[Federal Register Volume 78, Number 244 (Thursday, December 19, 2013)]
[Notices]
[Pages 76894-76896]
From the Federal Register Online via the Government Publishing Office [www.gpo.gov]
[FR Doc No: 2013-30126]


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DEPARTMENT OF THE TREASURY

Internal Revenue Service


Proposed Collection; Comment Request for the IRS Taxpayer Burden 
Surveys

AGENCY: Internal Revenue Service (IRS), Treasury.

ACTION: Notice and request for comments.

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SUMMARY: The Department of the Treasury, as part of its continuing 
effort to reduce paperwork and respondent burden, invites the general 
public and other Federal agencies to take this opportunity to comment 
on proposed and/or continuing information collections, as required by 
the Paperwork Reduction Act of 1995, Public Law 104-13 (44 U.S.C. 
3506(c)(2)(A)). Currently, the IRS is soliciting comments concerning 
the 2013, 2014, and 2015 IRS Taxpayer Burden Surveys.

DATES: Written comments should be received on or before February 18, 
2014 to be assured of consideration.

ADDRESSES: Direct all written comments to Yvette Lawrence, Internal 
Revenue Service, room 6129, 1111 Constitution Avenue NW., Washington, 
DC 20224.

FOR FURTHER INFORMATION CONTACT: Requests for additional information or 
copies of the form and instructions should be directed to R. Joseph 
Durbala, (202) 622-3634, at Internal Revenue Service, room 6129, 1111 
Constitution Avenue NW., Washington, DC 20224, or through the internet 
at [email protected].

SUPPLEMENTARY INFORMATION: 
    Title: IRS Taxpayer Burden Surveys.
    OMB Number: 1545-2212.
    Form Number: CS-11-276.
    Abstract: Each year, individual taxpayers in the United States 
submit more than 140 million tax returns to the Internal Revenue 
Service (IRS). The IRS uses the information in these returns, recorded 
on roughly one hundred distinct forms and supporting schedules, to 
administer a tax system whose rules span thousands of pages. Managing 
such a complex and broad-based tax system is costly but represents only 
a fraction of the total burden of the tax system. Equally, if not more 
burdensome, is the time and out-of-pocket expenses that taxpayers spend 
in order to comply with tax laws and regulations.
    The IRS has conducted prior surveys of individual taxpayers pre-
filing and filing burden in 1984, 1999, 2000, 2007, 2010, 2011, and 
2012. The IRS conducted the Individual Taxpayer Compliance Burden 
Survey (individual taxpayer post-filing issues) in 2012.
    The purpose of the IRS entity surveys is to gather data regarding 
the time and money spent by corporations, partnerships, limited 
liability companies, tax-exempt organizations, and government entities 
in complying with federal rules and regulations (or resolving a post-
filing issue in the case of the Business Compliance Burden Survey). The 
IRS conducted a business taxpayer burden survey in 2009 and 2012. The 
IRS has not conducted a Business Compliance Burden in the past. The IRS 
conducted the Tax-Exempt Organization Burden Survey in 2010, which 
gathered data regarding the time and money spent by tax-exempt 
organizations the file Forms 990, 990-EZ, and 990-PF. The IRS has not 
surveyed small tax-exempt organizations that file Form 990-N.
    The purpose of the employment tax burden survey is to provide the 
IRS with information about the time and money spent by employers to 
comply with the federal wage information reporting and payroll tax 
return requirements. The IRS conducted an employment tax survey in 
2004.
    The purpose of the Information Return Burden Survey is to provide 
the IRS with information about time and cost incurred by issuers of 
information reporting documents not related to employment, such as Form 
1099-INT, 1099-MISC, 1099-K and 5498. This is the first IRS survey of 
this type.
    The critical items on the surveys concern respondents' time and 
cost burden estimates for complying with tax filing requirement (or 
resolving a post-filing issue in the case of the Individual and 
Business Taxpayer Compliance Surveys). Additional items on the survey 
will serve as contextualizing variables for interpretation of the 
burden items. These items include information regarding tax preparation 
methods and activities, tax-related recordkeeping, gathering materials, 
learning about tax law, using IRS and/or non-IRS taxpayer services, and 
tax form completion.
    Changes in tax regulations, tax administration, tax preparation 
methods, and taxpayer behavior continue to alter the amount and 
distribution of taxpayer burden. Data from updated surveys will better 
reflect the current tax rules and regulations, the increased usage of 
tax preparation software, increased efficiency of such software, 
changes in tax preparation regulations, the increased use of electronic 
filing, the behavioral response of taxpayers to the tax system, the 
changing use of services, both IRS and external, and related 
information collection needs.
    Current Actions: New surveys are being added to this collection. 
Surveys Covered Under This Clearance Request.
    Individual Taxpayers:
    2013 Individual Taxpayer Burden Survey,
    2014 Individual Taxpayer Burden Survey,
    2014 Taxpayer Compliance Burden Survey, and
    2015 Individual Taxpayer Burden Survey.
    Entity Taxpayers:
    2014 Tax-Exempt Organization Burden Survey,
    2014 Small Tax-Exempt Organization Burden Survey,
    2014 Business Compliance Burden Survey (including focus group 
sessions during survey instrument development phase),
    2015 Business Taxpayer Burden Survey.
    Other
    2013 Information Reporting Burden Survey (including focus group 
sessions during survey instrument development phase),
    2013 Employment Tax Burden Survey (fielded in conjunction with 
Information Reporting Burden Survey)

