Tax Return Preparer Complaint Process

Forms and Documents

Document Name	Status
Form 14157 Tax Return Preparer Complaint Form	Modified
1545-2168 Supporting Statement v2 5-31-16.doc Supporting Statement A	2016-05-31
ombat2.doc Supplementary Document	2009-11-03

IC Document Collections

IC ID	Document Title	Status
191183	Tax Return Preparer Complaint Form	Modified

ICR Details

OMB Control No: 1545-2168	ICR Reference No: 201605-1545-006
Status: Historical Active	Previous ICR Reference No: 201303-1545-017
Agency/Subagency: TREAS/IRS	Agency Tracking No: Forms_14157_and_14157-A
Title: Tax Return Preparer Complaint Process
Type of Information Collection: Revision of a currently approved collection	Common Form ICR:  No
Type of Review Request: Regular
OIRA Conclusion Action: Approved without change	Conclusion Date: 07/13/2016
	Date Received in OIRA: 05/31/2016
Terms of Clearance:

	Inventory as of this Action	Requested	Previously Approved
Expiration Date	07/31/2019	36 Months From Approved	07/31/2016
Responses	11,000	0	1,500
Time Burden (Hours)	2,337	0	1,500
Cost Burden (Dollars)	0	0	0

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Abstract: These forms (14157 and 14157-A), are designed specifically for tax return preparer complaints and include the items necessary for the IRS to evaluate and route to the appropriate function. The form will be used by taxpayers to report allegations of misconduct by tax return preparers.

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Authorizing Statute(s): US Code: 26 USC 7803 Name of Law: Commissioner of Internal Revenue; other officials
   US Code: 31 USC 330 Name of Law: Practice before the Department
   US Code: 31 USC 7805 Name of Law: Rules and regulations
   US Code: 26 USC 7801 Name of Law: Authority of Department of the Treasury
  

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:
	81 FR 12782	03/10/2016
30-day Notice:	Federal Register Citation:	Citation Date:
	81 FR 34437	05/31/2016
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
Tax Return Preparer Complaint	14157, 14157-A	Complaint: Tax Return Preparer ,   Tax Return Preparer Fraud or Misconduct Affidavit

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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	11,000	1,500	0	0	9,500	0
Annual Time Burden (Hours)	2,337	1,500	0	0	837	0
Annual Cost Burden (Dollars)	0	0	0	0	0	0

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: These forms are designed specifically for tax return preparer complaints and include the items necessary for the IRS to evaluate and route to the appropriate function. The forms will be used by taxpayers to report allegations of misconduct by tax return preparers. As a result of updated filing estimates related to this program, we are requesting an increase in burden of 837 hours per year. The new estimates will also result in an increase in the estimated number of responses per year by 9,500.

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Annual Cost to Federal Government: $630,000

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: 05/31/2016

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