Tax Information Authorization

Forms and Documents

Forms and supporting documents for this ICR

Document	Type	Status	Availability
Form 8821 Tax Information Authorization	Form and Instruction	Modified	Available
Form 8821-A Form 8821-A, IRS Disclosure Authorization for Victims of Identity Theft	Form and Instruction	New	Available
JUSTIFICATION FOR NON.doc	Justification for No Material/Nonsubstantive Change	Uploaded 2012-04-03	Available

IC Document Collections

Information collection document groups

IC ID	Collection	Type	Status	Form
40054	Tax Information Authorization	Form and Instruction	Modified
201801	Form 8821-A, IRS Disclosure Authorization for Victims of Identity Theft	Form and Instruction	New

ICR Details

OMB Control No: 1545-1165	ICR Reference No: 201204-1545-003
Status: Historical Active	Previous ICR Reference No: 201009-1545-007
Agency/Subagency: TREAS/IRS	Agency Tracking No: ah-1165-038
Title: Tax Information Authorization
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: 04/05/2012
	Date Received in OIRA: 04/05/2012
Terms of Clearance:

table that charts list comparision

	Inventory as of this Action	Requested	Previously Approved
Expiration Date	11/30/2013	11/30/2013	11/30/2013
Responses	183,333	0	133,333
Time Burden (Hours)	147,800	0	140,300
Cost Burden (Dollars)	0	0	0

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Abstract: Form 8821 is used to appoint someone to receive or inspect certain tax information. Data is used identify appointees and to ensure that confidential information is not divulged to unauthorized persons. Form 8821-A is an authorization signed by a taxpayer for the IRS to disclose returns and return information to local law enforcement in the event of a possible identity theft.

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Authorizing Statute(s): US Code: 26 USC 6103 Name of Law: Confidentiality and disclosure of returns and return information
  

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:
	75 FR 33381	06/11/2010
30-day Notice:	Federal Register Citation:	Citation Date:
	75 FR 58467	09/24/2010
Did the Agency receive public comments on this ICR? No

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Number of Information Collection (IC) in this ICR: 2

table that charts list of burden

IC Title	Form No.	Form Name
Tax Information Authorization	8821	Tax Information Authorization
Form 8821-A, IRS Disclosure Authorization for Victims of Identity Theft	8821-A	IRS Disclosure Authorization for Victims of Identity Theft

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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	183,333	133,333	0	50,000	0	0
Annual Time Burden (Hours)	147,800	140,300	0	7,500	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: This change is to a new form related to 26 USC 6103. Form 8821-A is an authorization signed by a taxpayer for the IRS to disclose returns and return information to local law enforcement in the event of a possible identity theft. The addition of this IC results in a net increase of 7,500 burden hours.

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Annual Cost to Federal Government: $5,000

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: 04/05/2012

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