Application for Reinstatement and Retroactive Reinstatement for Reasonable Cause under IRC § 6033(j); Notice 2011-43-Transitional Relief under IRC § 6033(j) for Small Organizations and Rev Proc

Forms and Documents

Document Name	Status
Emergency Justification Memorandum for Rev Proc 2014-XX.doc Supplementary Document	2013-12-20
Auto Revocation RP green 121913(checked).doc Supplementary Document	2013-12-20
Notice_2011-43_(IRB).pdf Supplementary Document	2011-08-31
Notice_2011-44_(IRB).pdf Supplementary Document	2011-08-31
Supporting statement for 1545-2206.doc Supporting Statement A	2013-12-20

IC Document Collections

IC ID	Document Title	Status
196301	Application for Reinstatement and Retroactive Reinstatement for ReasonableCause under IRC § 6033(j); Notice 2011-43-Transitional Relief under IRC §6033(j) for Small Organizations	Modified

ICR Details

OMB Control No: 1545-2206	ICR Reference No: 201312-1545-023
Status: Historical Active	Previous ICR Reference No: 201108-1545-016
Agency/Subagency: TREAS/IRS	Agency Tracking No: GJS
Title: Application for Reinstatement and Retroactive Reinstatement for Reasonable Cause under IRC § 6033(j); Notice 2011-43-Transitional Relief under IRC § 6033(j) for Small Organizations and Rev Proc
Type of Information Collection: Revision of a currently approved collection	Common Form ICR:  No
Type of Review Request: Emergency	Approval Requested By: 12/30/2013
OIRA Conclusion Action: Approved without change	Conclusion Date: 12/27/2013
	Date Received in OIRA: 12/20/2013
Terms of Clearance:

	Inventory as of this Action	Requested	Previously Approved
Expiration Date	06/30/2014	6 Months From Approved	12/31/2014
Responses	6,026	0	2,917
Time Burden (Hours)	6,026	0	2,917
Cost Burden (Dollars)	0	0	0

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Abstract: This revenue procedure provides procedures for reinstating the tax-exempt status of organizations that have had their tax-exempt status automatically revoked under section 6033(j) of the Internal Revenue Code for failure to file required annual returns or notices for three consecutive years. The revenue procedure prescribes certain circumstances under which an organization can have its tax-exempt status retroactively reinstated to the date of revocation. Notice 2011-44 is modified. Notice 2011-44 provides guidance with respect to applying for reinstatement of tax-exempt status and requesting retroactive reinstatement under sections 6033(j)(2) and (3) of the Internal Revenue Code for an organization that has had its tax-exempt status automatically revoked under section 6033(j)(1) of the Code. The Treasury Department and the Internal Revenue Service intend to issue regulations under section 6033(j) that will prescribe rules relating to the application for reinstatement of tax-exempt status under section 6033(j)(2) and the request for retroactive reinstatement under section 6033(j)(3). Notice 2011-43 provides transitional relief for certain small organizations that have lost their tax-exempt status because they failed to file a required annual electronic notice (Form 990-N e-Postcard) for taxable years beginning in 2007, 2008 and 2009. A small organization – that is, one that normally has annual gross receipts of not more than $50,000 in its most recently completed taxable year that qualifies for the transitional relief under this notice and applies for reinstatement of tax-exempt status by December 31, 2012, will be treated by the Internal Revenue Service as having established reasonable cause for its filing failures and its tax-exempt status will be reinstated retroactive to the date it was automatically revoked.

Emergency Justfication: Notice 2011-44 provides that an organization requesting retroactive reinstatement must show that it exercised ordinary business care and prudence in each of the three years that it failed to meet its reporting requirements under section 6033 (reasonable cause requirement). The information requested in this notice is necessary for inspection by the IRS in determining whether reasonable cause exists. This revenue procedure modifies and supersedes Notice 2011-44 to lessen the burden on orgs. seeking to establish reasonable cause and to reduce the amount of time to process such requests. This revenue procedure expands the administrative options for taxpayers to contest the revocation of non-profit status. This must be effective by December 30th in order to be included in the first Internal Revenue Bulletin (IRB) of 2014. Otherwise respondents for 2014 will be forced to use the current, much more expensive administrative option to make such requests. This new clearance will allow for the saving of thousands of dollars per respondent. Please see the attached emergency justification memo for additional detail.

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Authorizing Statute(s): 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
  

Citations for New Statutory Requirements: PL: Pub.L. 109 - 280 1223(a) Name of Law: Pension Protection Act of 2006 (120 Stat. 780 (2006)

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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

Did the Agency receive public comments on this ICR? No

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

IC Title	Form No.	Form Name
Application for Reinstatement and Retroactive Reinstatement for ReasonableCause under IRC § 6033(j); Notice 2011-43-Transitional Relief under IRC §6033(j) for Small Organizations

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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	6,026	2,917	0	3,109	0	0
Annual Time Burden (Hours)	6,026	2,917	0	3,109	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: Changing Regulations

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

Burden Reduction Due to:

Short Statement: Notice 2011-44 provides that an organization requesting retroactive reinstatement must show that it exercised ordinary business care and prudence in each of the three years that it failed to meet its reporting requirements under section 6033 (reasonable cause requirement). The information requested in this notice is necessary for inspection by the IRS in determining whether reasonable cause exists. This revenue procedure modifies and supersedes Notice 2011-44 to lessen the burden on orgs. seeking to establish reasonable cause and to reduce the amount of time to process such requests.

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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: 12/20/2013

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