Rev. Proc. 99-21 Disability Suspension

ICR 201410-1545-019

OMB: 1545-1649

Federal Form Document

Forms and Documents
Document
Name
Status
Supplementary Document
2008-06-09
Supporting Statement A
2014-11-17
IC Document Collections
IC ID
Document
Title
Status
19025
Unchanged
ICR Details
1545-1649 201410-1545-019
Historical Active 201110-1545-011
TREAS/IRS Ready
Rev. Proc. 99-21 Disability Suspension
Extension without change of a currently approved collection   No
Regular
Approved without change 02/19/2015
Retrieve Notice of Action (NOA) 11/21/2014
  Inventory as of this Action Requested Previously Approved
02/28/2018 36 Months From Approved 02/28/2015
48,200 0 48,200
24,100 0 24,100
0 0 0

The information is needed to establish a claim that a taxpayer was financially disabled for purposes of section 6511(h) of the Internal Revenue Code (which was added by section 3203 of the Internal Revenue Service Restructuring and Reform Act of 1998). Under section 6511(h), the statute of limitations on claims for credit or refund is suspended for any period of an individual taxpayer's life during which the taxpayer is unable to manage his or her financial affairs because of a medically determinable mental or physical impairment, if the impairment can be expected to result in death, or has lasted (or can be expected to last) for a continuous period of not less than 12 months. Section 6511(h)(2)(A) requires that proof of the taxpayer's financial disability be furnished to the Internal Revenue Service.

US Code: 26 USC 6103 Name of Law: Confidentiality and disclosure of returns and return information
   US Code: 26 USC 6511 Name of Law: Limitations on credit or refund
  
None

Not associated with rulemaking

  79 FR 46306 08/07/2014
79 FR 69563 11/21/2014
No

1
IC Title Form No. Form Name
Rev. Proc. 99-21 Disability Suspension

  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 48,200 48,200 0 0 0 0
Annual Time Burden (Hours) 24,100 24,100 0 0 0 0
Annual Cost Burden (Dollars) 0 0 0 0 0 0
No
No

$0
No
No
No
No
No
Uncollected
Charles Hall 202 622-4940

  No

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:
 
 
 
 
 
 
 
    (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;
 
 
 
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.
11/21/2014


© 2024 OMB.report | Privacy Policy