OMB.report

Federal forms, ICRs, and supporting documents

Information Collection Request

Notice 2017-9 - De Minimis Error Safe Harbor to the I.R.C. §§ 6721 and 6722 Penalties

ICR 201705-1545-005 · OMB 1545-2270 · Historical Active

Forms and Documents
DocumentTypeStatusAvailability
Notice_2017_9.docx Supplementary Document Uploaded 2017-05-08 Available
2017-05-30 SS 1545-2270r.docx Supporting Statement A Uploaded 2017-05-31 Available
IC Document Collections
IC IDCollectionTypeStatusForm
224598 Notice 2017-9 - De Minimis Error Safe Harbor to the I.R.C. §§ 6721 and 6722 Penalties Other-null Modified
ICR Details
1545-2270 201705-1545-005
Historical Active 201611-1545-036
TREAS/IRS
Notice 2017-9 - De Minimis Error Safe Harbor to the I.R.C. §§ 6721 and 6722 Penalties
Extension without change of a currently approved collection   No
Regular
Approved without change 10/06/2017
Retrieve Notice of Action (NOA) 06/30/2017
  Inventory as of this Action Requested Previously Approved
10/31/2020 36 Months From Approved 10/31/2017
8,984,600 0 8,984,600
760,569 0 760,569
0 0 0
Under 6722(c)(3)(B) payees may elect that an exception to penalties not apply so that penalties may apply if payors don't provide corrected returns and statements. The collection of information will be this election, a retraction of the election, or specified retention of records of elections or retractions. The collection is necessary for the effective operation of the exception and election framework. Respondents are payees or payors.
PL: Pub.L. 114 - 113 202 Name of Law: Protecting Americans from Tax Hikes Act of 2015 (PATH Act)
   US Code: 26 USC 6721 Name of Law: Failure to file correct information returns
   US Code: 26 USC 6722 Name of Law: Failure to furnish correct payee statements
  
None
Not associated with rulemaking
  82 FR 17522 04/11/2017
82 FR 29999 06/30/2017
No
1
IC Title Form No. Form Name
Notice 2017-9 - De Minimis Error Safe Harbor to the I.R.C. §§ 6721 and 6722 Penalties
  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 8,984,600 8,984,600 0 0 0 0
Annual Time Burden (Hours) 760,569 760,569 0 0 0 0
Annual Cost Burden (Dollars) 0 0 0 0 0 0
No
No
$0
No
    No
    No
No
No
No
Uncollected
Mark Bond 202 317-5204
  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.
06/30/2017