[Federal Register Volume 88, Number 17 (Thursday, January 26, 2023)]
[Notices]
[Pages 5064-5065]
From the Federal Register Online via the Government Publishing Office [www.gpo.gov]
[FR Doc No: 2023-01574]


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DEPARTMENT OF THE TREASURY

Internal Revenue Service


Proposed Extension of Information Collection Request Submitted 
for Public Comment, 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 Internal Revenue Service, as part of its continuing effort 
to reduce paperwork and respondent burden, invites the 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. The IRS is soliciting comments concerning the 
IRS Taxpayer Burden Surveys to be fielded between 6/1/2023 and 5/31/
2025.

DATES: Written comments should be received on or before March 27, 2023 
to be assured of consideration.

ADDRESSES: Direct all written comments to Andres Garcia, Internal 
Revenue Service, Room 6526, 1111 Constitution Avenue NW, Washington, DC 
20224 or by email to [email protected]. Please reference the 
information collection's ``OMB number 1545-2212 in the subject line of 
the message.

FOR FURTHER INFORMATION CONTACT: Requests for additional information or 
copies of the regulations should be directed to Sara Covington, 
(202)317-5744, at Internal Revenue Service, Room 6526, 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.
    Regulatory Number: N/A.
    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.
    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: The Taxpayer Burden Surveys allow RAAS to update 
and validate the IRS Taxpayer Burden Model which is used to provide 
estimates for consolidated taxpayer segments, such as OMB numbers 1545-
0074, 1545-0123, and 1545-0047. This form is being submitted for 
revision purposes.
    Data Collections and Burden Hours Covered Under This Clearance 
Request:

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                                                      Period 1 6/1/2023-  Period 2 6/1/2024-  Period 3 6/1/2025-
         Table                Taxpayer segment             5/31/2024           5/31/2025           5/31/2026
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1.....................  Individual Taxpayers........               4,232               4,234               4,234
2.....................  Business Entities...........               2,610               5,220                 870
3.....................  Tax-Exempt Organizations....                 645               1,504                 324

[[Page 5065]]

 
4.....................  Trusts and Estate Form 1041                1,087               1,088                   0
                         Filers.
5.....................  Form 709 Gift Tax Return                   1,088                 362                   0
                         Filers.
6.....................  Form 706 Estate Tax Return                     0                   0               1,450
                         Filers.
7.....................  Excise Tax Return Filers....                   0               1,088                 362
8.....................  Employers...................               1,450                 725                   0
9.....................  Information Return Filers...                   0                   0               5,800
10....................  Pension Plan Return Filers..               1,450                   0                   0
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                     Total Hours                                  12,592              14,221              13,040
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    Type of Review: Revision of a currently approved collection.
    Affected Public: Individual, Business or other for-profit 
organizations.
    Estimated Total Number of Respondents: 140,658.
    Estimated Time per Respondent: 17 min.
    Estimated Total Burden Hours: 39,853.
    The following paragraph applies to all 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 if 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.
    Comments submitted in response to this notice will be summarized 
and/or included in the ICR for OMB approval of the extension of the 
information collection; they will also become a matter of public 
record.

    Approved: January 23, 2023.
Sara L. Covington,
IRS Tax Analyst.
[FR Doc. 2023-01574 Filed 1-25-23; 8:45 am]
BILLING CODE 4830-01-P