Regulations Governing Practice Before the Internal Revenue Service - (TD 9165 - Final)

ICR 201609-1545-003

OMB: 1545-1871

Federal Form Document

Forms and Documents
Document
Name
Status
Supporting Statement A
2016-09-20
IC Document Collections
ICR Details
1545-1871 201609-1545-003
Historical Active 201307-1545-042
TREAS/IRS
Regulations Governing Practice Before the Internal Revenue Service - (TD 9165 - Final)
Extension without change of a currently approved collection   No
Regular
Approved without change 12/27/2016
Retrieve Notice of Action (NOA) 09/30/2016
  Inventory as of this Action Requested Previously Approved
12/31/2019 36 Months From Approved 12/31/2016
100,000 0 100,000
13,333 0 13,333
0 0 0

This document contains final regulations revising the regulations governing practice before the Internal Revenue Service (Circular 230). These regulations affect individuals who practice before the Internal Revenue Service. These final regulations set forth best practices for tax advisors providing advice to taxpayers relating to Federal tax issues or submissions to the IRS. These final regulations also provide standards for covered opinions and other written advice.These disclosures will ensure that taxpayers are provided with adequate information regarding the limits of tax shelter advice that they receive, and also ensure that practitioners properly advise of taxpayers of relevant information with respect to tax shelter opinions.

US Code: 26 USC 330 Name of Law: Practice before the Department
  
None

Not associated with rulemaking

  81 FR 44089 07/06/2016
81 FR 65716 09/23/2016
No

1
IC Title Form No. Form Name
Regulations Governing Practice Before the Internal Revenue Service - (TD 9165 - final)

  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 100,000 100,000 0 0 0 0
Annual Time Burden (Hours) 13,333 13,333 0 0 0 0
Annual Cost Burden (Dollars) 0 0 0 0 0 0
No
No

$0
No
No
No
No
No
Uncollected
Ashton Trice 202 317-5144

  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.
09/30/2016


© 2024 OMB.report | Privacy Policy