TE/GE Compliance Check Questionnaires

Forms and Documents

Document Name	Status
TE-GE_Survey_Justification.doc Supplementary Document	2012-08-31
EOCU Supporting Statement.doc Supporting Statement A	2014-03-31

IC Document Collections

IC ID	Document Title	Status
179761	TE/GE Compliance Check Questionnaires Instruction	Modified

ICR Details

OMB Control No: 1545-2071	ICR Reference No: 201401-1545-010
Status: Historical Inactive	Previous ICR Reference No: 201208-1545-033
Agency/Subagency: TREAS/IRS	Agency Tracking No:
Title: TE/GE Compliance Check Questionnaires
Type of Information Collection: Extension without change of a currently approved collection	Common Form ICR:  No
Type of Review Request: Regular
OIRA Conclusion Action: Improperly submitted and continue	Conclusion Date: 04/03/2014
	Date Received in OIRA: 03/31/2014
Terms of Clearance: OMB is returning this collection back to IRS as improperly submitted as the prior terms of clearance have not been met. IRS should not seek clearance for this information collection until these terms of clearance have been met: "In its next submission, we ask that IRS work with OMB to summarize the results of the compliance questionnaires focusing upon the reasons why entities are not complying. This is to better understand whether there are areas of confusion, complexity, or burden that can be identified and addressed by IRS." In addition to this, IRS should not seek clearance for this collection without submitting the instrument in its clearance request.

	Inventory as of this Action	Requested	Previously Approved
Expiration Date	03/31/2014	36 Months From Approved	09/30/2014
Responses	3,000	0	3,000
Time Burden (Hours)	37,500	0	37,500
Cost Burden (Dollars)	0	0	0

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Abstract: Compliance questionnaires are an invaluable tool for obtaining supplemental information to determine the compliance of specific entities without the burden for the taxpayer or the cost to the IRS of a traditional, full-scale audit. The information collected will be used to improve the quality of data available for monitoring compliance, to correct identified instances of non-compliance and to determine where additional guidance, education or enforcement resources are most needed to prevent future non-compliance.

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Authorizing Statute(s): US Code: 26 USC 6033 Name of Law: Returns by exempt organizations
  

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:
	78 FR 63565	10/24/2013
30-day Notice:	Federal Register Citation:	Citation Date:
	79 FR 16101	03/24/2014
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
TE/GE Compliance Check Questionnaires

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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:

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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: 03/31/2014

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