Form 8283-V Payment Voucher for Filing Fee Under Section 170(f)(13).

Forms and Documents

Document Name	Status
Form 8283-V Form 8283-V Form and Instruction	New
OMB supporting statement.doc Supporting Statement A	0000-00-00
8283-V Burden.PDF Supplementary Document	2007-03-06

IC Document Collections

IC ID	Document Title	Status
178941	Form 8283-V Form and Instruction	New

ICR Details

OMB Control No: 1545-2069	ICR Reference No: 200703-1545-006
Status: Historical Active	Previous ICR Reference No:
Agency/Subagency: TREAS/IRS	Agency Tracking No: ah-XXXX-006
Title: Form 8283-V Payment Voucher for Filing Fee Under Section 170(f)(13).
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: 03/09/2007
OIRA Conclusion Action: Approved without change	Conclusion Date: 03/08/2007
	Date Received in OIRA: 03/06/2007
Terms of Clearance:

	Inventory as of this Action	Requested	Previously Approved
Expiration Date	09/30/2007	6 Months From Approved
Responses	1,500	0	0
Time Burden (Hours)	690	0	0
Cost Burden (Dollars)	0	0	0

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Abstract: The Pension Protection Act of 2006 (PL 109-280) provides in section 1213(c) of the Act that taxpayers claiming a deduction for a qualified conservation contribution with respect to the exterior of a building located in a registered historic district in excess of $10,000, must pay a $500 fee to the Internal Revenue Service or the deduction is not allowed.

Emergency Justfication: Recently enacted legislation (August 17, 2006), P.L. 109-280, section 1213(c), provides that no deduction shall be allowed for certain charitable contributions made after February 12, 2007, unless a $500 filing fee is paid. After considering numerous difficult issues related to how to process this fee, the IRS recently developed this form as the best way to meet the unique challenge of correctly processing this nontax payment so that it is not inadvertently treated as a tax payment. The form needs to be issued as soon as possible after February 12, 2007, or fiscal year taxpayers may not have a way to pay the fee and their deduction may be disallowed, frustrating Congressional intent.

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Authorizing Statute(s): PL: Pub.L. 109 - 280 1213(c) Name of Law: Pension Protection Act of 2006
   US Code: 26 USC 6103 Name of Law: null
  

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
Form 8283-V	8283-V	Payment Voucher for Filing Fee Under Section 170(f)(13)

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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	1,500	0	0	1,500	0	0
Annual Time Burden (Hours)	690	0	0	690	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.

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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: 03/06/2007

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