TD 8383 Disclosure of Tax Return Information for Purposes of Quality or Peer Reviews; Disclosure of Tax Return Informatiion due to Incapacity or Death of tax Return Preparer

ICR 202406-1545-008

OMB: 1545-1209

Federal Form Document

Forms and Documents
Document
Name
Status
Supporting Statement A
2024-07-16
IC Document Collections
ICR Details
1545-1209 202406-1545-008
Received in OIRA 202102-1545-028
TREAS/IRS
TD 8383 Disclosure of Tax Return Information for Purposes of Quality or Peer Reviews; Disclosure of Tax Return Informatiion due to Incapacity or Death of tax Return Preparer
Extension without change of a currently approved collection   No
Regular 07/31/2024
  Requested Previously Approved
36 Months From Approved 07/31/2024
250,000 250,000
250,000 250,000
0 0

Section 7216 of the Internal Revenue Code of 1986 authorizes the disclosure or use of information by tax return preparers for purposes of quality or peer reviews. Section 7216 authorizes the issuance of regulations for guidance in this matter. Section 301.7216-2(p) contain a requirement that tax return preparers being reviewed will maintain a record of the review, include the information reviewed and the identity of the persons conducting the review.

US Code: 26 USC 7216 Name of Law: Disclosure or use of information by preparers of returns.
  
None

Not associated with rulemaking

  89 FR 21173 03/26/2024
89 FR 61586 07/31/2024
No

1
IC Title Form No. Form Name
Disclosure of Tax Return Information for Purposes of Quality or Peer Reviews

  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 250,000 250,000 0 0 0 0
Annual Time Burden (Hours) 250,000 250,000 0 0 0 0
Annual Cost Burden (Dollars) 0 0 0 0 0 0
No
No

$0
No
    No
    No
No
No
No
No
Mark Shurtliff 202 317-5455

  No

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:
 
 
 
 
 
 
 
    (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;
 
 
 
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.
07/31/2024


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