TD 8383 Disclosure of Tax Return Information for Purposes of Quality or Peer Reviews; Disclosure of Tax Return Informatiion due to Incapacity or Death of tax Return Preparer
ICR 202102-1545-028 · OMB 1545-1209 · Received in OIRA
⚠️ Notice: This information collection may be outdated. More recent filings for OMB 1545-1209 can be found here:
TD 8383 Disclosure of Tax Return Information for Purposes of Quality or Peer Reviews; Disclosure of Tax Return Informatiion due to Incapacity or Death of tax Return Preparer
Extension without change of a currently approved collection
No
Regular
04/29/2021
Requested
Previously Approved
36 Months From Approved
04/30/2021
250,000
250,000
250,000
250,000
0
0
Section 7216 of the Internal Revenue Code of 1986 authorizes the disclosure or use of information by tax return preparers for purposes of quality or peer reviews. Section 7216 authorizes the issuance of regulations for guidance in this matter. Section 301.7216-2(p) contain a requirement that tax return preparers being reviewed will maintain a record of the review, include the information reviewed and the identity of the persons conducting the review.
US Code:
26 USC 7216
Name of Law: Disclosure or use of information by preparers of returns.
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.
SUP STAT. (TD 8383) 1545-1209.docx
Disclosure of Tax Return Information for Purposes of Quality or Peer Reviews