Information Collection

IA-38-90 Final Regulations (T.D. 9436) Penalty on Income Tax Return Preparers Who Understate Taxpayer's Liability on a Federal Income Tax Return or a Claim for Refund.

IC 17992 under ICR 201205-1545-006 · OMB 1545-1231.

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Information Collection (IC) Details

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IC Title:	IA-38-90 Final Regulations (T.D. 9436) Penalty on Income Tax Return Preparers Who Understate Taxpayer's Liability on a Federal Income Tax Return or a Claim for Refund.	Agency IC Tracking Number:

Is this a Common Form? No		IC Status: Unchanged

Obligation to Respond: Required to Obtain or Retain Benefits

CFR Citation: 26 CFR 1 26 CFR 20 26 CFR 25 26 CFR 301

Information Collection Instruments:

Document Type	Form No.	Form Name	Instrument File	URL	Available Electronically?	Can Be Submitted Electronically?	Electronic Capability

Line of Business: General Government

Subfunction: Taxation Management

Privacy Act System of Records
Title:	FR Citation:

Number of Respondents: 684,268	Number of Respondents for Small Entity: 0

Affected Public: Private Sector	Private Sector: Businesses or other for-profits

Percentage of Respondents Reporting Electronically: 0 %

	Approved	Previously Approved
Annual Number of Responses for this IC	127,801,426	127,801,426
Annual IC Time Burden (Hours)	10,679,320	10,679,320
Annual IC Cost Burden (Dollars)	0	0

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