Proposed Collection; Comment Request for the IRS Individual Taxpayer Burden Survey, 57804-57806 [2011-23715]

Download as PDF 57804 Federal Register / Vol. 76, No. 180 / Friday, September 16, 2011 / Notices Affected Public: Individuals and households, businesses and other forprofit organizations. Estimated Number of Respondents: 5,000. Estimated Time per Respondent: 18 minutes. Estimated Total Annual Burden Hours: 1,500. 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. Dated: September 9, 2011. Yvette Lawrence, IRS Reports Clearance Officer. [FR Doc. 2011–23713 Filed 9–15–11; 8:45 am] BILLING CODE 4830–01–P DEPARTMENT OF THE TREASURY mstockstill on DSK4VPTVN1PROD with NOTICES Internal Revenue Service Proposed Collection; Comment Request for the IRS Individual Taxpayer Burden Survey Internal Revenue Service (IRS), Treasury. ACTION: Notice and request for comments. AGENCY: VerDate Mar<15>2010 16:26 Sep 15, 2011 Jkt 223001 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 IRS Individual Taxpayer Burden Survey. DATES: Written comments should be received on or before November 15, 2011 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. SUMMARY: 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 RJoseph.Durbala@irs.gov. SUPPLEMENTARY INFORMATION: Title: IRS Individual Taxpayer Burden Survey. 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 broadbased 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-ofpocket expenses that citizens spend in order to comply with tax laws and regulations. The IRS has conducted prior surveys of individual taxpayers in 1984, 1999, 2000, 2007. Changes in tax regulations, tax administration, tax preparation methods, and taxpayer behavior continue to alter the amount and distribution of taxpayer burden. To update our understanding of this burden, the IRS contracted Westat to survey individual taxpayers regarding the time and money taxpayers spend in response to their Federal income tax obligations. We intend to conduct an updated survey to better reflect the current tax rules and regulations, the increased usage of tax preparation PO 00000 Frm 00093 Fmt 4703 Sfmt 4703 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. The purpose of the IRS entity surveys is to provide Congress and the President with accurate estimates of the costs incurred by corporations, partnerships, limited liability companies, tax-exempt organizations, and government entities in complying with Federal rules and regulations. The critical items on the survey concern respondents’ time and cost burden estimates for complying with tax filing regulations. 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. Current Actions: New surveys are being added to this collection. Surveys Covered Under This Clearance Request. Individual Taxpayers: 2010 Individual Burden Survey, 2011 Individual Burden Survey, 2011 Post-Filing Burden Survey, 2012 Individual Burden Survey, and 2012 Post-Filing Burden Survey. Entity Taxpayers: 2010 Tax Exempt Entity Burden Survey and 2011 Business Taxpayers Burden Survey. This form is being submitted for renewal purposes only. Type of Review: Revision of a currently approved collection. Affected Public: Individuals, Businesses and other for-profit organizations. Each respondent will receive either a letter with instructions to complete the survey (web-first) or a letter and survey (mail-first), 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. The total annual burden estimates for the covered surveys is as follows: 2010 Surveys 5,033 hours 2011 Surveys 7,726 hours E:\FR\FM\16SEN1.SGM 16SEN1 57805 Federal Register / Vol. 76, No. 180 / Friday, September 16, 2011 / Notices 2012 Surveys 4,066 hours The estimated burden for each survey is itemized below: Number of respondents Activity Frequency of response Average time (minutes) Annual hour burden 2010 Individual Taxpayer Burden Survey Reading invitation letter & reminder postcards ............................... Survey Completion .......................................................................... 20,000 10,000 1 1 1 18 333 3,000 Total .......................................................................................... ............................ ............................ ............................ 3,333 2010 Tax Exempt Entity Burden Survey Reading invitation letter & reminder postcards ............................... Survey Completion .......................................................................... 12,000 6,000 1 1 1 15 200 1,500 Total .......................................................................................... ............................ ............................ ............................ 1,700 2011 Individual Taxpayer Burden Survey Reading invitation letter & reminder postcards ............................... Survey Completion .......................................................................... 20,000 10,000 1 1 1 18 333 3,000 Total .......................................................................................... ............................ ............................ ............................ 3,333 2011 Post-Filing Burden Survey Testing* ............................................................................................ Reading invitation letter & reminder postcards ............................... Survey Completion .......................................................................... 27 8,000 2,400 1 1 1 60 1 15 27 133 600 Total .......................................................................................... ............................ ............................ ............................ 760 2011 Business Taxpayer Burden Survey Reading invitation letter & reminder postcards ............................... Survey Completion .......................................................................... 24,000 9,400 1 1 1 20 400 3,133 Total .......................................................................................... ............................ ............................ ............................ 3,633 2012 Individual Taxpayer Burden Survey Reading invitation letter & reminder postcards ............................... Survey Completion .......................................................................... 20,000 10,000 1 1 1 18 333 3,000 Total .......................................................................................... ............................ ............................ ............................ 3,333 2012 Post-Filing Burden Survey Reading invitation letter & reminder postcards ............................... Survey Completion .......................................................................... 8,000 2,400 1 1 1 15 133 600 Total .......................................................................................... ............................ ............................ ............................ 733 mstockstill on DSK4VPTVN1PROD with NOTICES The annual burden cost to respondents is estimated to total $107,455 (5,033 hours x $21.35) for 2010, $164,950 (7,726 hours x $21.35) for 2011, and $86,809 (4,066 hours x $21.35) for 2012. This estimate is derived using $21.35, the May 2010 average wage rate from the Bureau of Labor and Statistics Occupational Employment Statistics Survey. *The FY2011 Post-Filing Burden Survey will be the first attempt to collect information from the post-filing population in a manner that allows integrated analysis with pre-filing and post-filing burden. To better inform our survey effort and to ensure proper representation among post-filing groups (Correspondence Audits, Field/Office Audits, Appeals and Collections) in the survey test process, we are requesting additional respondents for survey testing for this survey only. 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 VerDate Mar<15>2010 16:26 Sep 15, 2011 Jkt 223001 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. PO 00000 Frm 00094 Fmt 4703 Sfmt 4703 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 E:\FR\FM\16SEN1.SGM 16SEN1 57806 Federal Register / Vol. 76, No. 180 / Friday, September 16, 2011 / Notices 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. Approved: September 12, 2011. Yvette Lawrence, IRS Reports Clearance Officer. [FR Doc. 2011–23715 Filed 9–15–11; 8:45 am] BILLING CODE 4830–01–P DEPARTMENT OF THE TREASURY United States Mint Citizens Coinage Advisory Committee Meeting Notification of Citizens Coinage Advisory Committee September 27, 2011, public meeting. mstockstill on DSK4VPTVN1PROD with NOTICES ACTION: VerDate Mar<15>2010 16:26 Sep 15, 2011 Jkt 223001 Pursuant to United States Code, Title 31, section 5135(b)(8)(C), the United States Mint announces the Citizens Coinage Advisory Committee (CCAC) public meeting scheduled for September 27, 2011. Date: September 27, 2011. Time: 9 a.m. to 12 noon. Location: Conference Room A, United States Mint, 801 9th Street, NW., Washington, DC 20220. Subject: Review and consideration of reverse candidate designs for the 2013 Presidential $1 Coin Program. Interested persons should call the CCAC HOTLINE at (202) 354–7502 for the latest update on meeting time and room location. In accordance with 31 U.S.C. 5135, the CCAC: • Advises the Secretary of the Treasury on any theme or design proposals relating to circulating coinage, bullion coinage, Congressional Gold Medals, and national and other medals. • Advises the Secretary of the Treasury with regard to the events, SUMMARY: PO 00000 Frm 00095 Fmt 4703 Sfmt 9990 persons, or places to be commemorated by the issuance of commemorative coins in each of the five calendar years succeeding the year in which a commemorative coin designation is made. • Makes recommendations with respect to the mintage level for any commemorative coin recommended. FOR FURTHER INFORMATION CONTACT: Andy Fishburn, United States Mint Liaison to the CCAC; 801 9th Street, NW.; Washington, DC 20220; or call 202–354–7200. Any member of the public interested in submitting matters for the CCAC’s consideration is invited to submit them by fax to the following number: 202– 756–6525. Authority: 31 U.S.C. 5135(b)(8)(C). Dated: September 13, 2011. Richard A. Peterson, Deputy Director, United States Mint. [FR Doc. 2011–23843 Filed 9–15–11; 8:45 am] BILLING CODE P E:\FR\FM\16SEN1.SGM 16SEN1

