Gas Guzzler Tax Information Collection Comment Request

Notice

Agency Information Collection Activities; Comment Request on Gas Guzzler Tax

A Notice by the Internal Revenue Service on 04/14/2026

• This document has a comment period that ends in 62 days.
  (06/15/2026) View Comment Instructions

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• Public Inspection Published Document: 2026-07197 (91 FR 19271) Document Headings ###### Department of the Treasury

Internal Revenue Service

AGENCY:

Internal Revenue Service (IRS), Treasury.

ACTION:

Notice of information collection; request for comments.

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 pra.comments@irs.gov. 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 https://www.irs.gov/​draft-tax-forms. 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, ( printed 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

Published Document: 2026-07197 (91 FR 19271)