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Federal forms, ICRs, and supporting documents

Information Collection Request

Application for Extension of Time for Payment of Tax; Application for Installment Agreement

ICR 202207-1513-011 · OMB 1513-0093 · Received in OIRA

Forms and Documents
DocumentTypeStatusAvailability
Form TTB F 5600.31 Application for Installment Agreement Form and Instruction Modified Repair queued
Form TTB F 5600.38 Application for Extension of Time for Payment of Tax Form and Instruction Modified Repair queued
TTB G 2022-1 (Taxpayer Relief - Payment Options).docx Supplementary Document Uploaded 2022-07-05 Repair queued
OMB No. 1513-0093 Supporting Statement (07-2021).docx Supporting Statement A Uploaded 2022-07-05 Repair queued
IC Document Collections
IC IDCollectionTypeStatusForm
250804 Application for Installment Agreement Form and Instruction Modified
16119 Application for Extension of Time for Payment of Tax Form and Instruction Modified
ICR Details
1513-0093 202207-1513-011
Received in OIRA 202112-1513-001
TREAS/TTB ICN 85 - 9/10
Application for Extension of Time for Payment of Tax; Application for Installment Agreement
Extension without change of a currently approved collection   No
Regular 07/27/2022
  Requested Previously Approved
36 Months From Approved 07/31/2022
200 200
300 300
2,000 2,000
The Internal Revenue Code (IRC) at 26 U.S.C. 6161 authorizes the Secretary of the Treasury (the Secretary) to grant taxpayers up to 6 months of additional time to pay taxes due on any return required under the IRC. In addition, the IRC at 26 U.S.C. 6159 authorizes the Secretary to enter into a written agreement with a taxpayer to allow installment payments of taxes due “if the Secretary determines that such an agreement will facilitate full or partial payment of such liability.” Under those IRC authorities, TTB has issued two taxpayer relief application forms, TTB F 5600.38 for time extension requests, and TTB F 5600.31 for installment payment agreement requests. Using the relevant form and any required supporting documentation, an excise taxpayer regulated by TTB identifies themselves, the specific excise tax and amount in question, their current financial situation, and the reasons why the requested taxpayer relief is necessary. TTB evaluates the provided information, records its decision to approve or disapprove the requested taxpayer relief on the submitted form, and notifies the applicant of its decision by returning a copy of the form.
US Code: 26 USC 6159 and 6161 Name of Law: Internal Revenue Code
  
None
Not associated with rulemaking
  87 FR 9420 02/18/2022
87 FR 43948 07/22/2022
No
  Total Request 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 200 200 0 0 0 0
Annual Time Burden (Hours) 300 300 0 0 0 0
Annual Cost Burden (Dollars) 2,000 2,000 0 0 0 0
No
No
$118,700
No
    Yes
    Yes
No
No
No
Yes
Michael Hoover 202 453-2135 ext. 135 [email protected]
  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.
07/27/2022