[[Page 76895]]

    This form is being submitted for renewal purposes only.
    Type of Review: Revision of a currently approved collection.
    Affected Public: Individuals, Businesses, Tax-Exempt Organizations.
    Each survey respondent will receive a letter inviting them to 
complete the survey which they may spend about one minute reading. Each 
potential respondent will participate only once. The potential response 
rate, which varies depending on the type of survey, is indicated in the 
burden estimate charts below.
    Estimated time to complete the surveys is based on results from 
prior cognitive interviews. We estimate that it will take approximately 
the same time to complete the mail, web and phone versions of the 
questionnaire. The content included in each instrument will be the 
same.
    Prior to conducting a survey with a new taxpayer group, focus 
groups will be conducted with internal and external stakeholders during 
the survey instrument development phase to ensure that the instrument 
survey items cover the main burden drivers for that group.
    The total annual burden estimates for the covered surveys are as 
follows:

2013 Surveys--6,493.17 hours
2014 Surveys--10,969.67 hours
2015 Surveys--6,233.33 hours

    The estimated burden for each survey is itemized below:

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                                                     Number of     Frequency of                     Annual hour
                    Activity                        respondents      response      Average  time      burden
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                                     2013 Individual Taxpayer Burden Survey
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Reading prenote & reminder postcards............          20,000               1               1          333.33
Survey Completion...............................          10,000               1              15        2,500.00
                                                 ---------------------------------------------------------------
    Total.......................................  ..............  ..............  ..............        2,833.33
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                                      2013 Information Return Burden Survey
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Cognitive Testing*..............................              18               1              60              18
Reading invitation letter and postcards.........          15,000               1               1             250
Survey Completion...............................           7,500               1              15           1,875
                                                 ---------------------------------------------------------------
    Total.......................................  ..............  ..............  ..............           2,143
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    2013 Employment Tax Burden Survey (fielded in conjunction with the 2013 Information Return Burden Survey)
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Reading invitation letter and postcards.........          10,000               1               1          166.67
Survey Completion...............................           5,000               1              15        1,250.00
                                                 ---------------------------------------------------------------
    Total.......................................  ..............  ..............  ..............        1,416.67
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                 2013 Focus Groups (Information Return Burden and Employment Tax Burden Surveys)
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Answering screener questions....................             250               1               1            4.17
Participating in the focus group................              96               1              60           96.00
                                                 ---------------------------------------------------------------
    Total.......................................  ..............  ..............  ..............          100.17
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                                     2014 Individual Taxpayer Burden Survey
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Reading prenote & reminder postcards............          20,000               1               1          333.33
Survey Completion...............................          10,000               1              15           2,500
                                                 ---------------------------------------------------------------
    Total.......................................  ..............  ..............  ..............        2,833.33
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                                   2014 Tax-Exempt Organization Burden Survey
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Reading invitation letter & reminder postcards..          15,000               1               1             250
Survey Completion...............................           7,500               1              15           1,875
                                                 ---------------------------------------------------------------
    Total.......................................  ..............  ..............  ..............           2,125
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                                     2014 Taxpayer Compliance Burden Survey
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Reading invitation letter & reminder postcards..          16,000               1               1          266.67
Survey Completion...............................           4,800               1              15        1,200.00
                                                 ---------------------------------------------------------------
    Total.......................................  ..............  ..............  ..............        1,466.67
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                                2014 Small Tax-Exempt Organization Burden Survey
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Reading invitation letter & reminder postcards..          15,000               1               1             250
Survey Completion...............................           7,500               1               5             625
                                                 ---------------------------------------------------------------
    Total.......................................  ..............  ..............  ..............             875
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[[Page 76896]]

