Form 4506-C, IVES Request for Transcript of Tax Return

Forms and Documents

Document Name	Status
Form 4506-C Ives Request for Transcript of Tax Return Form	Modified
Form 4506-T Request for Transcript of Tax Return Form	Removed
2022 Supporting Statement 1545-1872lvd.docx Supporting Statement A	2022-09-06

IC Document Collections

IC ID	Document Title	Status
237356	Ives Request for Transcript of Tax Return Form	Modified
19541	Request for Transcript of Tax Return Form	Removed

ICR Details

OMB Control No: 1545-1872	ICR Reference No: 202209-1545-001
Status: Received in OIRA	Previous ICR Reference No: 202205-1545-012
Agency/Subagency: TREAS/IRS	Agency Tracking No:
Title: Form 4506-C, IVES Request for Transcript of Tax Return
Type of Information Collection: Revision of a currently approved collection	Common Form ICR:  No
Type of Review Request: Regular	Date Submitted to OIRA: 09/16/2022

	Requested	Previously Approved
Expiration Date	36 Months From Approved	03/31/2023
Responses	15,370,941	18,263,857
Time Burden (Hours)	14,141,266	12,803,169
Cost Burden (Dollars)	53,798,294	0

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Abstract: Internal Revenue Code section 7513 allows taxpayers to request a copy of a tax return or related products. Form 4506-C is used to permit the cleared and vetted Income Verification Express Service (IVES) participants to request tax return information on the behalf of the authorizing taxpayer.

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Authorizing Statute(s): US Code: 26 USC 7513 Name of Law: Reproduction of returns and other documents
   US Code: 26 USC 6103 Name of Law: Confidentiality and disclosure of returns and return information
  

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:
	87 FR 36378	06/16/2022
30-day Notice:	Federal Register Citation:	Citation Date:
	87 FR 57022	09/16/2022
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
Ives Request for Transcript of Tax Return	4506-C	Ives Request for Transcript of Tax Return
Request for Transcript of Tax Return	4506-T	Request for Transcript of Tax Return

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ICR Summary of Burden

	Total Request	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	15,370,941	18,263,857	0	-263,857	-2,629,059	0
Annual Time Burden (Hours)	14,141,266	12,803,169	0	3,178,438	-1,840,341	0
Annual Cost Burden (Dollars)	53,798,294	0	0	53,798,294	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: Yes

Burden Reduction Due to: Changing Forms

Short Statement: The Form 4506-C is being submitted for the following revisions based on Taxpayer First Act (TFA) for 2023 implementation: • Add IVES participant number; • Add IVES client name and contact information; • Add optional Field Unique Identifier; • Provide a clearer separation of requesting tax transcripts (line 6) vs informational transcripts (line 7); • Updated signature requirement for each taxpayer; • Add checkbox for electronically signed forms; • Add checkbox for forms authorized by Authorized Representatives Additionally, IRS is making an administrative change to move the Form 4506-T from being approved under OMB control 1545-1872 to 1545-2154.

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Annual Cost to Federal Government: $10,024

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

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.     Yes

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.     Yes

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: 09/16/2022

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