CS-11-276 - IRS INDIVIDUAL TAXPAYER BURDEN SURVEY

Forms and Documents

Document Name	Status
2010 ITB Questionnaire Final Version 042111.pdf Supplementary Document	2011-06-22
OMB Supporting Statement - Part B.doc Supporting Statement B	2011-06-22
Supporting Statement- Part A.doc Supporting Statement A	2011-06-22

IC Document Collections

IC ID	Document Title	Status
197860	CS-11-276 - IRS INDIVIDUAL TAXPAYER BURDEN SURVEY Other-Survey Announcements and packages	New

ICR Details

OMB Control No: 1545-2212	ICR Reference No: 201105-1545-008
Status: Historical Active	Previous ICR Reference No:
Agency/Subagency: TREAS/IRS	Agency Tracking No: Approval Requested by 6/3/11
Title: CS-11-276 - IRS INDIVIDUAL TAXPAYER BURDEN SURVEY
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: 06/03/2011
OIRA Conclusion Action: Approved with change	Conclusion Date: 06/22/2011
	Date Received in OIRA: 05/31/2011
Terms of Clearance:

	Inventory as of this Action	Requested	Previously Approved
Expiration Date	12/31/2011	6 Months From Approved
Responses	10,000	0	0
Time Burden (Hours)	3,333	0	0
Cost Burden (Dollars)	0	0	0

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Abstract: The IRS Individual Taxpayer Burden (ITB) Survey is a multimode household survey of individuals. The purpose of the survey is to assess taxpayer burden (i.e., time and cost) to comply with federal tax rules and regulations.

Emergency Justfication: We are needing emergency approval on this ICR, as it is scheduled to begin in July. This is a resubmitted ICR as to seperate this request from other generic approvals. Based on our prior compliance burden survey information collections, we expected that we would again be using generic clearance (OMB #1545-1432), which would not require the same level of prior public and stakeholder commentary. Upon submitting our materials for clearance, we now face an unanticipated change to this generic clearance whereby it is no longer an appropriate clearance vehicle for this survey. Our methodology depends on sampling and surveying taxpayers close to their filing date so as to minimize recall bias regarding their associated activity. We are scheduled to begin fielding the survey in mid-July so as to use the end of May posting of tax returns filed through the April 18th filing deadline, with minimum recall bias. As such, we are requesting an exception to the to the 60-day public review process as it would jeopardize the study.

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Authorizing Statute(s): US Code: 26 USC 6103 Name of Law: Confidentiality and disclosure of returns and return information
  

Citations for New Statutory Requirements: None

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Associated Rulemaking Information
RIN:	Stage of Rulemaking:	Federal Register Citation:	Date:
	Not associated with rulemaking

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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
CS-11-276 - IRS INDIVIDUAL TAXPAYER BURDEN SURVEY

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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	10,000	0	0	10,000	0	0
Annual Time Burden (Hours)	3,333	0	0	3,333	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: Miscellaneous Actions

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

Burden Reduction Due to:

Short Statement: This is a new survey. The purpose of the survey is to assess taxpayer burden (i.e., time and cost) to comply with federal tax rules and regulations. This new survey will increase the total estimated burden by 3,333 hours.

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Annual Cost to Federal Government: $1,465,000

Does this IC contain surveys, censuses, or employ statistical methods? Yes Part B of Supporting Statement

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]? No

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: 05/31/2011

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