Practice Before the Internal Revenue Service

Forms and Documents

Forms and supporting documents for this ICR

Document	Type	Status	Availability
Form 14392 Continuing Education Waiver Request	Form and Instruction	Modified	Available
Form 14392 Form 14392, Continuing Education Waiver Request	Form and Instruction	Modified	Repair queued
Form 14364 Continuing Education Program Evaluation	Form	Unchanged	Available
Form 14364 Form 14364, Continuing Education Evaluation	Form	Unchanged	Repair queued
Form 14360 Continuing Education Provider Referral	Form and Instruction	Modified	Available
Form 14360 Form 14360, Continuing Education Provider Complaint Referral	Form and Instruction	Modified	Repair queued
1545-1726 Supporting Statement 2023-03.docx	Supporting Statement A	Uploaded 2023-04-01	Repair queued

IC Document Collections

Information collection document groups

IC ID	Collection	Type	Status	Form
219702	Rev. Proc. 2012-12	Other-Rev. Proc.	Modified
203566	Form 14392, Continuing Education Waiver Request	Form and Instruction	Modified	Continuing Education Waiver Request
203566	Form 14392, Continuing Education Waiver Request	Form and Instruction	Modified
202791	Form 14364, Continuing Education Evaluation	Form	Unchanged	Continuing Education Program Evaluation
202791	Form 14364, Continuing Education Evaluation	Form	Unchanged
202790	Form 14360, Continuing Education Provider Complaint Referral	Form and Instruction	Modified	Continuing Education Provider Referral
202790	Form 14360, Continuing Education Provider Complaint Referral	Form and Instruction	Modified
194417	TD 9527 - Regulations Governing Practice Before the Internal Revenue Service		Unchanged
19233	TD 9011 - Regulations Governing Practice Before the Internal Revenue Service		Unchanged

ICR Details

OMB Control No: 1545-1726	ICR Reference No: 202303-1545-020
Status: Historical Active	Previous ICR Reference No: 201910-1545-024
Agency/Subagency: TREAS/IRS	Agency Tracking No:
Title: Practice Before the Internal Revenue Service
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: 06/07/2023
Retrieve Notice of Action (NOA)	Date Received in OIRA: 04/01/2023
Terms of Clearance: OMB understands that the IRS is currently in the process of revising the methodology it uses to estimate burden and costs. OMB expects that future ICRs under this OMB control number will include dollar estimates of annual burden costs to taxpayers calculated using this revised methodology.

table that charts list comparision

	Inventory as of this Action	Requested	Previously Approved
Expiration Date	06/30/2026	36 Months From Approved	06/30/2023
Responses	710,110	0	718,400
Time Burden (Hours)	1,773,520	0	1,777,125
Cost Burden (Dollars)	0	0	0

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Abstract: Form 14360 is used to file a complaint against an approved IRS Continuing Education Provider (CE) who is not meeting Revenue Procedure 2012-12 standards while offering CE programs to enrolled agents, enrolled retirement plan agents, and other tax return preparers. Form's 14364 primary purpose of this form is to evaluate the content and delivery of our continuing education programs. Form 14392 - This waiver is typically requested when an individual has not been or will not be able to acquire the required CE credits prior to the renewal deadline for Enrolled Agents, or Enrolled Retirement Plan Agents. The purpose of Rev. Proc. 2012-12 is to describe the procedures and standards that organizations must follow to be identified by the Internal Revenue Service as a qualifying organization that may accredit continuing education providers under section10.9(a)(1)(iii) of Circular 230. This revenue procedure also describes the standards for a continuing education provider under section 10.9(a)(1) and the procedures that individuals and entities must follow to be approved by the Internal Revenue Service as a continuing education provider under section 10.9(a)(1)(iv). TD 9527-These regulations affect individuals who practice before the IRS and providers of continuing education programs. The regulations modify the general standards of practice before the IRS and the standards with respect to tax returns. TD 9011-These regulations affect individuals who are eligible to practice before the Internal Revenue Service. These regulations modify the general standards of practice before the Internal Revenue Service.

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Authorizing Statute(s): US Code: 26 USC 7805 Name of Law: Rules and regulations
   US Code: 31 USC 330 Name of Law: Practice before the Department
  

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:
	88 FR 1632	01/11/2023
30-day Notice:	Federal Register Citation:	Citation Date:
	88 FR 19189	03/30/2023
Did the Agency receive public comments on this ICR? No

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Number of Information Collection (IC) in this ICR: 6

table that charts list of burden

IC Title	Form No.	Form Name
Form 14360, Continuing Education Provider Complaint Referral	14360	Continuing Education Provider Referral
Form 14364, Continuing Education Evaluation	14364	Continuing Education Program Evaluation
Form 14392, Continuing Education Waiver Request	14392	Continuing Education Waiver Request
Rev. Proc. 2012-12
TD 9011 - Regulations Governing Practice Before the Internal Revenue Service
TD 9527 - Regulations Governing 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	710,110	718,400	0	0	-8,290	0
Annual Time Burden (Hours)	1,773,520	1,777,125	0	0	-3,605	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 are no program changes to this collection, however there is a reduction in the estimated burden of this collection based on recent data for the following filings: • A reduction of Rev. Proc. 2012-12 respondents reflecting the number of actual IRS-approved CE providers and an estimate of prospective new applicants. • A reduction of Form 14360 respondents based on the volume of complaints received by RPO Continuing Education annually.

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Annual Cost to Federal Government: $0

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: 04/01/2023

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