Cognitive and Psychological Research

Forms and Documents

Document Name	Status
OMB generic clearance 2020-2023 Supporting Statement B.docx Supporting Statement B	2020-09-17
Copy of Generic Clearance Cognitive 2017- Copy of Final Appendix A Burden Hour Cognitive.xls Supplementary Document	2020-06-08
OMB generic clearance 2020-2023 Supporting Statement A.docx Supporting Statement A	2020-09-17

IC Document Collections

IC ID	Document Title	Status
247770	SOI-553 Due Diligence Documentation Focus Groups Other-Attahment	New
247768	SOI-552 Understanding Taxpayer Motivation for Filing Method Selection Other-Attachment	New
247647	SOI-551 CEEN Form 1099 Focus Groups Other-Attachment	New
247011	SOI-550 Interest Abatement Focus Groups Supporting Statement Other-Attachment	New
247010	SOI-549 Virtual Currency Tax Compliance Focus Groups Other-Attachment	New
247009	SOI-548 Improving the Offer in Compromise Experience Focus Groups Other-Attachment	New
247008	SOI-547 Changes in the Partnership Environment Focus Groups Other-Attachment	New
247006	SOI-546 Designing a Business Taxpayers Online Account Focus Groups Other-Focus Group Script	New
247005	SOI-545 Improving the Taxpayer Experience Focus Groups Other-Attachment	New
246244	SOI-544 TAS Website User Testing Other-attachment	New

ICR Details

OMB Control No: 1545-1349	ICR Reference No: 202006-1545-001
Status: Active	Previous ICR Reference No: 201705-1545-032
Agency/Subagency: TREAS/IRS	Agency Tracking No:
Title: Cognitive and Psychological Research
Type of Information Collection: Revision of a currently approved collection	Common Form ICR:  No
Type of Review Request: Regular
OIRA Conclusion Action: Approved without change	Conclusion Date: 12/09/2020
	Date Received in OIRA: 09/17/2020
Terms of Clearance:

	Inventory as of this Action	Requested	Previously Approved
Expiration Date	12/31/2023	36 Months From Approved	12/31/2020
Responses	6,000	0	12,000
Time Burden (Hours)	9,000	0	18,000
Cost Burden (Dollars)	0	0	0

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Abstract: The proposed research will improve the quality of the data collection by examining the psychological and cognitive aspects of methods and procedures such as: interviewing processes, forms redesign, survey and tax collection technology and operating procedures (internal and external in nature).

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Authorizing Statute(s): PL: Pub.L. 107 - 347 116 Stat. 2899 Name of Law: Federal Information Security Management Act (FISMA) of 2002
  

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
60-day Notice:	Federal Register Citation:	Citation Date:
	85 FR 33791	06/02/2020
30-day Notice:	Federal Register Citation:	Citation Date:
	85 FR 55357	09/04/2020
Did the Agency receive public comments on this ICR? No

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Number of Information Collection (IC) in this ICR: 0

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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	6,000	12,000	0	-6,000	0	0
Annual Time Burden (Hours)	9,000	18,000	0	-9,000	0	0
Annual Cost Burden (Dollars)	0	0	0	0	0	0

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

Burden Increase Due to:

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

Burden Reduction Due to: Cutting Redundancy

Short Statement: The budget environment for the IRS is in constant flux and is unpredictable over a three-year span due to political and public issue. The most recent three years for the existing clearance saw a reduction of research studies as opposed to previous years for a variety of reasons. This three-year renewal request considers the trend of those reductions. Therefore, this submission requests to renew the OMB approval with a burden of 3,000 hours annually for a total of 9,000 hours over the course of this approval.

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Annual Cost to Federal Government: $750,000

Does this IC contain surveys, censuses, or employ statistical methods? Yes Part B of Supporting Statement

Does this ICR request any personally identifiable information (see OMB Circular No. A-130 for an explanation of this term)? Please consult with your agency's privacy program when making this determination.     No

Does this ICR include a form that requires a Privacy Act Statement (see 5 U.S.C. §552a(e)(3))? Please consult with your agency's privacy program when making this determination.     No

Is this ICR related to the Affordable Care Act [Pub. L. 111-148 & 111-152]? No

Is this ICR related to the Dodd-Frank Wall Street Reform and Consumer Protection Act, [Pub. L. 111-203]? No

Is this ICR related to the American Recovery and Reinvestment Act of 2009 (ARRA)? No

Is this ICR related to the Pandemic Response? No

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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: 09/17/2020

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