Agencies

[Federal Register Volume 76, Number 180 (Friday, September 16, 2011)]
[Notices]
[Pages 57804-57806]
From the Federal Register Online via the Government Printing Office [www.gpo.gov]
[FR Doc No: 2011-23715]


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DEPARTMENT OF THE TREASURY

Internal Revenue Service


Proposed Collection; Comment Request for the IRS Individual 
Taxpayer Burden Survey

AGENCY: Internal Revenue Service (IRS), Treasury.

ACTION: Notice and request for comments.

-----------------------------------------------------------------------

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 IRS Individual Taxpayer Burden Survey.

DATES: Written comments should be received on or before November 15, 
2011 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 RJoseph.Durbala@irs.gov.

SUPPLEMENTARY INFORMATION:
    Title: IRS Individual Taxpayer Burden Survey.
    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 citizens spend 
in order to comply with tax laws and regulations.
    The IRS has conducted prior surveys of individual taxpayers in 
1984, 1999, 2000, 2007. Changes in tax regulations, tax administration, 
tax preparation methods, and taxpayer behavior continue to alter the 
amount and distribution of taxpayer burden. To update our understanding 
of this burden, the IRS contracted Westat to survey individual 
taxpayers regarding the time and money taxpayers spend in response to 
their Federal income tax obligations. We intend to conduct an updated 
survey to 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.
    The purpose of the IRS entity surveys is to provide Congress and 
the President with accurate estimates of the costs incurred by 
corporations, partnerships, limited liability companies, tax-exempt 
organizations, and government entities in complying with Federal rules 
and regulations.
    The critical items on the survey concern respondents' time and cost 
burden estimates for complying with tax filing regulations. 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.
    Current Actions: New surveys are being added to this collection. 
Surveys Covered Under This Clearance Request.
    Individual Taxpayers:
    2010 Individual Burden Survey,
    2011 Individual Burden Survey,
    2011 Post-Filing Burden Survey,
    2012 Individual Burden Survey, and
    2012 Post-Filing Burden Survey.
    Entity Taxpayers:
    2010 Tax Exempt Entity Burden Survey and
    2011 Business Taxpayers Burden Survey.
    This form is being submitted for renewal purposes only.
    Type of Review: Revision of a currently approved collection.
    Affected Public: Individuals, Businesses and other for-profit 
organizations.

