Notice2023-01574
Proposed Extension of Information Collection Request Submitted for Public Comment, Comment Request for the IRS Taxpayer Burden Surveys
Primary source
Metadata and text below are from the Federal Register, a public-domain U.S. government work. Always verify the official published version before relying on it for any legal matter.
Published
January 26, 2023
Issuing agencies
Treasury DepartmentInternal Revenue Service
Abstract
The Internal Revenue Service, as part of its continuing effort to reduce paperwork and respondent burden, invites the public and other Federal agencies to take this opportunity to comment on proposed and/or continuing information collections, as required by the Paperwork Reduction Act of 1995. The IRS is soliciting comments concerning the IRS Taxpayer Burden Surveys to be fielded between 6/1/2023 and 5/31/ 2025.
Full Text
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<title>Federal Register, Volume 88 Issue 17 (Thursday, January 26, 2023)</title>
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[Federal Register Volume 88, Number 17 (Thursday, January 26, 2023)]
[Notices]
[Pages 5064-5065]
From the Federal Register Online via the Government Publishing Office [<a href="http://www.gpo.gov">www.gpo.gov</a>]
[FR Doc No: 2023-01574]
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DEPARTMENT OF THE TREASURY
Internal Revenue Service
Proposed Extension of Information Collection Request Submitted
for Public Comment, Comment Request for the IRS Taxpayer Burden Surveys
AGENCY: Internal Revenue Service (IRS), Treasury.
ACTION: Notice and request for comments.
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SUMMARY: The Internal Revenue Service, as part of its continuing effort
to reduce paperwork and respondent burden, invites the public and other
Federal agencies to take this opportunity to comment on proposed and/or
continuing information collections, as required by the Paperwork
Reduction Act of 1995. The IRS is soliciting comments concerning the
IRS Taxpayer Burden Surveys to be fielded between 6/1/2023 and 5/31/
2025.
DATES: Written comments should be received on or before March 27, 2023
to be assured of consideration.
ADDRESSES: Direct all written comments to Andres Garcia, Internal
Revenue Service, Room 6526, 1111 Constitution Avenue NW, Washington, DC
20224 or by email to <a href="/cdn-cgi/l/email-protection#304042511e535f5d5d555e4443705942431e575f46"><span class="__cf_email__" data-cfemail="413133206f222e2c2c242f3532012833326f262e37">[email protected]</span></a>. Please reference the
information collection's ``OMB number 1545-2212 in the subject line of
the message.
FOR FURTHER INFORMATION CONTACT: Requests for additional information or
copies of the regulations should be directed to Sara Covington,
(202)317-5744, at Internal Revenue Service, Room 6526, 1111
Constitution Avenue NW, Washington, DC 20224, or through the internet,
at <a href="/cdn-cgi/l/email-protection#41322033206f2d6f222e37282f26352e2f012833326f262e37"><span class="__cf_email__" data-cfemail="55263427347b397b363a233c3b32213a3b153c27267b323a23">[email protected]</span></a>.
SUPPLEMENTARY INFORMATION:
Title: IRS Taxpayer Burden Surveys.
OMB Number: 1545-2212.
Regulatory Number: N/A.
Abstract: Each year, individual taxpayers in the United States
submit more than 140 million tax returns to the Internal Revenue
Service (IRS). The IRS uses the information in these returns, recorded
on roughly one hundred distinct forms and supporting schedules, to
administer a tax system whose rules span thousands of pages. Managing
such a complex and broad-based tax system is costly but represents only
a fraction of the total burden of the tax system. Equally, if not more
burdensome, is the time and out-of-pocket expenses that taxpayers spend
in order to comply with tax laws and regulations.
Changes in tax regulations, tax administration, tax preparation
methods, and taxpayer behavior continue to alter the amount and
distribution of taxpayer burden. Data from updated surveys will better
reflect the current tax rules and regulations, the increased usage of
tax preparation software, increased efficiency of such software,
changes in tax preparation regulations, the increased use of electronic
filing, the behavioral response of taxpayers to the tax system, the
changing use of services, both IRS and external, and related
information collection needs.
Current Actions: The Taxpayer Burden Surveys allow RAAS to update
and validate the IRS Taxpayer Burden Model which is used to provide
estimates for consolidated taxpayer segments, such as OMB numbers 1545-
0074, 1545-0123, and 1545-0047. This form is being submitted for
revision purposes.
Data Collections and Burden Hours Covered Under This Clearance
Request:
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Period 1 6/1/2023- Period 2 6/1/2024- Period 3 6/1/2025-
Table Taxpayer segment 5/31/2024 5/31/2025 5/31/2026
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1..................... Individual Taxpayers........ 4,232 4,234 4,234
2..................... Business Entities........... 2,610 5,220 870
3..................... Tax-Exempt Organizations.... 645 1,504 324
[[Page 5065]]
4..................... Trusts and Estate Form 1041 1,087 1,088 0
Filers.
5..................... Form 709 Gift Tax Return 1,088 362 0
Filers.
6..................... Form 706 Estate Tax Return 0 0 1,450
Filers.
7..................... Excise Tax Return Filers.... 0 1,088 362
8..................... Employers................... 1,450 725 0
9..................... Information Return Filers... 0 0 5,800
10.................... Pension Plan Return Filers.. 1,450 0 0
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Total Hours 12,592 14,221 13,040
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Type of Review: Revision of a currently approved collection.
Affected Public: Individual, Business or other for-profit
organizations.
Estimated Total Number of Respondents: 140,658.
Estimated Time per Respondent: 17 min.
Estimated Total Burden Hours: 39,853.
The following paragraph applies to all the collections of
information covered by this notice:
An agency may not conduct or sponsor, and a person is not required
to respond to, a collection of information unless the collection of
information displays a valid OMB control number.
Books or records relating to a collection of information must be
retained if their contents may become material in the administration of
any internal revenue law. Generally, tax returns and tax return
information are confidential, as required by 26 U.S.C. 6103.
Request for Comments: Comments submitted in response to this notice
will be summarized and/or included in the request for OMB approval. All
comments will become a matter of public record. Comments are invited
on: (a) Whether the collection of information is necessary for the
proper performance of the functions of the agency, including whether
the information shall have practical utility; (b) the accuracy of the
agency's estimate of the burden of the collection of information; (c)
ways to enhance the quality, utility, and clarity of the information to
be collected; (d) ways to minimize the burden of the collection of
information on respondents, including through the use of automated
collection techniques or other forms of information technology; and (e)
estimates of capital or start-up costs and costs of operation,
maintenance, and purchase of services to provide information.
Comments submitted in response to this notice will be summarized
and/or included in the ICR for OMB approval of the extension of the
information collection; they will also become a matter of public
record.
Approved: January 23, 2023.
Sara L. Covington,
IRS Tax Analyst.
[FR Doc. 2023-01574 Filed 1-25-23; 8:45 am]
BILLING CODE 4830-01-P
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