8879-b.sup

8879-B.SUP.doc

Form 8879-B, IRS e-file Signature Authorization for Form 1065-B

OMB: 1545-2043

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SUPPORTING STATEMENT




  1. CIRCUMSTANCES NECESSITATING COLLECTION OF INFORMATION


Because Form 1065-B will be filed electronically for the first time for tax year 2006, a form permitting e-file signature authorization had to be created. Form 8879-B is similar to other forms permitting e-file signature authorization.


  1. USE OF DATA


The information is used to permit general partners or limited liability company member managers to use a personal identification number to electronically sign a Form 1065-B, and, if applicable, consent to an electronic funds withdrawal.

  1. USE OF IMPROVED INFORMATION TECHNOLOGY TO REDUCE BURDEN


Starting with the 2006 return, we will offer electronic

filing for Form 1065-B.


  1. EFFORTS TO IDENTIFY DUPLICATION


We have attempted to eliminate duplication within the agency wherever possible.


  1. METHODS TO MINIMIZE BURDEN ON SMALL BUSINESSES OR OTHER SMALL ENTITIES


Not applicable.


6. CONSEQUENCES OF LESS FREQUENT COLLECTION ON FEDERAL PROGRAMS OR POLICY ACTIVITIES


Not applicable.


  1. SPECIAL CIRCUMSTANCES REQUIRING DATA COLLECTION TO BE INCONSISTENT WITH GUIDELINES IN 5 CFR 1320.5(d)(2)


Not applicable.


  1. CONSULTATION WITH INDIVIDUALS OUTSIDE OF THE AGENCY ON AVAILABILITY OF DATA, FREQUENCY OF COLLECTION, CLARITY OF INSTRUCTIONS AND FORMS, AND DATA ELEMENTS


Periodic meetings are held between IRS personnel and representatives of the American Bar Association, the National Society of Public Accountants, the American Institute of Certified Public Accountants, and other professional groups to discuss tax law and tax forms. During these meetings, there is an opportunity for those attending to make comments regarding Form 8879-B.


We will publish a notice in the Federal Register in the near future to solicit public comments on this form.


  1. EXPLANATION OF DECISION TO PROVIDE ANY PAYMENT OR GIFT TO RESPONDENTS


Not applicable.


  1. ASSURANCE OF CONFIDENTIALITY OF RESPONSES


Generally, tax returns and tax return information are confidential as required by 26 USC 6103.


  1. JUSTIFICATION OF SENSITIVE QUESTIONS


Not applicable.


  1. ESTIMATED BURDEN OF INFORMATION COLLECTION


List the number of responses, time per response, and total burden for each form included in the submission.


The burden estimate is as follows:


Number of Time per Total

Form Responses Response Hours


8879-B 60 4.29 258


Estimates of the annualized cost to respondents for the hour burdens shown are not available at this time.


  1. ESTIMATED TOTAL ANNUAL COST BURDEN TO RESPONDENTS


Estimates of capital or start-up costs and costs of operation, maintenance, and purchase of services to provide information are not available at this time.


  1. ESTIMATED ANNUALIZED COST TO THE FEDERAL GOVERNMENT


There is no cost to the government since Form 8879-B will only be available upon demand.


  1. REASONS FOR CHANGE IN BURDEN


This is a new collection.



  1. PLANS FOR TABULATION, STATISTICAL ANALYSIS AND PUBLICATION


Not applicable.


  1. REASONS WHY DISPLAYING THE OMB EXPIRATION DATE IS INAPPROPRIATE


See attachment.


  1. EXCEPTIONS TO THE CERTIFICATION STATEMENT ON OMB FORM 83-I


Not applicable.


Note: The following paragraph applies to all of the collections of information in this submission:


An agency may not conduct or sponsor, and a person is not required to respond to, a collection of information unless the collection of information displays a valid OMB control number. Books or records relating to a collection of information must be retained as long as their contents may become material in the administration of any internal revenue law. Generally, tax returns and tax return information are confidential, as required by 26 U.S.C. 6103.



EMERGENCY JUSTIFICATION: This is a new Form that is scheduled to go to print in November 2006 in order to be available to the public for the upcoming filing season.

File Typeapplication/msword
AuthorJ11FB
Last Modified ByJ11FB
File Modified2006-10-13
File Created2006-10-13

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