    Each respondent will receive either a letter with instructions 
to complete the survey (web-first) or a letter and survey (mail-
first), 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.
    The total annual burden estimates for the covered surveys is as 
follows:

2010 Surveys 5,033 hours
2011 Surveys 7,726 hours

[[Page 57805]]

2012 Surveys 4,066 hours

    The estimated burden for each survey is itemized below:

----------------------------------------------------------------------------------------------------------------
                                              Number of       Frequency of      Average time       Annual hour
                Activity                     respondents        response          (minutes)          burden
----------------------------------------------------------------------------------------------------------------
                                     2010 Individual Taxpayer Burden Survey
----------------------------------------------------------------------------------------------------------------
Reading invitation letter & reminder                20,000                 1                 1               333
 postcards..............................
Survey Completion.......................            10,000                 1                18             3,000
                                         -----------------------------------------------------------------------
    Total...............................  ................  ................  ................             3,333
----------------------------------------------------------------------------------------------------------------
                                      2010 Tax Exempt Entity Burden Survey
----------------------------------------------------------------------------------------------------------------
Reading invitation letter & reminder                12,000                 1                 1               200
 postcards..............................
Survey Completion.......................             6,000                 1                15             1,500
                                         -----------------------------------------------------------------------
    Total...............................  ................  ................  ................             1,700
----------------------------------------------------------------------------------------------------------------
                                     2011 Individual Taxpayer Burden Survey
----------------------------------------------------------------------------------------------------------------
Reading invitation letter & reminder                20,000                 1                 1               333
 postcards..............................
Survey Completion.......................            10,000                 1                18             3,000
                                         -----------------------------------------------------------------------
    Total...............................  ................  ................  ................             3,333
----------------------------------------------------------------------------------------------------------------
                                         2011 Post-Filing Burden Survey
----------------------------------------------------------------------------------------------------------------
Testing*................................                27                 1                60                27
Reading invitation letter & reminder                 8,000                 1                 1               133
 postcards..............................
Survey Completion.......................             2,400                 1                15               600
                                         -----------------------------------------------------------------------
    Total...............................  ................  ................  ................               760
----------------------------------------------------------------------------------------------------------------
                                      2011 Business Taxpayer Burden Survey
----------------------------------------------------------------------------------------------------------------
Reading invitation letter & reminder                24,000                 1                 1               400
 postcards..............................
Survey Completion.......................             9,400                 1                20             3,133
                                         -----------------------------------------------------------------------
    Total...............................  ................  ................  ................             3,633
----------------------------------------------------------------------------------------------------------------
                                     2012 Individual Taxpayer Burden Survey
----------------------------------------------------------------------------------------------------------------
Reading invitation letter & reminder                20,000                 1                 1               333
 postcards..............................
Survey Completion.......................            10,000                 1                18             3,000
                                         -----------------------------------------------------------------------
    Total...............................  ................  ................  ................             3,333
----------------------------------------------------------------------------------------------------------------
                                         2012 Post-Filing Burden Survey
----------------------------------------------------------------------------------------------------------------
Reading invitation letter & reminder                 8,000                 1                 1               133
 postcards..............................
Survey Completion.......................             2,400                 1                15               600
                                         -----------------------------------------------------------------------
    Total...............................  ................  ................  ................               733
----------------------------------------------------------------------------------------------------------------
The annual burden cost to respondents is estimated to total $107,455 (5,033 hours x $21.35) for 2010, $164,950
  (7,726 hours x $21.35) for 2011, and $86,809 (4,066 hours x $21.35) for 2012. This estimate is derived using
  $21.35, the May 2010 average wage rate from the Bureau of Labor and Statistics Occupational Employment
  Statistics Survey.
*The FY2011 Post-Filing Burden Survey will be the first attempt to collect information from the post-filing
  population in a manner that allows integrated analysis with pre-filing and post-filing burden. To better
  inform our survey effort and to ensure proper representation among post-filing groups (Correspondence Audits,
  Field/Office Audits, Appeals and Collections) in the survey test process, we are requesting additional
  respondents for survey testing for this survey only.

    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

[[Page 57806]]

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.

    Approved: September 12, 2011.
Yvette Lawrence,
IRS Reports Clearance Officer.
[FR Doc. 2011-23715 Filed 9-15-11; 8:45 am]
BILLING CODE 4830-01-P