Practice Before the Internal Revenue Service

Forms and Documents

Forms and supporting documents for this ICR

Document	Type	Status	Availability
Form 14392 Continuing Education Waiver Request	Form	New	Available
Form 14364 Continuing Education Evaluation	Form	New	Available
Form 14360 Continuing Education Provider Complaint Referral	Form and Instruction	New	Available
JUSTIFICATION_FOR_NON_MATERIAL_REV.doc	Justification for No Material/Nonsubstantive Change	Uploaded 2012-09-05	Available
Rev Proc 2012-12.pdf	Supplementary Document	Uploaded 2012-06-20	Available

IC Document Collections

Information collection document groups

IC ID	Collection	Type	Status	Form
203566	Form 14392, Continuing Education Waiver Request	Form	New	Continuing Education Waiver Request
202791	Form 14364, Continuing Education Evaluation	Form	New	Continuing Education Evaluation
202790	Form 14360, Continuing Education Provider Complaint Referral	Form and Instruction	New	Continuing Education Provider Complaint Referral
194417	TD 9527 - Regulations Governing Practice Before the Internal Revenue Service		Modified
19233	TD 9011 - Regulations Governing Practice Before the Internal Revenue Service		Modified

ICR Details

OMB Control No: 1545-1726	ICR Reference No: 201111-1545-004
Status: Historical Active	Previous ICR Reference No: 201106-1545-001
Agency/Subagency: TREAS/IRS	Agency Tracking No: Rulemaking
Title: Practice Before the Internal Revenue Service
Type of Information Collection: No material or nonsubstantive change to a currently approved collection	Common Form ICR:  No
Type of Review Request: Regular
OIRA Conclusion Action: Approved without change	Conclusion Date: 09/12/2012
Retrieve Notice of Action (NOA)	Date Received in OIRA: 09/05/2012
Terms of Clearance:

table that charts list comparision

	Inventory as of this Action	Requested	Previously Approved
Expiration Date	10/31/2013	10/31/2013	10/31/2013
Responses	715,400	0	657,900
Time Burden (Hours)	1,774,375	0	1,760,000
Cost Burden (Dollars)	0	0	0

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Abstract: These regulations affect individuals who are eligible to practice before the Internal Revenue Service. These regulations also authorize the Director of Practice to act upon applications for enrollment to practice before the Internal Revenue Service. The Director of Practice will use certain information to ensure that: 1) enrolled agents properly complete continuing education requirements to obtain renewal; 2) practitioners properly obtain consent of taxpayers before representing conflicting interests; 3) practitioners do not use e-commerce to make misleading solicitations. REG-138637-07 contains proposed modifications revising the regulations governing practice before the Internal Revenue Service (IRS). The proposed regulations affect individuals who practice before the IRS and providers of continuing education programs. The proposed regulations modify the general standards of practice before the IRS and the standards with respect to tax returns.

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Authorizing Statute(s): US Code: 31 USC 7805 Name of Law: Rules and regulations
   US Code: 31 USC 330 Name of Law: Practice before the Department
  

Citations for New Statutory Requirements: None

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Associated Rulemaking Information
RIN:	Stage of Rulemaking:	Federal Register Citation:	Date:
1545-BH01	Final or interim final rulemaking	76 FR 32286	06/03/2011

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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: 5

table that charts list of burden

IC Title	Form No.	Form Name
Form 14360, Continuing Education Provider Complaint Referral	14360	Continuing Education Provider Complaint Referral
Form 14364, Continuing Education Evaluation	14364	Continuing Education Evaluation
Form 14392, Continuing Education Waiver Request	14392	Continuing Education Waiver Request
TD 9011 - Regulations Governing Practice Before the Internal Revenue Service
TD 9527 - Regulations Governing Practice Before the Internal Revenue Service

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ICR Summary of Burden

table that charts list 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	715,400	657,900	0	57,500	0	0
Annual Time Burden (Hours)	1,774,375	1,760,000	0	14,375	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: Forms have been developed to provide tools to monitor continuing education programs and fulfill the requirements under the regulations, as supplemented by Rev. Proc. 2012-12. An increase of 14,375 hours is a program change due to agency discretion.

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Annual Cost to Federal Government: $0

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: 09/05/2012

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