TD 8725 - Miscellaneous Sections Affected by the Taxpayer Bill of Rights 2 and the Personal Responsibility and Work Opportunity Reconciliation Act of 1996.
ICR 202107-1545-006 · OMB 1545-1356 · Received in OIRA
⚠️ Notice: This information collection may be outdated. More recent filings for OMB 1545-1356 can be found here:
TD 8725 - Miscellaneous Sections Affected by the Taxpayer Bill of Rights 2 and the Personal Responsibility and Work Opportunity Reconciliation Act of 1996.
Extension without change of a currently approved collection
No
Regular
12/31/2021
Requested
Previously Approved
36 Months From Approved
12/31/2021
38
38
86
86
0
0
This document contains previously approved final regulations relating to joint returns, property exempt from levy, interest, penalties, offers in compromise, and the awarding of costs and certain fees. The regulations reflect changes to the law made by the Taxpayer Bill of Rights 2 and a conforming amendment made by the Personal Responsibility and Work Opportunity Reconciliation Act of 1996. The regulations affect taxpayers with respect to filing of returns, interest, penalties, court costs, and payment, deposit, and collection of taxes.
US Code:
26 USC 301
Name of Law: Distributions of property
US Code:
26 USC 6013
Name of Law: Joint returns of income tax by husband and wife
US Code:
26 USC 6334
Name of Law: Property exempt from levy
US Code:
26 USC 6601
Name of Law: Interest on underpayment, nonpayment, or extensions of time for payment, of tax
US Code:
26 USC 6651
Name of Law: Failure to file tax return or to pay tax
US Code:
26 USC 6656
Name of Law: Failure to make deposit of taxes
US Code:
26 USC 7122
Name of Law: Compromises
US Code:
26 USC 7430
Name of Law: Awarding of costs and certain fees
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.
2021 Supporting Statement 1545-1356.docx
TD 8725 - Miscellaneous Sections Affected by the Taxpayer Bill of Rights 2 and the Personal Responsibility and Work Opportunity Reconciliation Act of 1996.