Questionnaire for Telephone Excise Tax Refund (TETR) Non Filers - Business

Forms and Documents

Document Name	Status
Draft FR Notice re TETR Credit_090507.doc Supplementary Document	2007-09-11
Attachment B_TETR.doc Supporting Statement B	2007-09-11
Attachment A - Supporting Statement.doc Supporting Statement A	2007-09-11

IC Document Collections

IC ID	Document Title	Status
181370	Questionnaire for NonTETR Filers Other-null	Modified

ICR Details

OMB Control No: 1591-0009	ICR Reference No: 200709-1591-001
Status: Historical Active	Previous ICR Reference No: 200707-1591-001
Agency/Subagency: TREAS/TIGTA	Agency Tracking No:
Title: Questionnaire for Telephone Excise Tax Refund (TETR) Non Filers - Business
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: 10/09/2007
OIRA Conclusion Action: Approved without change	Conclusion Date: 09/13/2007
	Date Received in OIRA: 09/11/2007
Terms of Clearance:

	Inventory as of this Action	Requested	Previously Approved
Expiration Date	03/31/2008	6 Months From Approved
Responses	300	0	0
Time Burden (Hours)	150	0	0
Cost Burden (Dollars)	0	0	0

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Abstract: The Treasury Inspector General for Tax Administration (TIGTA), as part of its Fiscal Year 2008 Audit Plan, will interview a valid sample of business taxpayers who did not claim the Telephone Excise Tax Refund (TETR) on their Calendar Year 2006 business tax returns. The interview will be conducted using a set of questions designed to elicit the reasons or rationale why the contacted taxpayers did not claim the TETR. The overall purpose for the interviews is to collect sufficient data that can be analyzed to determine what actions, if any, the Internal Revenue Service should now take to further advertise the availability of the one-year credit to business taxpayers who may wish to file an amended tax return.

Emergency Justfication: The subject Treasury Inspector General for Tax Administration (TIG) audit has been scheduled to begin in the first quarter of FY 2008, after OMB approval is received.

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Authorizing Statute(s): US Code: 5 USC app. 3 Name of Law: Inspector General Act of 1978
   PL: Pub.L. 105 - 206 112 Stat.685 Name of Law: IRS Restructuring and Reform Act of 1998
  

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
30-day Notice:	Federal Register Citation:	Citation Date:
	72 FR 51903	09/11/2007
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
Questionnaire for NonTETR Filers

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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	300	0	0	300	0	0
Annual Time Burden (Hours)	150	0	0	150	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: The Treasury Inspector General for Tax Administration (TIGTA), as part of its Fiscal Year 2008 Audit Plan, will interview a valid sample of business taxpayers who did not claim the Telephone Excise Tax Refund (TETR) on their Calendar Year 2006 business tax returns. The interview will be conducted using a set of questions designed to elicit the reasons or rationale why the contacted taxpayers did not claim the TETR. The overall purpose for the interviews is to collect sufficient data that can be analyzed to determine what actions, if any, the Internal Revenue Service should now take to further advertise the availability of the one-year credit to business taxpayers who may wish to file an amended tax return.

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Annual Cost to Federal Government: $100

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]? 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: 09/11/2007

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