The IRS is developing improved methods
for measuring, estimating, and modeling taxpayer burden. The data
collected from this survey of individual taxpayers will be used as
an input to a micro-simulation model that estimates taxpayer
burden. The IRS will also publish the relevant updated burden
estimates in tax form instructions to inform taxpayers. Three types
of questions will be asked: questions framing the activities to be
measured, burden measurement questions, and questions to better
inform taxpayer needs related to their compliance burden. The
information collected via the IRS Burden Surveys will be used by
IRS to support or achieve several important goals: 1. Fulfill its
mission to provide top quality service to taxpayers 2. Better
understand taxpayer time and out-of-pocket burden 3. Improve the
accuracy and comparability of the information collection budget
estimates it provides under the Paperwork Reduction Act (44 U.S.C.
3501 et seq.) 4. Provide data to be used in micro-simulation models
to allow estimation of the impact of proposed legislation on
taxpayer burden before the legislation is enacted 5. Support
ongoing analysis of the role of compliance costs in influencing
taxpayer behavior and identifying taxpayer needs. 6. Provide
information to the Executives and Operating Divisions for assessing
the impact of programs on taxpayer burden 7. Support tax analysis
in the Treasury Department Offices 8. Assist the IRS in evaluating
the effectiveness and associated impact on taxpayer costs and
behavior of the following IRS initiatives: Return preparer e-file
initiative Return preparer regulation initiative Tax package
mailing cost reduction initiative
US Code:
26
USC 6103 Name of Law: Confidentiality and disclosure of returns
and return information
The survey scope is expanded to
include burden associated with trust and estate income tax returns.
This burden category represents a continuation of the IRS’s
strategy to gather taxpayer burden data for all types of tax
returns and information reporting documents. This survey will allow
expansion of the IRS Taxpayer Burden Model supporting subpopulation
estimates and what-if analyses for trust and estate that file an
income tax return, similar to that currently provided in support of
the 1545-0074 and 1545-0123 reporting. This will further allow
consolidated reporting of forms by taxpayer type along the lines of
1545-0074 and 1545-0123, improving the ability of IRS, Treasury and
OMB to manage the associated information collections.
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.
OMB 1545-2212 Supporting Statement Part-B.docx
2015 Business Taxpayer Burden Survey