Internal Revenue Code section 7513
allows taxpayers to request a copy of a tax return or related
products. Form 4506-T is used to request all products except copies
of returns. The information provided will be used to search the
taxpayers account and provide the requested information and to
ensure that the requestor is the taxpayer or someone authorized by
the taxpayer to obtain the documents requested. Form 4506-C is used
to permit the cleared and vetted Income Verification Express
Service (IVES) participants to request tax return information on
the behalf of the authorizing taxpayer.
US Code:
26
USC 7513 Name of Law: Reproduction of returns and other
documents
US Code: 26
USC 6103 Name of Law: Confidentiality and disclosure of returns
and return information
Previously Form 4506-T was
utilized by both the individual taxpayers and the Income
Verification Express Service (IVES) participants on behalf of
taxpayers. The Form 4506-T will continue to be utilized by the
individual taxpayers without a third party request. IVES
participants making third party requests will begin using the newly
created Form 4506-C. With the creation of the new Form 4506-C, the
burden associated with Form 4506-T has decreased. There is an
overall increase to this ICR because of the increase in burden for
Form 4506-C.
$20,048
No
Yes
Yes
No
No
No
Uncollected
David Tyree 202
283-0272
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.