Notice2025-20291
Agency Information Collection Activities: Comment Request on Burden Related to Superfund; Imported Substances; Procedures for Filing a Petition
Primary source
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Published
November 19, 2025
Issuing agencies
Treasury DepartmentInternal Revenue Service
Abstract
In accordance with the Paperwork Reduction Act of 1995, the IRS is inviting comments on the information collection request outlined in this notice. Currently, the IRS is soliciting comments regarding the burden associated with the procedures for requesting a determination of whether a particular substance should be added to or removed from the list of taxable substances in section 4672(a)(3) of the IRC.
Full Text
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<title>Federal Register, Volume 90 Issue 221 (Wednesday, November 19, 2025)</title>
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[Federal Register Volume 90, Number 221 (Wednesday, November 19, 2025)]
[Notices]
[Pages 52164-52165]
From the Federal Register Online via the Government Publishing Office [<a href="http://www.gpo.gov">www.gpo.gov</a>]
[FR Doc No: 2025-20291]
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DEPARTMENT OF THE TREASURY
Internal Revenue Service
Agency Information Collection Activities: Comment Request on
Burden Related to Superfund; Imported Substances; Procedures for Filing
a Petition
AGENCY: Internal Revenue Service (IRS), Treasury.
ACTION: Notice and request for comments.
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SUMMARY: In accordance with the Paperwork Reduction Act of 1995, the
IRS is inviting comments on the information collection request outlined
in this notice. Currently, the IRS is soliciting comments regarding the
burden associated with the procedures for requesting a determination of
whether a particular substance should be added to or removed from the
list of taxable substances in section 4672(a)(3) of the IRC.
DATES: Written comments should be received on or before January 20,
2026 to be assured of consideration.
ADDRESSES: Direct all written comments and recommendations to
Andr[eacute]s Garcia, Internal Revenue Service, Room 6526, 1111
Constitution Avenue NW, Washington, DC 20224, or by email at
<a href="/cdn-cgi/l/email-protection#1a6a687b34797577777f746e695a736869347d756c"><span class="__cf_email__" data-cfemail="ccbcbeade2afa3a1a1a9a2b8bf8ca5bebfe2aba3ba">[email protected]</span></a>. Please include, ``OMB Number: 1545-2304--Public
Comment Request Notice'' in the Subject line.
FOR FURTHER INFORMATION CONTACT: Requests for additional information or
copies of this collection should be directed to Ronald J. Durbala,
(202)-317-5746, Internal Revenue Service, Room 6129, 1111 Constitution
Avenue NW, Washington, DC 20224, or via email at
<a href="/cdn-cgi/l/email-protection#386a72574b5d4850167c4d4a5a59545978514a4b165f574e"><span class="__cf_email__" data-cfemail="e4b6ae8b9781948ccaa0919686858885a48d9697ca838b92">[email protected]</span></a>.
SUPPLEMENTARY INFORMATION: The IRS, in accordance with the Paperwork
Reduction Act of 1995 (PRA) (44 U.S.C. 3506(c)(2)(A)), provides the
public and Federal agencies with an opportunity to comment on proposed,
revised, and continuing collections of information. This helps the IRS
assess the impact and minimize the burden of its information collection
requirements. Comments submitted in response to this notice will be
summarized and/or included in the request for OMB approval. All
comments will become a matter of public record, and viewable on
relevant websites. For this reason, please do not include in your
comments information of a confidential nature, such as sensitive
personal information.
Comments are invited on: (a) Whether the collection of information
is necessary for the proper performance of the functions 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 to be collected; (d) ways to minimize the burden of the
collection of information on respondents, including through the use of
automated collection techniques or other forms of information
technology; and (e) estimates of capital or start-up costs and costs of
operation, maintenance, and purchase of services to provide
information.
Title: Superfund; Imported Substances; Procedures for Filing a
Petition.
OMB Number: 1545-2304.
Project Number: Rev. Proc. 2022-26, as modified by Rev. Proc 2023-
20.
Abstract: This revenue procedure provides the exclusive procedures
for importers, exporters, and interested persons to request a
determination under Sec. 4672(a)(2) of the Internal Revenue Code
(Code) that a substance be added to or removed from the list of taxable
substances under Sec. 4672(a) of the Code.
Current Actions: There are no changes to the burden previously
approved. This submission is for renewal purposes only.
Type of Review: Extension of a currently approved collection.
Affected Public: Business or other for-profit; not-for-profit
organizations.
Estimated Number of Respondents: 1,000
Estimated Time per Respondent: 75 hrs.
Estimated Total Annual Burden Hours: 75,000.
[[Page 52165]]
Approved: November 17, 2025.
Ronald J. Durbala,
IRS Tax Analyst.
[FR Doc. 2025-20291 Filed 11-18-25; 8:45 am]
BILLING CODE 4830-01-P
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