6118.sup

6118.SUP.doc

Claim for Refund of Income Tax Return Preparer Penalties

OMB: 1545-0240

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Supporting Statement

(Form 6118)


1. CIRCUMSTANCES NECESSITATING COLLECTION OF INFORMATION


Internal Revenue Code section 6696(c) sets forth the procedure for claiming a refund by a tax return preparer who has overpaid any of the tax return preparer’s penalties. 26 CFR 1.6696-1(e) states that Form 6118 is the prescribed form for making the claim.


2. USE OF DATA


The IRS uses the data to process the claim and issue the refund.


3. USE OF IMPROVED INFORMATION TECHNOLOGY TO REDUCE BURDEN


We have no plans to offer electronic filing because of low filing volume compared to cost of electronic enabling.


4. EFFORTS TO IDENTIFY DUPLICATION


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


5. 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.


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


Not applicable.



8. 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 6118.


In response to the Federal Register Notice (74 FR 54628), dated October 22, 2009, we received no comments during the comment period regarding Form 6118.


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


Not applicable.


10. ASSURANCE OF CONFIDENTIALITY OF RESPONSES


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


11. JUSTIFICATION OF SENSITIVE QUESTIONS


Not applicable.


12. ESTIMATED BURDEN OF INFORMATION COLLECTION


Number of Time per Total

Responses Response Hours



Form 6118 10,000 1.14 11,400

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


The following regulation imposes no additional burden. Please continue to assign OMB number 1545-0240 to this regulation.


1.6696-1


13. ESTIMATED TOTAL ANNUAL COST BURDEN TO RESPONDENTS


As suggested by OMB, our Federal Register notice dated October 22, 2009, requested public comments on estimates of cost burden that are not captured in the estimates of burden hours, i.e., estimates of capital or start-up costs and costs of operation, maintenance, and purchase of services to provide information. However, we did not receive any responses from taxpayers on this subject. As a result, estimates of these cost burdens are not available at this time.


14. ESTIMATED ANNUALIZED COST TO THE FEDERAL GOVERNMENT


After consultation with various functions within the Service, we have determined that the cost of developing, printing, processing, distribution, and overhead for Form 6118 is $8,893.


15. REASONS FOR CHANGE IN BURDEN


Although there are no changes to the form, burden was recalculated to correct a prior error. We are making this submission to renew the OMB approval.


16. PLANS FOR TABULATION, STATISTICAL ANALYSIS AND PUBLICATION


Not applicable.


17. REASONS WHY DISPLAYING THE OMB EXPIRATION DATE IS INAPPROPRIATE


See attachment.


18. EXCEPTION 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.



File Typeapplication/msword
File TitleSupporting Statement
AuthorDURBALA7
Last Modified ByJ11FB
File Modified2010-03-09
File Created2010-03-09

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