Declaration and Signature of Paid Preparer

Forms and Documents

Forms and supporting documents for this ICR

Document	Type	Status	Availability
Form 8927 Declaration and Signature of Paid Preparer	Form and Instruction	New	Repair queued
brdn_busi.pdf	Supplementary Document	Uploaded 2007-10-24	Repair queued
ombat1.doc	Supplementary Document	Uploaded 2007-10-24	Repair queued
Supporting Statement.doc	Supporting Statement A	Uploaded 2007-10-24	Repair queued

IC Document Collections

Information collection document groups

IC ID	Collection	Type	Status	Form
182453	Declaration and Signature of Paid Preparer	Form and Instruction	New

ICR Details

OMB Control No:	ICR Reference No: 200710-1545-031
Status: Historical Inactive	Previous ICR Reference No:
Agency/Subagency: TREAS/IRS	Agency Tracking No: Emergency by 12/6/2007
Title: Declaration and Signature of Paid Preparer
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: 12/06/2007
OIRA Conclusion Action: Withdrawn	Conclusion Date: 11/20/2007
	Date Received in OIRA: 11/05/2007
Terms of Clearance: The request is withdrawn at the agency's request.

table that charts list comparision

	Inventory as of this Action	Requested	Previously Approved
Expiration Date		6 Months From Approved
Responses	0	0	0
Time Burden (Hours)	0	0	0
Cost Burden (Dollars)	0	0	0

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Abstract: The Small Business and Work Opportunity Tax Act, Section 8246, has imposed a penalty on paid preparers as a result of an understatement due to unreasonable positions and understatement due to willful or reckless conduct and has changed income tax preparer to tax preparer. In order to insure a paid preparer signature block is included with these forms, we have designed a new form which will be used to add the paid preparer signature block to forms on which it is missing or incomplete.

Emergency Justfication: The Small Business and Work Opportunity Tax Act of 2007, section 8246, revised IRC section 6695(b) to impose a penalty on tax return preparers of any return or claim for refund who fails to sign the return when required by regulations. This change is effective for tax returns prepared after May 25, 2007. Since there are many "tax returns" which either do not have or have an incomplete preparer signature block, it is necessary to initiate this form to be attached to the returns listed on form 8927. Form 8927 is required to be attached to the 2007 returns listed on Form 8927 if a paid preparer prepared the return. The regulations are in the process of being written. In addition, a notice has been prepared to advise preparers that they must sign and attach Form 8927 for all returns prepared after May 25, 2007. Due to the May 25th date already passing we are unable to meet the normal processing time of an ICR.

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Authorizing Statute(s): PL: Pub.L. 110 - 28 8246 Name of Law: The Small Business and Work Opportunity Tax Act
  

Citations for New Statutory Requirements: PL: Pub.L. 110 - 28 8246 Name of Law: The Small Business and Work Opportunity Tax Act

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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
Declaration and Signature of Paid Preparer	8927	Declaration and Signature of Paid Preparer

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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: New Form. The Small Business and Work Opportunity Tax Act, Section 8246, has imposed a penalty on paid preparers as a result of an understatement due to unreasonable positions and understatement due to willful or reckless conduct and has changed income tax preparer to tax preparer.

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Annual Cost to Federal Government: $25,000

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: 11/05/2007

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