 
                                     2014 Business Compliance Burden Survey
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Cognitive Testing*..............................              27               1              60           27.00
Reading invitation letter & reminder postcards..          25,000               1               1          416.67
Survey Completion...............................          12,500               1              15        3,125.00
                                                 ---------------------------------------------------------------
    Total.......................................  ..............  ..............  ..............        3,568.67
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                              2014 Focus Groups (Business Compliance Burden Survey)
----------------------------------------------------------------------------------------------------------------
Answering screener questions....................             300               1               1               5
Participating in the focus group................              96               1              60              96
                                                 ---------------------------------------------------------------
    Total.......................................  ..............  ..............  ..............             101
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                                     2015 Individual Taxpayer Burden Survey
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Reading prenote & reminder postcards............          20,000               1               1          333.33
Survey Completion...............................          10,000               1              15        2,500.00
                                                 ---------------------------------------------------------------
    Total.......................................  ..............  ..............  ..............        2,833.33
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                                      2015 Business Taxpayer Burden Survey
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Reading invitation letter & reminder postcards..          24,000               1               1             400
Survey Completion...............................          12,000               1              15           3,000
                                                 ---------------------------------------------------------------
    Total.......................................  ..............  ..............  ..............           3,400
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    The annual burden cost to respondents is estimated to total 
$138,629.18 (6,493.17 hours x $21.35) for 2013, $234,202.45 (10,969.67 
hours x $21.35) for 2014, and $133,081.60 (6,233.33 hours x $21.35) for 
2015. This estimate is derived using $21.35. the May 2013 average wage 
rate from the Bureau of Labor and Statistics Occupational Employment 
Statistics Survey.
    *The FY2013 Information Return Burden Survey and FY2014 Business 
Compliance Burden Survey will be the first effort to collect 
information regarding the compliance burden for these groups. To better 
inform our survey efforts and to ensure adequate feedback from relevant 
survey strata during the cognitive testing phase, we are requesting 
additional respondents for survey testing for these surveys.
    The following paragraph applies to all of the collections of 
information covered by this notice:
    An agency may not conduct or sponsor, and a person is not required 
to respond to, a collection of information unless the collection of 
information displays a valid OMB control number.
    Books or records relating to a collection of information must be 
retained as long as their contents may become material in the 
administration of any internal revenue law. Generally, tax returns and 
tax return information are confidential, as required by 26 U.S.C. 6103.
    Request for Comments: Comments submitted in response to this notice 
will be summarized and/or included in the request for OMB approval. All 
comments will become a matter of public record. Comments are invited 
on: (a) Whether the collection of information is necessary for the 
proper performance of the functions of the agency, including whether 
the information shall have practical utility; (b) the accuracy of the 
agency's estimate of the burden of the collection of information; (c) 
ways to enhance the quality, utility, and clarity of the information to 
be collected; (d) ways to minimize the burden of the collection of 
information on respondents, including through the use of automated 
collection techniques or other forms of information technology; and (e) 
estimates of capital or start-up costs and costs of operation, 
maintenance, and purchase of services to provide information.

Yvette Lawrence,
IRS Reports Clearance Officer.
[FR Doc. 2013-30126 Filed 12-18-13; 8:45 am]
BILLING CODE 4830-01-P