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Federal forms, ICRs, and supporting documents

Information Collection Request

PENALTY ON INCOME TAX RETURN PREPARERS WHO UNDERSTATE TAXPAYER'S LIABILITY ON A FEDERAL INCOME TAX RETURN OR A CLAIM FOR REFUND

ICR 199310-1545-006 · OMB 1545-1231 · Historical Active

Forms and Documents
DocumentTypeStatusAvailability
No forms / supporting documents in this ICR. Check IC Document Collections.
IC Document Collections
IC IDCollectionTypeStatusForm
131820 PENALTY ON INCOME TAX RETURN PREPARERS WHO UNDERSTATE TAXPAYER'S LIABILITY ON A FEDERAL INCOME TAX RETURN OR A CLAIM FOR REFUND Migrated
ICR Details
1545-1231 199310-1545-006
Historical Active 199309-1545-031
TREAS/IRS
PENALTY ON INCOME TAX RETURN PREPARERS WHO UNDERSTATE TAXPAYER'S LIABILITY ON A FEDERAL INCOME TAX RETURN OR A CLAIM FOR REFUND
Revision of a currently approved collection   No
Regular
Approved without change 12/27/1993
Retrieve Notice of Action (NOA) 10/12/1993
  Inventory as of this Action Requested Previously Approved
12/31/1996 12/31/1996 12/31/1993
200,000 0 200,000
50,000 0 50,000
0 0 0
TAX PENALTY, INCOME TAX RETURN, TAX PREPARERS, UNDERSTATEMENT OF TAXE THESE PROPOSED REGULATIONS SET FORTH RULES UNDER SECTION 6694 OF THE INTERNAL REVENUE CODE REGARDING THE PENALTY FOR UNDERSTATEMENT OF A TAXPAYER'S LIABILITY ON A FEDERAL INCOME TAX RETURN OR CLAIM FOR REFUN IN CERTAIN CIRCUMSTANCES, THE PREPARER MAY AVOID THE PENALTY BY DISCLOSING ON A FORM 8275 OR BY ADVISING THE TAXPAYER OR ANOTHER PREPARER THAT DISCLOSURE IS NECESSARY.
None
None
No
  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 200,000 200,000 0 0 0 0
Annual Time Burden (Hours) 50,000 50,000 0 0 0 0
Annual Cost Burden (Dollars) 0 0 0 0 0 0
No
No
$0
No
No
Uncollected
Uncollected
Uncollected
Uncollected
  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.
10/12/1993