Limited Payability Claim Against the United States For Proceeds of an Internal Revenue Refund Check

Forms and Documents

Document Name	Status
Form 13818 Limited Payability Claim Against the United States For Proceeds of the Internal Revenue Refund Check Form and Instruction	Modified
1545-2024 Supporting Statement 2021-05-28.docx Supporting Statement A	2021-05-28

IC Document Collections

IC ID	Document Title	Status
19778	Limited Payability Claim Against the United States For Proceeds of the Internal Revenue Refund Check Form and Instruction	Modified

ICR Details

OMB Control No: 1545-2024	ICR Reference No: 202102-1545-026
Status: Received in OIRA	Previous ICR Reference No: 201707-1545-007
Agency/Subagency: TREAS/IRS	Agency Tracking No:
Title: Limited Payability Claim Against the United States For Proceeds of an Internal Revenue Refund Check
Type of Information Collection: Extension without change of a currently approved collection	Common Form ICR:  No
Type of Review Request: Regular	Date Submitted to OIRA: 05/28/2021

	Requested	Previously Approved
Expiration Date	36 Months From Approved	05/31/2021
Responses	6,000	6,000
Time Burden (Hours)	6,000	6,000
Cost Burden (Dollars)	0	0

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Abstract: This request covers the collection of information on Form 13818, Limited Payability Claim Against the United States for the Proceeds of an Internal Revenue Refund Check. This form is sent to the payee (taxpayer) after they have requested a payment trace and started an inquiry using Form 3911 (Approved under OMB# 1545-1384) on a lost or stolen tax refund check and it is discovered that the original check has been cashed. This form is provided along with a copy of the deposited check and requests information necessary for the IRS to evaluate the validity of a lost/stolen check claim and investigate potential fraud in the cashing of the original check.

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Authorizing Statute(s): US Code: 31 USC 3328 Name of Law: Paying checks and drafts
   US Code: 31 USC 3331 Name of Law: Substitute checks
   US Code: 31 USC 3343 Name of Law: Check forgery insurance fund
  

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:
	85 FR 79076	12/08/2020
30-day Notice:	Federal Register Citation:	Citation Date:
	86 FR 28683	05/27/2021
Did the Agency receive public comments on this ICR? No

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

IC Title	Form No.	Form Name
Limited Payability Claim Against the United States For Proceeds of the Internal Revenue Refund Check	13818	Limited Payability Claim Against the United States For the Proceeds of the Internal Revenue Refund Check

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ICR Summary of Burden

	Total Request	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	6,000	6,000	0	0	0	0
Annual Time Burden (Hours)	6,000	6,000	0	0	0	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:

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Annual Cost to Federal Government: $5,000

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: 05/28/2021

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