luxury items, special fuels, fuel used in commercial transportation on inland waterways, and heavy trucks and trailers. Chapter 32 (relating to manufacturers taxes) imposes tax on gas guzzler automobiles, highway-type tires, taxable fuel, aviation fuel, coal, certain vaccines, sporting goods, and taxable medical devices. Although chapter 32 also imposes a tax on firearms, this tax is under the jurisdiction of the Bureau of Alcohol, Tobacco, and Firearms.
Form 637 is used to apply for excise tax registration for activities under sections 4101, 4222, and 4682. See the instructions for the list of activities. Each business unit that has, or is required to have, a separate employer identification number (EIN) is treated as a separate person. The following persons must be registered:
• Pipeline operator or vessel operator,
• Enterers, position holders, refiners, and terminal operators,
• Blenders,
• Producers or importers of alcohol, agri-biodiesel, and biodiesel (including renewable diesel), and
• Producers of second generation biofuel.
Pub. 510, Excise Taxes, has more information regarding registrations.
Form 637 Questionnaires will be used to collect information about persons who are registered with the Internal Revenue Service (IRS) in accordance with Internal Revenue Code (IRC) Sec. 4104 or 4222. The information will be used to make an informed decision on whether the applicant/registrant qualifies for registration.
Application for registration under section 4101 must be made in accordance with the instructions for Form 637 (or such other form as the Commissioner may designate). Application for registration under section 4222 must be made in accordance with instructions for Form 637 (or such other form as the Commissioner may designate). Section 52.4682-5 provides rules relating to the tax imposed under section 4681 on ozone-depleting chemicals (ODCs) that are exported. Application for registration for these requirements are also made on Form 637.
There is no change in the paperwork burden previously approved by OMB. However, we are combining the burden associated with the form and questionnaires under 1 approval number. Approval number 1545-0014 will be discontinued once this request is cleared.
$500
No
Yes
No
No
No
Uncollected
Philip Jones 8123344257
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.
Form 637 Taxable Fuel: 637 Registration Program
1545-1835_SS_07JUL14.doc
Taxable Fuel: 637 Registration Program