Tax Return Preparer Complaint Process and Fraud or Misconduct Affidavit

Forms and Documents

Forms and supporting documents for this ICR

Document	Type	Status	Availability
Form 14157 Tax Return Preparer Complaint and Tax Return Preparer Fraud or Misconduct Affidavit	Form and Instruction	Modified	Available
Supporting Statement_1545-2168.docx	Supporting Statement A	Uploaded 2020-11-05	Available

IC Document Collections

Information collection document groups

IC ID	Collection	Type	Status	Form
191183	Tax Return Preparer Complaint and Tax Return Preparer Fraud or Misconduct Affidavit	Form and Instruction	Modified

ICR Details

OMB Control No: 1545-2168	ICR Reference No: 201904-1545-020
Status: Active	Previous ICR Reference No: 201605-1545-006
Agency/Subagency: TREAS/IRS	Agency Tracking No:
Title: Tax Return Preparer Complaint Process and Fraud or Misconduct Affidavit
Type of Information Collection: Revision of a currently approved collection	Common Form ICR:  No
Type of Review Request: Regular
OIRA Conclusion Action: Approved with change	Conclusion Date: 11/10/2020
	Date Received in OIRA: 07/30/2019
Terms of Clearance: Supporting statement clarified regarding whether evidence of payment is required.

table that charts list comparision

	Inventory as of this Action	Requested	Previously Approved
Expiration Date	11/30/2023	36 Months From Approved	11/30/2020
Responses	7,500	0	11,000
Time Burden (Hours)	1,593	0	2,337
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:
	84 FR 20002	05/07/2019
30-day Notice:	Federal Register Citation:	Citation Date:
	84 FR 36664	07/29/2019
Did the Agency receive public comments on this ICR? Yes

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Number of Information Collection (IC) in this ICR: 1

table that charts list of burden

IC Title	Form No.	Form Name
Tax Return Preparer Complaint and Tax Return Preparer Fraud or Misconduct Affidavit	14157, 14157-A	Return Preparer Complaint ,   Tax Return Preparer Fraud or Misconduct Affidavit

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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	7,500	11,000	0	0	-3,500	0
Annual Time Burden (Hours)	1,593	2,337	0	0	-744	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: There is a decrease in burden due to an adjustment in the estimated number of responses. The estimate is based on the most recent filing data. The agency clarified the language on IRS.gov & made internal process updates. Both changes helped people figure out when to send these forms vs. some other form, which has contributed to the reduction.

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Annual Cost to Federal Government: $630,000

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? No

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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: 07/30/2019

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