Internal Revenue Code section 7513 allows taxpayers to request a copy of a tax return or related products. Form 4506-T is used to request all products except copies of returns. The information provided will be used to search the taxpayers account and provide the requested information and to ensure that the requestor is the taxpayer or someone authorized by the taxpayer to obtain the documents requested. Form 4506-C is used to permit the cleared and vetted Income Verification Express Service (IVES) participants to request tax return information on the behalf of the authorizing taxpayer.
US Code:
26 USC 7513
Name of Law: Reproduction of returns and other documents
US Code:
26 USC 6103
Name of Law: Confidentiality and disclosure of returns and return information
Previously Form 4506-T was utilized by both the individual taxpayers and the Income Verification Express Service (IVES) participants on behalf of taxpayers. The Form 4506-T will continue to be utilized by the individual taxpayers without a third party request. IVES participants making third party requests will begin using the newly created Form 4506-C. With the creation of the new Form 4506-C, the burden associated with Form 4506-T has decreased. There is an overall increase to this ICR because of the increase in burden for Form 4506-C.
$20,048
No
Yes
Yes
No
No
No
Uncollected
David Tyree 202 283-0272
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.