REG-134235-08 - Furnishing Identifying Number of Tax Return Preparer

Forms and Documents

Document Name	Status
PRA Submission--Justification for Emergency Approval 6109-PTIN 05_04_10(checked).doc Supplementary Document	2010-05-05
Notice of public hearing REG-134235-08.pdf Supplementary Document	2010-05-05
Supporting Statement.doc Supporting Statement A	2010-05-05

IC Document Collections

IC ID	Document Title	Status
192805	REG-134235-08 - Furnishing Identifying Number of Tax Return Preparer	New

ICR Details

OMB Control No: 1545-2176	ICR Reference No: 201005-1545-013
Status: Historical Active	Previous ICR Reference No:
Agency/Subagency: TREAS/IRS	Agency Tracking No: Need approval by 5/14/2010
Title: REG-134235-08 - Furnishing Identifying Number of Tax Return Preparer
Type of Information Collection: New collection (Request for a new OMB Control Number)	Common Form ICR:  No
Type of Review Request: Emergency	Approval Requested By: 05/14/2010
OIRA Conclusion Action: Approved without change	Conclusion Date: 06/03/2010
	Date Received in OIRA: 05/06/2010
Terms of Clearance:

	Inventory as of this Action	Requested	Previously Approved
Expiration Date	12/31/2010	6 Months From Approved
Responses	1,200,000	0	0
Time Burden (Hours)	300,000	0	0
Cost Burden (Dollars)	0	0	0

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Abstract: The proposed regulations amend section 1.6109-2 of the Income Tax Regulations to provide that tax return preparers must furnish a preparer tax identification number (PTIN) on tax returns and claims for refund of tax as prescribed by the Internal Revenue Service in forms, instructions, or other guidance. After the proposed effective date of December 31, 2010, a tax return preparer’s social security number may no longer be used as a valid identifying number on tax returns and claims for refund. The proposed regulations provide that tax return preparers shall apply for and regularly renew a PTIN as the IRS prescribes. In addition, under the proposed regulations, the IRS may prescribe in forms, instructions, or other guidance (including regulations) requirements related to applying for or renewing a PTIN. The proposed regulations, and any collection of information required by the regulations, are necessary to accurately identify tax return preparers and the tax returns and refund claims they prepare and to implement and administer provisions of the Internal Revenue Code.

Emergency Justfication: Emergency approval of a collection of information is requested by the Commissioner of Internal Revenue under 44 U.S.C § 3507(j)(1) for a Notice of Proposed Rulemaking (attached) that amends section 1.6109-2 of the income tax regulations on furnishing identifying numbers of tax return preparers.

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Authorizing Statute(s): US Code: 26 USC 6109 Name of Law: Identifying numbers
  

Citations for New Statutory Requirements: None

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Associated Rulemaking Information
RIN:	Stage of Rulemaking:	Federal Register Citation:	Date:
1545-BI28	Final or interim final rulemaking	75 FR 14539	03/26/2010

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Federal Register Notices & Comments

Did the Agency receive public comments on this ICR? No

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Number of Information Collection (IC) in this ICR: 1

IC Title	Form No.	Form Name
REG-134235-08 - Furnishing Identifying Number of Tax Return Preparer

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ICR Summary of Burden

	Total Approved	Previously Approved	Change Due to New Statute	Change Due to Agency Discretion	Change Due to Adjustment in Estimate	Change Due to Potential Violation of the PRA
Annual Number of Responses	1,200,000	0	0	1,200,000	0	0
Annual Time Burden (Hours)	300,000	0	0	300,000	0	0
Annual Cost Burden (Dollars)	0	0	0	0	0	0

Burden increases because of Program Change due to Agency Discretion: Yes

Burden Increase Due to: Changing Regulations

Burden decreases because of Program Change due to Agency Discretion: No

Burden Reduction Due to:

Short Statement: The proposed regulations amend section 1.6109-2 of the Income Tax Regulations to provide that tax return preparers must furnish a preparer tax identification number (PTIN) on tax returns and claims for refund of tax as prescribed by the Internal Revenue Service in forms, instructions, or other guidance. After the proposed effective date of December 31, 2010, a tax return preparer’s social security number may no longer be used as a valid identifying number on tax returns and claims for refund. The proposed regulations provide that tax return preparers shall apply for and regularly renew a PTIN as the IRS prescribes. These chenges will result in an estimated increase in the number od responses by 1,200,000 and an estimated total burden increase of 300,000 hours.

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Annual Cost to Federal Government: $62,400,000

Does this IC contain surveys, censuses, or employ statistical methods? No

Is the Supporting Statement intended to be a Privacy Impact Assessment required by the E-Government Act of 2002? No

Is this ICR related to the Affordable Care Act [Pub. L. 111-148 & 111-152]? No

Is this ICR related to the Dodd-Frank Wall Street Reform and Consumer Protection Act, [Pub. L. 111-203]? Uncollected

Is this ICR related to the American Recovery and Reinvestment Act of 2009 (ARRA)? No

Is this ICR related to the Pandemic Response? Uncollected

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Common Form ICR:  No

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On behalf of this Federal agency, I certify that the collection of information encompassed by this request complies with 5 CFR 1320.9 and the related provisions of 5 CFR 1320.8(b)(3).

The following is a summary of the topics, regarding the proposed collection of information, that the certification covers:

(a) It is necessary for the proper performance of agency functions;

(b) It avoids unnecessary duplication;

(c) It reduces burden on small entities;

(d) It uses plain, coherent, and unambiguous language that is understandable to respondents;

(e) Its implementation will be consistent and compatible with current reporting and recordkeeping practices;

(f) It indicates the retention periods for recordkeeping requirements;

(g) It informs respondents of the information called for under 5 CFR 1320.8 (b)(3) about:

(i) Why the information is being collected;

(ii) Use of information;

(iii) Burden estimate;

(iv) Nature of response (voluntary, required for a benefit, or mandatory);

(v) Nature and extent of confidentiality; and

(vi) Need to display currently valid OMB control number;

(h) It was developed by an office that has planned and allocated resources for the efficient and effective management and use of the information to be collected.

(i) It uses effective and efficient statistical survey methodology (if applicable); and

(j) It makes appropriate use of information technology.

If you are unable to certify compliance with any of these provisions, identify the item by leaving the box unchecked and explain the reason in the Supporting Statement.

Certification Date: 05/06/2010

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