OMB.report

Federal forms, ICRs, and supporting documents

Information Collection Request

Practice Before the Internal Revenue Service

ICR 201111-1545-004 · OMB 1545-1726 · Historical Active

Forms and Documents
DocumentTypeStatusAvailability
Form 14392 Form 14392, Continuing Education Waiver Request Form New Available
Form 14364 Form 14364, Continuing Education Evaluation Form New Available
Form 14360 Form 14360, Continuing Education Provider Complaint Referral Form and Instruction New Repair queued
JUSTIFICATION_FOR_NON_MATERIAL_REV.doc Justification for No Material/Nonsubstantive Change Uploaded 2012-09-05 Available
Rev Proc 2012-12.pdf Supplementary Document Uploaded 2012-06-20 Available
IC Document Collections
IC IDCollectionTypeStatusForm
203566 Form 14392, Continuing Education Waiver Request Form New
202791 Form 14364, Continuing Education Evaluation Form New
202790 Form 14360, Continuing Education Provider Complaint Referral Form and Instruction New
194417 TD 9527 - Regulations Governing Practice Before the Internal Revenue Service Modified
19233 TD 9011 - Regulations Governing Practice Before the Internal Revenue Service Modified
ICR Details
1545-1726 201111-1545-004
Historical Active 201106-1545-001
TREAS/IRS Rulemaking
Practice Before the Internal Revenue Service
No material or nonsubstantive change to a currently approved collection   No
Regular
Approved without change 09/12/2012
Retrieve Notice of Action (NOA) 09/05/2012
  Inventory as of this Action Requested Previously Approved
10/31/2013 10/31/2013 10/31/2013
715,400 0 657,900
1,774,375 0 1,760,000
0 0 0
These regulations affect individuals who are eligible to practice before the Internal Revenue Service. These regulations also authorize the Director of Practice to act upon applications for enrollment to practice before the Internal Revenue Service. The Director of Practice will use certain information to ensure that: 1) enrolled agents properly complete continuing education requirements to obtain renewal; 2) practitioners properly obtain consent of taxpayers before representing conflicting interests; 3) practitioners do not use e-commerce to make misleading solicitations. REG-138637-07 contains proposed modifications revising the regulations governing practice before the Internal Revenue Service (IRS). The proposed regulations affect individuals who practice before the IRS and providers of continuing education programs. The proposed regulations modify the general standards of practice before the IRS and the standards with respect to tax returns.
US Code: 31 USC 7805 Name of Law: Rules and regulations
   US Code: 31 USC 330 Name of Law: Practice before the Department
  
None
1545-BH01 Final or interim final rulemaking 76 FR 32286 06/03/2011
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 715,400 657,900 0 57,500 0 0
Annual Time Burden (Hours) 1,774,375 1,760,000 0 14,375 0 0
Annual Cost Burden (Dollars) 0 0 0 0 0 0
Yes
Miscellaneous Actions
No
Forms have been developed to provide tools to monitor continuing education programs and fulfill the requirements under the regulations, as supplemented by Rev. Proc. 2012-12. An increase of 14,375 hours is a program change due to agency discretion.
$0
No
No
No
No
No
Uncollected
Matthew Cooper 202 622-4940 [email protected]
  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.
09/05/2012