Announcement 98-90

Proposed Changes to Form 8849

§1.274(d)–1T [Removed]

Par. 7. Section 1.274(d)–1T is removed.

Michael P. Dolan, Deputy Commissioner of

Internal Revenue.

(Filed by the Office of the Federal Register on September 30, 1998, 8:45 a.m., and published in the issue of the Federal Register for October 1, 1998, 63 F.R. 52660)

Purpose The purpose of this announcement is to request public comments on the proposed changes to Form 8849, Claim for Refund of Excise Taxes.

Note: The Form 8849 and Schedules shown are subject to change and OMB approval before final release.

Proposed changes The proposed changes include the following: to Form 8849

• Six schedules are provided, five for fuel tax claims and one for other claims.

• Fuel tax claims that have similar requirements are made on the same schedule.

• Entry boxes are provided for data on the form and schedules.

Benefits of the The revised Form 8849 will: changes

• Allow the claimant to use only the applicable schedules;

• Reduce the number of separate statements and attachments required to be prepared by the claimant;

• Reduce the amount of correspondence with IRS because of incomplete claims;

• Provide adequate space to enter the required information; and

• Allow the IRS to use improved data processing techniques for increased efficiency.

Comments The IRS would like to receive comments on the proposed changes to Form 8849 from interested parties by requested November 15, 1998. Send written comments to:

Chairman, Tax Forms Coordinating Committee Internal Revenue Service, OP:FS:FP, Room 5577 1111 Constitution Avenue, NW Washington, D.C. 20224

Alternatively, you may send comments to the Chairman, TFCC, by fax at (202) 622-5025, or e-mail to tfpmail@publish.no.irs.gov

After the end of the comment period, the IRS will evaluate the documents received and announce the final changes to the Form 8849. Although we will not be able to respond to each comment, we will carefully consider all of them.

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