Form 843--Claim for Refund and Request for Abatement

Forms and Documents

Document Name	Status
Form Form 843 Claim for Refund and Request for Abatement Form	Modified
Supporting Statement.doc Supporting Statement A	2011-07-26
Summary of Changes.pdf Supplementary Document	2011-07-26

IC Document Collections

IC ID	Document Title	Status
16765	Claim for Refund and Request for Abatement Form	Modified

ICR Details

OMB Control No: 1545-0024	ICR Reference No: 201107-1545-018
Status: Historical Active	Previous ICR Reference No: 200806-1545-041
Agency/Subagency: TREAS/IRS	Agency Tracking No: EC-1545-0024-018
Title: Form 843--Claim for Refund and Request for Abatement
Type of Information Collection: Revision of a currently approved collection	Common Form ICR:  No
Type of Review Request: Regular
OIRA Conclusion Action: Approved without change	Conclusion Date: 12/19/2011
	Date Received in OIRA: 10/27/2011
Terms of Clearance:

	Inventory as of this Action	Requested	Previously Approved
Expiration Date	12/31/2014	36 Months From Approved	12/31/2011
Responses	550,500	0	545,500
Time Burden (Hours)	875,295	0	850,980
Cost Burden (Dollars)	0	0	0

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Abstract: IRC section 6402, 6404, and sections 301.6404-2, and 301.6404-3 of the regulations allow for refunds of taxes (except income taxes) or refund, abatement, or credit of interest, penalties, and additions to tax in the event of errors or certain action by the IRS. Form 843 is used by taxpayers to claim these refunds, credits, or abatements.

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Authorizing Statute(s): US Code: 26 USC 6402 Name of Law: Authority to make credits or refunds.
   US Code: 26 USC 6404 Name of Law: Abatements
  

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
60-day Notice:	Federal Register Citation:	Citation Date:
	76 FR 30431	05/25/2011
30-day Notice:	Federal Register Citation:	Citation Date:
	76 FR 66355	10/26/2011
Did the Agency receive public comments on this ICR? Yes

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Number of Information Collection (IC) in this ICR: 1

IC Title	Form No.	Form Name
Claim for Refund and Request for Abatement	Form 943, Form 843	Claim for Refund and Request for Abatement ,   Claim for Refund and Request for Abatement

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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	550,500	545,500	0	0	5,000	0
Annual Time Burden (Hours)	875,295	850,980	0	0	24,315	0
Annual Cost Burden (Dollars)	0	0	0	0	0	0

Burden increases because of Program Change due to Agency Discretion: No

Burden Increase Due to:

Burden decreases because of Program Change due to Agency Discretion: No

Burden Reduction Due to:

Short Statement: The change to burden is a Change Due to Adjustment in Agency Estimate: The program manager provided an update to the projected number of annual respondents. This resulted in a 5,000 increase in the total annual number of responses and a 24,315 increase in the total annual time burden.

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Annual Cost to Federal Government: $5,597

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]? No

Is this ICR related to the Dodd-Frank Wall Street Reform and Consumer Protection Act, [Pub. L. 111-203]? No

Is this ICR related to the American Recovery and Reinvestment Act of 2009 (ARRA)? No

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: 10/27/2011

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