Application for Renewal of Enrollment to Practice before the Internal Revenue Service; Application for Renewal of Enrollment to Practice before the Internal Revenue Service s an Enrolled Retirement Pl

Forms and Documents

Forms and supporting documents for this ICR

Document	Type	Status	Availability
Form 8554 Application for Renewal of Enrollment To Practice Before the Internal Revenue Service	Form and Instruction	Modified	Available
Form 8554-EP Application for Renewal of Enrollment To Practice Before the Internal Revenue Service as an Enrolled Retirement Plan Agent (ERPA)	Form and Instruction	Modified	Available
pcir230.pdf	Supplementary Document	Uploaded 2019-06-20	Available
2019-06-24_SS_1545-0946r (002).doc	Supporting Statement A	Uploaded 2019-10-21	Available

IC Document Collections

Information collection document groups

IC ID	Collection	Type	Status	Form
39886	Application for Renewal of Enrollment To Practice Before the Internal Revenue Service	Form and Instruction	Modified
185619	Application for Renewal of Enrollment To Practice Before the Internal Revenue Service as an Enrolled Retirement Plan Agent (ERPA)	Form and Instruction	Modified

ICR Details

OMB Control No: 1545-0946	ICR Reference No: 201904-1545-017
Status: Active	Previous ICR Reference No: 201606-1545-020
Agency/Subagency: TREAS/IRS	Agency Tracking No:
Title: Application for Renewal of Enrollment to Practice before the Internal Revenue Service; Application for Renewal of Enrollment to Practice before the Internal Revenue Service s an Enrolled Retirement Pl
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: 10/21/2019
	Date Received in OIRA: 07/29/2019
Terms of Clearance:

table that charts list comparision

	Inventory as of this Action	Requested	Previously Approved
Expiration Date	10/31/2022	36 Months From Approved	10/31/2019
Responses	21,800	0	96,000
Time Burden (Hours)	7,267	0	48,000
Cost Burden (Dollars)	654,000	0	0

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Abstract: Section 10.6(d) of Treasury Department Circular No. 230, Regulations Governing the Practice of Attorneys, Certified Public Accountants, Enrolled Agents, Enrolled Actuaries and Appraisers before the Internal Revenue Service (31 CFR Part 10), requires that those who are enrolled to practice before the Internal Revenue Service renew such enrollment periodically. Form 8554 is an application for renewal mailed to all enrolled agents each year. Form 8554-EP is used to renew your Enrolled Retirement Plan Agent (ERPA) status.

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Authorizing Statute(s): US Code: 26 USC 6103 Name of Law: Confidentiality and disclosure of returns and return information
  

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:
	84 FR 20001	05/08/2019
30-day Notice:	Federal Register Citation:	Citation Date:
	84 FR 36664	07/29/2019
Did the Agency receive public comments on this ICR? No

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Number of Information Collection (IC) in this ICR: 2

table that charts list of burden

IC Title	Form No.	Form Name
Application for Renewal of Enrollment To Practice Before the Internal Revenue Service as an Enrolled Retirement Plan Agent (ERPA)	8554-EP	Application for Renewal of Enrollment to Practice Before the Internal Revenue Service as an Enrolled Retirement Plan Agent (ERPA)
Application for Renewal of Enrollment To Practice Before the Internal Revenue Service	8554	Application for Renewal of Enrollment to Practice Before the Internal Revenue Service

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ICR Summary of Burden

table that charts list 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	21,800	96,000	0	0	-74,200	0
Annual Time Burden (Hours)	7,267	48,000	0	0	-40,733	0
Annual Cost Burden (Dollars)	654,000	0	0	0	654,000	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: Changes to the burden estimates were due to overstated amounts in the previously approved burden calculations and burden estimates. Also, we are making this submission for renewal purposes.

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Annual Cost to Federal Government: $10,000

Does this IC contain surveys, censuses, or employ statistical methods? No

Does this ICR request any personally identifiable information (see OMB Circular No. A-130 for an explanation of this term)? Please consult with your agency's privacy program when making this determination.     Yes

Does this ICR include a form that requires a Privacy Act Statement (see 5 U.S.C. §552a(e)(3))? Please consult with your agency's privacy program when making this determination.     Yes

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: 07/29/2019

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