Internal Revenue Code section 7513 allows taxpayers to request a copy of a tax return or related products. 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.
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
Changes were made to the burden previously approved to update the estimated number of responses based on the most recent filing data. The annual number of responses requested is 5,260,000 (a decrease of 10,110,941 from the previously approved 15,370,941). No changes have been made to the form. The change in estimated responses results in an overall hourly burden decrease of 9,302,066 (current burden estimate is 4,839,200 and previously approved was 14,141,266). The change in annual cost results in an overall annual cost decrease of $32,758,294 (current annual cost is $21,040,000 and previously approved was $53,798,294) based on responses and current $4.00 fee for each tax return requested.
$21,040,000
No
Yes
Yes
No
No
No
No
John Harms 801 620-3570
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.