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Agency Information Collection Activities; Comment Request on Carrier Summary Report, Terminal Operator Report, and Request for Extension of Time to File an ExSTARS Information Return

---
identifier: "/us/fr/2026-06729"
source: "fr"
legal_status: "authoritative_unofficial"
title: "Agency Information Collection Activities; Comment Request on Carrier Summary Report, Terminal Operator Report, and Request for Extension of Time to File an ExSTARS Information Return"
title_number: 0
title_name: "Federal Register"
section_number: "2026-06729"
section_name: "Agency Information Collection Activities; Comment Request on Carrier Summary Report, Terminal Operator Report, and Request for Extension of Time to File an ExSTARS Information Return"
positive_law: false
currency: "2026-04-07"
last_updated: "2026-04-07"
format_version: "1.1.0"
generator: "[email protected]"
agency: "Treasury Department"
document_number: "2026-06729"
document_type: "notice"
fr_citation: "91 FR 17675"
fr_volume: 91
publication_date: "2026-04-07"
agencies:
  - "Treasury Department"
  - "Internal Revenue Service"
comments_close_date: "2026-06-08"
fr_action: "Notice of Information Collection; request for comments."
---

#  Agency Information Collection Activities; Comment Request on Carrier Summary Report, Terminal Operator Report, and Request for Extension of Time to File an ExSTARS Information Return

**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 8, 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 *[email protected].* Include “OMB Control No. 1545-1733” in the subject line of the message.

**FOR FURTHER INFORMATION CONTACT:**

Requests for additional information or copies of this collection should be directed to Kerry Dennis, (202) 317-5751.

**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, 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:* Comment Request on Carrier Summary Report, Terminal Operator Report, and Request for Extension of Time to File an ExSTARS Information Return.

*OMB Control Number:* 1545-1733.

*Form Numbers:* 720-CS, 720-TO, and 8809-EX.

*Abstract:* Representatives of the motor fuel industry, state governments, and the Federal government are working to ensure compliance with excise taxes on motor fuels. This joint effort has resulted in a system to track the movement of all products to and from terminals. Form 720-CS is an information return used by bulk transport carriers to report monthly receipts and disbursements of all liquid products at a storage location designated by a facility control number (FCN). Form 720-TO is completed by terminal operators to report monthly receipts and disbursements of all liquid products to and from all approved terminals. Form 8809-EX is used to request a 30-day extension of time to file an Excise Summary Terminal Activity Reporting System (ExSTARS) information report (Form 720-CS or Form 720-TO).

*Current Actions:* There is no change to the previously approved information collection.

*Type of Review:* Extension of a currently approved collection.

*Affected Public:* Business or other for-profit organizations.

*Estimated Number of Responses:* 544,380.

*Estimated Time per Response:* 4 hours, 39 minutes.

*Estimated Total Annual Burden Hours:* 2,530,383 hours.

Dated: April 2, 2026.

Kerry Dennis,

Tax Analyst.