IRS e-file Signature Authorization for Form 1065-B

Forms and Documents

Document Name	Status
Form 8879-B IRS e-file Signature Authorization for Form 1065-B Form and Instruction	New
SS8879B[1].doc Supporting Statement A	2006-12-11
ombat1.rtf Supplementary Document	2006-12-11
8879Bbrdn_busi.pdf Supplementary Document	2006-12-11

IC Document Collections

IC ID	Document Title	Status
46377	IRS e-file Signature Authorization for Form 1065-B Form and Instruction	New

ICR Details

OMB Control No: 1545-2064	ICR Reference No: 200612-1545-010
Status: Historical Active	Previous ICR Reference No:
Agency/Subagency: TREAS/IRS	Agency Tracking No:
Title: IRS e-file Signature Authorization for Form 1065-B
Type of Information Collection: New collection (Request for a new OMB Control Number)	Common Form ICR:  No
Type of Review Request: Emergency	Approval Requested By: 12/22/2006
OIRA Conclusion Action: Approved without change	Conclusion Date: 02/05/2007
	Date Received in OIRA: 12/11/2006
Terms of Clearance:

	Inventory as of this Action	Requested	Previously Approved
Expiration Date	08/31/2007	6 Months From Approved
Responses	60	0	0
Time Burden (Hours)	258	0	0
Cost Burden (Dollars)	0	0	0

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Abstract: A general partner or a limited liability company member manager (LLC member manager) and an electronic return originator (ERO) use Form 8879-B when the general partner or LLC member manager wants to use a personal identification number (PIN) to electronically sign an electing large partnership’s electronic income tax return, and, if applicable, consent to an electronic funds withdrawal. A general partner or LLC member manager who does not use Form 8879-B must use Form 8453-B, U.S. Electing Large Partnership Declaration for an IRS e-file Return.

Emergency Justfication: In order to meet the Agency responsibility of providing accurate and timely information and guidance to the taxpayers, we are requesting OMB approval by 12/22/2006. The IRS has been in constant dialog with various offices within the Agency to ensure the accuracy of the new form. Solicitation from the general public was requested through and early "draft" release program. The IRS provided copies of the draft form to the general public to solicit comments and feedback on the effectiveness of the form. After all comments that were timely received were considered and the internal review process completed, there is insufficient time to meet the normal OMB approval processing timeframe. Taxpayers will need this form to electronically sign their 2006 tax return. By delaying or preventing taxpayer’s ample time to review and understand this new form, the Agency would be unable to meet the needs and services provided - as explained in the Agency mission statement.

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Authorizing Statute(s): None

Citations for New Statutory Requirements: None

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Associated Rulemaking Information
RIN:	Stage of Rulemaking:	Federal Register Citation:	Date:
	Not associated with rulemaking

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Federal Register Notices & Comments

Did the Agency receive public comments on this ICR? No

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Number of Information Collection (IC) in this ICR: 1

IC Title	Form No.	Form Name
IRS e-file Signature Authorization for Form 1065-B	8879-B	IRS e-file Signature Authorization for Form 1065-B

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ICR Summary of Burden

	Total Approved	Previously Approved	Change Due to New Statute	Change Due to Agency Discretion	Change Due to Adjustment in Estimate	Change Due to Potential Violation of the PRA
Annual Number of Responses	60	0	0	60	0	0
Annual Time Burden (Hours)	258	0	0	258	0	0
Annual Cost Burden (Dollars)	0	0	0	0	0	0

Burden increases because of Program Change due to Agency Discretion: Yes

Burden Increase Due to: Miscellaneous Actions

Burden decreases because of Program Change due to Agency Discretion: No

Burden Reduction Due to:

Short Statement: This is a new form created to allow taxpayers to file their returns electronically. This form will be kept to verify that taxpayers authorized the e-file signature authorization.

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Annual Cost to Federal Government: $1,000

Does this IC contain surveys, censuses, or employ statistical methods? No

Is the Supporting Statement intended to be a Privacy Impact Assessment required by the E-Government Act of 2002? No

Is this ICR related to the Affordable Care Act [Pub. L. 111-148 & 111-152]? Uncollected

Is this ICR related to the Dodd-Frank Wall Street Reform and Consumer Protection Act, [Pub. L. 111-203]? Uncollected

Is this ICR related to the American Recovery and Reinvestment Act of 2009 (ARRA)? Uncollected

Is this ICR related to the Pandemic Response? Uncollected

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Common Form ICR:  No

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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:

(a) It is necessary for the proper performance of agency functions;

(b) It avoids unnecessary duplication;

(c) It reduces burden on small entities;

(d) It uses plain, coherent, and unambiguous language that is understandable to respondents;

(e) Its implementation will be consistent and compatible with current reporting and recordkeeping practices;

(f) It indicates the retention periods for recordkeeping requirements;

(g) It informs respondents of the information called for under 5 CFR 1320.8 (b)(3) about:

(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;

(h) It was developed by an office that has planned and allocated resources for the efficient and effective management and use of the information to be collected.

(i) It uses effective and efficient statistical survey methodology (if applicable); and

(j) It makes appropriate use of information technology.

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.

Certification Date: 12/11/2006

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