Form 4506-T and Form 4506-C Request for Transcript of Tax Return and IVES Request for Transcript of Tax Return

Forms and Documents

Document Name	Status
Form 4506-C Ives Request for Transcript of Tax Return Form	New
Form 4506-T Request for Transcript of Tax Return Form	Modified
2019-11-19_SS_1545-1872r.doc Supporting Statement A	2019-11-19

IC Document Collections

IC ID	Document Title	Status
237356	Ives Request for Transcript of Tax Return Form	New
19541	Request for Transcript of Tax Return Form	Modified

ICR Details

OMB Control No: 1545-1872	ICR Reference No: 201908-1545-007
Status: Active	Previous ICR Reference No: 201612-1545-001
Agency/Subagency: TREAS/IRS	Agency Tracking No:
Title: Form 4506-T and Form 4506-C Request for Transcript of Tax Return and IVES Request for Transcript of Tax Return
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: 03/31/2020
	Date Received in OIRA: 02/27/2020
Terms of Clearance:

	Inventory as of this Action	Requested	Previously Approved
Expiration Date	03/31/2023	36 Months From Approved	03/31/2020
Responses	18,263,857	0	720,000
Time Burden (Hours)	12,803,169	0	555,600
Cost Burden (Dollars)	0	0	0

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Abstract: Internal Revenue Code section 7513 allows taxpayers to request a copy of a tax return or related products. Form 4506-T is used to request all products except copies of returns. The information provided will be used to search the taxpayers account and provide the requested information and to ensure that the requestor is the taxpayer or someone authorized by the taxpayer to obtain the documents requested. Form 4506-C is used to permit the cleared and vetted Income Verification Express Service (IVES) participants to request tax return information on the behalf of the authorizing taxpayer.

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Authorizing Statute(s): US Code: 26 USC 7513 Name of Law: Reproduction of returns and other documents
   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 35709	07/24/2019
30-day Notice:	Federal Register Citation:	Citation Date:
	84 FR 69824	12/19/2019
Did the Agency receive public comments on this ICR? Yes

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

IC Title	Form No.	Form Name
Ives Request for Transcript of Tax Return	4506-C	Ives Request for Transcript of Tax Return
Request for Transcript of Tax Return	4506-T	Request for Transcript of Tax Return

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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	18,263,857	720,000	0	18,000,000	-456,143	0
Annual Time Burden (Hours)	12,803,169	555,600	0	12,600,000	-352,431	0
Annual Cost Burden (Dollars)	0	0	0	0	0	0

Burden increases because of Program Change due to Agency Discretion: Yes

Burden Increase Due to: Miscellaneous Actions

Burden decreases because of Program Change due to Agency Discretion: No

Burden Reduction Due to:

Short Statement: Previously Form 4506-T was utilized by both the individual taxpayers and the Income Verification Express Service (IVES) participants on behalf of taxpayers. The Form 4506-T will continue to be utilized by the individual taxpayers without a third party request. IVES participants making third party requests will begin using the newly created Form 4506-C. With the creation of the new Form 4506-C, the burden associated with Form 4506-T has decreased. There is an overall increase to this ICR because of the increase in burden for Form 4506-C.

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Annual Cost to Federal Government: $20,048

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: 02/27/2020

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