TD 9054 - Disclosure of Returns and Return Information to Designee of Taxpayer (REG-103320-00 Final)

ICR 201301-1545-023

OMB: 1545-1816

Federal Form Document

Forms and Documents
Document
Name
Status
Supporting Statement A
2013-01-16
ICR Details
1545-1816 201301-1545-023
Historical Active 200910-1545-003
TREAS/IRS mb
TD 9054 - Disclosure of Returns and Return Information to Designee of Taxpayer (REG-103320-00 Final)
Extension without change of a currently approved collection   No
Regular
Approved without change 02/25/2013
Retrieve Notice of Action (NOA) 01/23/2013
  Inventory as of this Action Requested Previously Approved
02/29/2016 36 Months From Approved 02/28/2013
4,000 0 4,000
800 0 800
0 0 0

Under section 6103(a), returns and return information are confidential unless disclosure is otherwise authorized by the Code. Section 6103(c), as amended in 1996 by section 1207 of the Taxpayer Bill of Rights II, Public Law 104–168 (110 Stat. 1452), authorizes the IRS to disclose returns and return information to such person or persons as the taxpayer may designate in a request for or consent to disclosure, or to any other person at the taxpayer's request to the extent necessary to comply with a request for information or assistance made by the taxpayer to such other person. Disclosure is permitted subject to such requirements and conditions as may be prescribed by regulations.

US Code: 26 USC 7805 Name of Law: Rules and regulations
  
None

Not associated with rulemaking

  77 FR 46557 08/03/2012
78 FR 4982 01/23/2013
No

1
IC Title Form No. Form Name
TD 9054 - Disclosure of Returns and Return Information to Designee of Taxpayer (REG-103320-00 Final)

  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 4,000 4,000 0 0 0 0
Annual Time Burden (Hours) 800 800 0 0 0 0
Annual Cost Burden (Dollars) 0 0 0 0 0 0
No
No

$0
No
No
No
No
No
Uncollected
Joseph Conley 202 622-4580

  No

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:
 
 
 
 
 
 
 
    (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;
 
 
 
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.
01/23/2013


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