Notice2026-07197
Agency Information Collection Activities; Comment Request on Gas Guzzler Tax
Primary source
Metadata and text below are from the Federal Register, a public-domain U.S. government work. Always verify the official published version before relying on it for any legal matter.
Published
April 14, 2026
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.
Full Text
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<title>Federal Register, Volume 91 Issue 71 (Tuesday, April 14, 2026)</title>
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[Federal Register Volume 91, Number 71 (Tuesday, April 14, 2026)]
[Notices]
[Pages 19271-19272]
From the Federal Register Online via the Government Publishing Office [<a href="http://www.gpo.gov">www.gpo.gov</a>]
[FR Doc No: 2026-07197]
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DEPARTMENT OF THE TREASURY
Internal Revenue Service
Agency Information Collection Activities; Comment Request on Gas
Guzzler Tax
AGENCY: Internal Revenue Service (IRS), Treasury.
ACTION: Notice of information collection; 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.
DATES: Written comments should be received on or before June 15, 2026
to be assured of consideration.
ADDRESSES: Direct all written comments to Andres Garcia, Internal
Revenue Service, Room 6526, 1111 Constitution Avenue NW, Washington, DC
20224, or by email to <a href="/cdn-cgi/l/email-protection#abdbd9ca85c8c4c6c6cec5dfd8ebc2d9d885ccc4dd"><span class="__cf_email__" data-cfemail="5e2e2c3f703d3133333b302a2d1e372c2d70393128">[email protected]</span></a>. Include ``OMB Control No.
1545-0242'' in the subject line of the message.
FOR FURTHER INFORMATION: View the latest drafts of the tax forms
related to the information collection listed in this notice at <a href="https://www.irs.gov/draft-tax-forms">https://www.irs.gov/draft-tax-forms</a>. Requests for additional information or
copies of this collection should be directed to Marcus W. McCrary, 470-
769-2001.
SUPPLEMENTARY INFORMATION: The IRS, in accordance with the Paperwork
Reduction Act of 1995 (PRA) (44 U.S.C. 3506(c)(2)(A)), provides the
general 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,
[[Page 19272]]
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: Gas Guzzler Tax.
OMB Control Number: 1545-0242.
Form Number: 6197.
Abstract: The gas guzzler tax is imposed on the sale, use, or lease
by the manufacturer or importer of an automobile of a model type that
does not meet certain standards for fuel economy. Automobiles imported
for business or personal use are subject to tax. Taxpayers use Form
6197 to compute the gas guzzler tax and report the tax on their
quarterly Form 720 tax return. Taxpayers who are not required to file
Form 720 quarterly and do not import gas guzzling automobiles in the
normal course of their trade or business may be eligible to make a one-
time filing of Form 6197 and Form 720. The IRS uses this information to
verify computation of the tax and compliance with the law.
Current Actions: There is no change to the previously approved
information collection.
Type of Review: Extension of a currently approved collection.
Affected Public: Individuals or households, and business or other
for-profit organizations.
Estimated Number of Responses: 385.
Estimated Time per Response: 7 hours, 41 minutes.
Estimated Total Annual Burden Hours: 2,958.
Dated: April 10, 2026.
Marcus W. McCrary,
Tax Analyst.
[FR Doc. 2026-07197 Filed 4-13-26; 8:45 am]
BILLING CODE 4831-GV-P
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