SUPPORTING STATEMENT
Form 4598
CIRCUMSTANCES NECESSITATING COLLECTION OF INFORMATION
This form is necessary for the resolution of taxpayer inquiries concerning the non-receipt of, incorrect or lost Forms W-2, 1098, or 1099. When the taxpayer's inquiry or complaint is received, IRS personnel in the district offices complete Form 4598, a two part form. Part one is mailed to the employer or payer for response to the IRS and, if necessary, to the taxpayer. Part two is mailed to the taxpayer advising the taxpayer of the action taken on his/her behalf. This procedure and purpose for the Form 4598 is specified in IRM 6810, Taxpayer Service Handbook. IRC Code Section 6011, 6042 and 6049 are existing authority for the applicable IRM procedures. IRC Section 6103 governs confidentiality of return information.
USE OF DATA
The sole purpose of the form is to provide a speedy and efficient method for the IRS to help taxpayers obtain their Forms W-2, 1098, or 1099. It is necessary that all taxpayers who received wages or pensions obtain Forms W-2, 1098 or 1099 to accurately and timely file their federal income tax returns. Form W-2 must be attached to the tax return filed. For taxpayers who received interest, dividends and certain other payments, it is necessary to obtain the appropriate Form 1099 in order to accurately and timely file their federal income tax returns reporting such payments. Without this program and accompanying Form 4598, the accurate and timely filing of federal income tax returns would be seriously impeded for many taxpayers. This could result in revenues lost to the Treasury as well as increased staff years expended by the IRS in order to ensure the obtaining of proper tax returns from taxpayers required to file.
USE OF IMPROVED INFORMATION TECHNOLOGY TO REDUCE BURDEN
We have no plans at this time to offer electronic filing because of the low volume compared to the cost of electronic enabling.
EFFORTS TO IDENTIFY DUPLICATION
We have attempted to eliminate duplication within the agency wherever possible.
METHODS TO MINIMIZE BURDEN ON SMALL BUSINESSES OR OTHER SMALL ENTITIES
Not applicable.
CONSEQUENCES OF LESS FREQUENT COLLECTION ON FEDERAL PROGRAMS OR POLICY ACTIVITIES
Not applicable.
SPECIAL CIRCUMSTANCES REQUIRING DATA COLLECTION TO BE INCONSISTENT WITH GUIDELINES IN 5 CFR 1320.5(d)(2)
Not applicable.
CONSULTATION WITH INDIVIDUALS OUTSIDE OF THE AGENCY ON AVAILABILITY OF DATA, FREQUENCY OF COLLECTION, CLARITY OF INSTRUCTIONS AND FORMS, AND DATA ELEMENTS
Periodic meetings are held between IRS personnel and representatives of the American Bar Association, the National Society of Public Accountants, the American Institute of Certified Public Accountants, and other professional groups to discuss tax law and tax forms. During these meetings, there is an opportunity for those attending to make comments regarding Form 4598.
In response to the Federal Register Notice dated April 13, 2007 (72 FR 18748), we received no comments regarding Form 4598.
EXPLANATION OF DECISION TO PROVIDE ANY PAYMENT OR GIFT TO RESPONDENTS
Not applicable.
ASSURANCE OF CONFIDENTIALITY OF RESPONSES
Generally, tax returns and tax return information are confidential as required by 26 USC 6103.
JUSTIFICATION OF SENSITIVE QUESTIONS
Not applicable.
ESTIMATED BURDEN OF INFORMATION COLLECTION
The burden estimation is as follows:
Number of Hours per Total
Responses Response Hours
Form 4598 850,000 .25 212,500
We have reviewed the following regulations and have determined that the reporting requirements contained in them are entirely reflected on the form(s). The justification appearing in item one of the supporting statement applies both to these regulations and to the forms. Please continue to assign OMB Number 1545-0597 to these regulations. 31.6051-1 1.6049-1.
Estimates of the annualized cost to respondents for the hour burdens shown are not available at this time.
ESTIMATED TOTAL ANNUAL COST BURDEN TO RESPONDENTS
As suggested by OMB, our Federal Register notice dated April 13, 2007 (72 FR 18748), requested public comments on estimates of cost burden that are not captured in the estimates of burden hours, i.e., estimates of capital or start-up costs and costs of preparation, maintenance, and purchase of services to provide information. However, we did not receive any response from taxpayers on this subject. As a result, estimates of the cost burdens are not available at this time.
ESTIMATED ANNUALIZED COST TO THE FEDERAL GOVERNMENT
After consultation with various functions within the Service, we have determined that the cost of developing, printing, processing, distribution and overhead for the form is $220,000.
REASONS FOR CHANGE IN BURDEN
There are no changes being made to this form at this time. We are making this submission to renew the OMB approval.
PLANS FOR TABULATION, STATISTICAL ANALYSIS AND PUBLICATION
Not applicable.
REASONS WHY DISPLAYING THE OMB EXPIRATION DATE IS INAPPROPRIATE
See attachment.
EXCEPTIONS TO THE CERTIFICATION STATEMENT ON OMB FORM 83-I
Not applicable.
Note: The following paragraph applies to all of the collections of information in this submission:
An agency may not conduct or sponsor, and a person is not required to respond to, a collection of information unless the collection of information displays a valid OMB control number. Books or records relating to a collection of information must be retained as long as their contents may become material in the administration of any internal revenue law. Generally, tax returns and tax return information are confidential, as required by 26 U.S.C. 6103.
| File Type | text/rtf |
| Author | CASava00 |
| Last Modified By | J11FB |
| File Modified | 2007-06-20 |
| File Created | 2004-06-01 |