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
04/30/2029
36 Months From Approved
06/30/2026
215,146
0
710,110
218,240
0
1,773,520
0
0
0
This collection covers the requirements outlined in Circular 230. Circular 230 contains rules governing the recognition of attorneys, certified public accountants, enrolled agents, enrolled retirement plan agents, registered tax return preparers, and other persons representing taxpayers before the Internal Revenue Service.
US Code:
26 USC 7805
Name of Law: Rules and regulations
US Code:
31 USC 330
Name of Law: Practice before the Department
IRS has not made any revisions or other program changes that affect the burden. The purpose of this submission to renew the OMB approval and to consolidate related collections under one approval number. Additionally, IRS has updated the burden due to better estimates.
$160,740
No
Yes
Yes
No
No
No
No
Cquincy Fletcher 314 339-1313
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.
Annual Filing Season Program (RP 2014-42)