IRS will
resubmit this collection (as a non-substantive change) with
instruments and documents once documents can be made public.
Inventory as of this Action
Requested
Previously Approved
08/31/2011
6 Months From Approved
2,917
0
0
2,917
0
0
0
0
0
This notice will provide interim
guidance with respect to retroactive reinstatement and reasonable
cause under section 6033(j)of the Code.
The IRS plans to release
a list of all organizations revoked under section 6033(j)(1) by the
end of February 2011; this notice, which provides guidance to these
listed organizations regarding application for reinstatement of
tax-exemption, must be released on or before that release date.
Failure to provide this guidance will likely create public or tax
harm to the revoked organizations seeking reinstatement.
US Code:
26
USC 6033(j) Name of Law: Loss of exempt status for failing to
file return notice
PL:
Pub.L. 109 - 280 1223(a) Name of Law: Pension Protection Act of
2006
This notice will provide
interim guidance with respect to retroactive reinstatement and
reasonable cause under section 6033(j)of the Code. The collection
of information in this notice is in section 4. In order to have its
tax-exempt status retroactively reinstated under section
6033(j)(3), an organization must produce clear and convincing
evidence that it exercised ordinary business care and prudence in
determining and attempting to comply with its reporting
requirements under section 6033 in each of the three years (and
over the entire three-year period) that it failed to meet such
requirements. IRS expects about 2% to request reinstatement of
tax-exempt status retroactive to the date of the revocation under §
6033(j)(3), resulting in an estimated 5,000 organizations
requesting retroactive reinstatement in the first year after the
release of this notice. After the first year following the release
of this notice, IRS expects the number of organizations being
revoked under § 6033(j)(1) to fall precipitously, with a
corresponding precipitous drop in the number of organizations
requesting retroactive reinstatement. IRS TEGE anticipates the
number of organizations seeking retroactive reinstatement to fall
to 2,500 in the second year following the release of this notice
and 1,250 in the third year, resulting in a total of 8,750 over the
first three years (with an estimated average of 2,917 responses per
year). The total estimated annual burden for this collection will
be 2,719 hours (1 estimated hour per response).
$0
No
No
No
No
No
Uncollected
Preston Quesenberry 202
622-6902
No
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:
(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;
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.
Notice 2011-XX - Application Requirements and Reasonable Cause Under Section 6033(j)