Claim for Refund of Federal Telephone Excise Tax

Forms and Documents

Forms and supporting documents for this ICR

Document	Type	Status	Availability
Form Claim for Refund o Claim for Refund of Federal Telephone Excise Tax	Form and Instruction	New	Repair queued
1040EZ-T.Sup.doc	Supporting Statement A	Uploaded 2006-09-20	Available

IC Document Collections

Information collection document groups

IC ID	Collection	Type	Status	Form
45321	Claim for Refund of Federal Telephone Excise Tax	Form and Instruction	New

ICR Details

OMB Control No: 1545-2039	ICR Reference No: 200609-1545-014
Status: Historical Active	Previous ICR Reference No:
Agency/Subagency: TREAS/IRS	Agency Tracking No: LM-1545-014
Title: Claim for Refund of Federal Telephone Excise Tax
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: 09/22/2006
OIRA Conclusion Action: Approved without change	Conclusion Date: 11/01/2006
	Date Received in OIRA: 09/22/2006
Terms of Clearance: The agency is reminded of the need to provide a thorough justification pursuant to 5 CFR 1320.12(a): §1320.13 Emergency processing. An agency head or the Senior Official, or their designee, may request OMB to authorize emergency processing of submissions of collections of information. (a) Any such request shall be accompanied by a written determination that: (1) The collection of information: (i) Is needed prior to the expiration of time periods established under this Part; and (ii) Is essential to the mission of the agency; and (2) The agency cannot reasonably comply with the normal clearance procedures under this part because: (i) Public harm is reasonably likely to result if normal clearance procedures are followed; (ii) An unanticipated event has occurred; or (iii) The use of normal clearance procedures is reasonably likely to prevent or disrupt the collection of information or is reasonably likely to cause a statutory or court ordered deadline to be missed.

table that charts list comparision

	Inventory as of this Action	Requested	Previously Approved
Expiration Date	05/31/2007	6 Months From Approved
Responses	1,000,000	0	0
Time Burden (Hours)	2,430,000	0	0
Cost Burden (Dollars)	0	0	0

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Abstract: Form 1040EZ-T was developed as a result of Notice 2006-50. The purpose of the form is to allow individuals that are not required to file an individual income tax return to claim a refund of the federal telephone excise taxes paid. The taxes must have been paid after February 28, 2003 and before August 1, 2006. This form can only be file once.

Emergency Justfication: This is an emergency submission because the taxpayer needs this information in order to file a claim for refund of federal telephone excise taxes paid.

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Authorizing Statute(s): None

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

table that charts list of burden

IC Title	Form No.	Form Name
Claim for Refund of Federal Telephone Excise Tax	Claim for Refund of Federal Telephone Excise Tax	Form 1040EZ_T

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ICR Summary of Burden

table that charts list 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	1,000,000	0	0	1,000,000	0	0
Annual Time Burden (Hours)	2,430,000	0	0	2,430,000	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: This is a new submission, Form 1040EZ-T which the taxpayer need this information in order to file a claim for refund of federal telephone excise taxes paid.

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Annual Cost to Federal Government: $135,000

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]? Uncollected

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)? Uncollected

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: 09/22/2006

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