Supporting_Statement_DEC2011_REV

Supporting_Statement_DEC2011_REV.doc

Tax Check Waiver

OMB: 1545-1791

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SUPPORTING STATEMENT

(Forms 12339, -B, -C, and 13775)



  1. CIRCUMSTANCES NECESSITATING COLLECTION OF INFORMATION


The Federal advisory Committee Act requires that committee membership be fairly balanced in terms of points of view represented and the functions to be performed. As a result, members of specific committees often have both the expertise and professional skills that parallel the program responsibilities of their sponsoring agencies. Selection of committee members is made based on the FACA’s requirements and the potential member’s background and qualifications. Therefore, an application is needed to ascertain the desired skills set for membership.


Form 12339 is a membership application to the Internal Revenue Service Advisory Council (formerly known as the Commissioner's Advisory Group, CAG).


Form 12339-B is an application for membership to the Information Reporting Program Advisory Committee (IRPAC).


Form 12339-C is for the Advisory Committee on Tax Exempt and Government Entities Membership Application.


Form 13775 is used by Electronic Tax Administration Advisory Committee (ETAAC) applicants applying for membership and/or annual tax checks for current members. Form 13775 was created to better solicit and maintain all of the applicant information for those interested in becoming members of the ETA Advisory Council.


  1. USE OF DATA


In order to apply to be a member of the Internal Revenue Service Advisory Council/Committee or the Information Reporting Program Advisory Committee, they must submit the Membership Application. We will use the information in order to perform Federal Income Tax, FBI, and practitioner checks as required of all members and applicants to the Committees.


  1. USE OF IMPROVED INFORMATION TECHNOLOGY TO REDUCE BURDEN


There are no plans to provide electronic filing because electronic filing is not appropriate for the collection of information in this submission.


  1. EFFORTS TO IDENTIFY DUPLICATION


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


  1. 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


In response to the Federal Register notice (76FR 40449), dated July 8, 2011, we received no comments regarding the Form 12339 series of forms or Form 13775.


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


The burden estimate is as follows:


Number of Time per Total

Responses Response Hours


Form 12339 125 1 Hour 30 minutes 187.5

Form 12339-B 125 1 Hour 30 minutes 187.5

Form 12339-C 250 10 minutes 42.0

Form 13775 50 1 Hour 30 minutes 75.0


Total 550 492.0


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


13. ESTIMATED TOTAL ANNUAL COST BURDEN TO RESPONDENTS


As suggested by OMB, our Federal Register notice dated July 8, 2011, 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 response from taxpayers on this subject. As a result, estimates of the cost burdens are not available at this time.


14. ESTIMATED ANNUALIZED COST TO THE FEDERAL GOVERNMENT


The primary cost to the government consists of the cost of printing Form 12339, 12339-B, 12339-C, and 13775. We estimate that the cost of printing the forms is $500.00.


15. REASONS FOR CHANGE IN BURDEN


Form 12339-C, Advisory Committee on Tax Exempt and Government Entities Membership Application, has been added to this information collection, but does not impact the total burden hours.


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. EXCEPTIONS 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.


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