Form 8952 - Application for Voluntary Classification Settlement Program

ICR 201201-1545-008 · OMB 1545-2215 · Historical Active

⚠️ Notice: This information collection may be outdated. More recent filings for OMB 1545-2215 can be found here:

Forms and Documents

Document	Type	Status	Availability
Form 8952 Form 8952 - Application for Voluntary Classification Settlement Program	Form	Modified	Available
ombat2.doc	Supplementary Document	Uploaded 2011-07-12	Repair queued
Supporting Statement Form 8952.pdf	Supporting Statement A	Uploaded 2012-01-23	Repair queued

IC Document Collections

IC ID	Collection	Type	Status	Form
198477	Form 8952 - Application for Voluntary Classification Settlement Program	Form	Modified

ICR Details

OMB Control No: 1545-2215	ICR Reference No: 201201-1545-008
Status: Historical Active	Previous ICR Reference No: 201107-1545-005
Agency/Subagency: TREAS/IRS	Agency Tracking No: jg-2215-008
Title: Form 8952 - Application for Voluntary Classification Settlement Program
Type of Information Collection: Extension without change of a currently approved collection	Common Form ICR: No
Type of Review Request: Regular
OIRA Conclusion Action: Approved without change	Conclusion Date: 04/04/2012
Retrieve Notice of Action (NOA)	Date Received in OIRA: 01/30/2012
Terms of Clearance:

	Inventory as of this Action	Requested	Previously Approved
Expiration Date	04/30/2015	36 Months From Approved	04/30/2012
Responses	1,000	0	1,000
Time Burden (Hours)	7,660	0	7,660
Cost Burden (Dollars)	0	0	0

Abstract: Form 8952 was created by the IRS in conjunction with a new program developed to permit taxpayers to voluntarily reclassify workers as employees for federal employment tax purposes and obtain similar relief to that obtained in the current Classification Settlement Program. To participate in the program, taxpayers must meet certain eligibility requirements, apply to participate in VCSP, and enter into closing agreements with the IRS.

Authorizing Statute(s): US Code: 26 USC 7121 Name of Law: Closing Agreements

Citations for New Statutory Requirements: None

Associated Rulemaking Information
RIN:	Stage of Rulemaking:	Federal Register Citation:	Date:
	Not associated with rulemaking

Federal Register Notices & Comments
60-day Notice:	Federal Register Citation:	Citation Date:
	76 FR 72766	11/25/2011
30-day Notice:	Federal Register Citation:	Citation Date:
	77 FR 4399	01/27/2012
Did the Agency receive public comments on this ICR? No

Number of Information Collection (IC) in this ICR: 1

IC Title	Form No.	Form Name
Form 8952 - Application for Voluntary Classification Settlement Program	8952	Application for Voluntary Classification Settlement Program (VCSP)

ICR Summary of Burden

	Total Approved	Previously Approved
Annual Number of Responses	1,000	1,000
Annual Time Burden (Hours)	7,660	7,660
Annual Cost Burden (Dollars)	0	0

Burden increases because of Program Change due to Agency Discretion: No

Burden Increase Due to:

Burden decreases because of Program Change due to Agency Discretion: No

Burden Reduction Due to:

Short Statement:

Annual Cost to Federal Government: $1,000

Does this IC contain surveys, censuses, or employ statistical methods? No

Is the Supporting Statement intended to be a Privacy Impact Assessment required by the E-Government Act of 2002? No

Is this ICR related to the Affordable Care Act [Pub. L. 111-148 & 111-152]? No

Is this ICR related to the Dodd-Frank Wall Street Reform and Consumer Protection Act, [Pub. L. 111-203]? No

Is this ICR related to the American Recovery and Reinvestment Act of 2009 (ARRA)? No

Is this ICR related to the Pandemic Response? Uncollected

Agency Contact: Tuawana Pinkston 202 622-3994

Common Form ICR: No