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Federal forms, ICRs, and supporting documents

Information Collection Request

Income Tax Return Preparer Penalties, 1997 Federal Income Tax -- Reg-120168-97 NPRM & Temporary

ICR 199811-1545-011 · OMB 1545-1570 · Historical Active

Forms and Documents
DocumentTypeStatusAvailability
No forms / supporting documents in this ICR. Check IC Document Collections.
IC Document Collections
IC IDCollectionTypeStatusForm
40909 Income Tax Return Preparer Penalties, 1997 Federal Income Tax -- Reg-120168-97 NPRM & Temporary Migrated
ICR Details
1545-1570 199811-1545-011
Historical Active 199802-1545-022
TREAS/IRS
Income Tax Return Preparer Penalties, 1997 Federal Income Tax -- Reg-120168-97 NPRM & Temporary
No material or nonsubstantive change to a currently approved collection   No
Regular
Approved without change 11/09/1998
Retrieve Notice of Action (NOA) 11/09/1998
  Inventory as of this Action Requested Previously Approved
04/30/2001 04/30/2001 04/30/2001
760,704 0 1,200,000
507,136 0 160,000
0 0 0
Income tax return preparers who satisfy the due diligence requirements in the notice will avoid the imposition of the penalty under section 6695(g) of the Internal Revenue Code for 1997 returns and claims for refund. The due diligence requirements include soliciting the information necessary to determine a taxpayer's eligibility for the earned income credit (EIC) and the amount of the EIC and the retention of this information.
None
None
No
1
IC Title Form No. Form Name
Income Tax Return Preparer Penalties, 1997 Federal Income Tax -- Reg-120168-97 NPRM & Temporary
  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 760,704 1,200,000 0 -439,296 0 0
Annual Time Burden (Hours) 507,136 160,000 0 347,136 0 0
Annual Cost Burden (Dollars) 0 0 0 0 0 0
Yes
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.
11/09/1998