OMB understands that the IRS is currently in the process of revising the methodology it uses to estimate burden and costs. OMB expects that future ICRs under this OMB control number will include dollar estimates of annual burden costs to taxpayers calculated using this revised methodology.
Inventory as of this Action
Requested
Previously Approved
06/30/2022
36 Months From Approved
20,000
0
0
6,600
0
0
0
0
0
This collection covers the final rules to the Regulations on Procedure and Administration (26 CFR part 301) under section 7508 of the Internal Revenue Code (Code), relating to postponement of certain acts by reason of service in a combat zone, and section 7508A, relating to postponement of certain tax-related deadlines by reason of a Presidentially
declared disaster. Section 7508A was added to the Code by section 911 of the Taxpayer Relief Act of 1997, Public Law 105â34 (111 Stat. 788 (1997)), effective for any period for performing an act that had not expired before August 5, 1997.
In general, section 7508 provides that the time individuals serve in a combat zone plus 180 days will be disregarded in determining whether acts listed in section 7508(a)(1), such as filing returns, paying taxes, filing certain petitions with the Tax Court, filing a claim for credit or refund, bringing suit, and assessing tax, are performed within the time prescribed.
US Code:
26 USC 7508
Name of Law: Time for performing certain acts postponed by reason of service in combat zone or contingency operat
US Code: 26 USC 7508 Name of Law: Time for performing certain acts postponed by reason of service in combat zone or contingency operat
This is new request for approval.
In general, section 7508 provides that the time individuals serve in a combat zone plus 180 days will be disregarded in determining whether acts listed in section 7508(a)(1), such as filing returns, paying taxes, filing certain petitions with the Tax Court, filing a claim for credit or refund, bringing suit, and assessing tax, are performed within the time prescribed. This will result in an estimated increase to burden by 6,600 hours.
$0
No
Yes
No
No
No
No
Uncollected
Sheryl Moe 202 317-5845
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.
2019-02-05_SS_1545-xxxx_F15109r.doc
Postponement of certain tax-related deadlines by reasons of a federally declared disaster or terroristic