Proposed Collection; Comment Request for the IRS Taxpayer Burden Surveys, 76894-76896 [2013-30126]
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<![CDATA[
76894
Federal Register / Vol. 78, No. 244 / Thursday, December 19, 2013 / Notices
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.
Approved: November 22, 2013.
Yvette Lawrence,
OMB Reports Clearance Officer.
[FR Doc. 2013–30124 Filed 12–18–13; 8:45 am]
BILLING CODE 4830–01–P
DEPARTMENT OF THE TREASURY
Internal Revenue Service
Proposed Collection; Comment
Request for the IRS Taxpayer Burden
Surveys
Internal Revenue Service (IRS),
Treasury.
ACTION: Notice and request for
comments.
AGENCY:
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.
emcdonald on DSK67QTVN1PROD with NOTICES
SUMMARY:
VerDate Mar<15>2010
16:41 Dec 18, 2013
Jkt 232001
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 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 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 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 TaxExempt 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
PO 00000
Frm 00085
Fmt 4703
Sfmt 4703
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 postfiling 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)
E:\FR\FM\19DEN1.SGM
19DEN1
76895
Federal Register / Vol. 78, No. 244 / Thursday, December 19, 2013 / Notices
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,
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:
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
Number of
respondents
Activity
Frequency of
response
Average
time
Annual hour
burden
2013 Individual Taxpayer Burden Survey
Reading prenote & reminder postcards ...........................................................
Survey Completion ..........................................................................................
20,000
10,000
1
1
1
15
333.33
2,500.00
Total ..........................................................................................................
........................
........................
........................
2,833.33
2013 Information Return Burden Survey
Cognitive Testing* ............................................................................................
Reading invitation letter and postcards ...........................................................
Survey Completion ..........................................................................................
18
15,000
7,500
1
1
1
60
1
15
18
250
1,875
Total ..........................................................................................................
........................
........................
........................
2,143
2013 Employment Tax Burden Survey (fielded in conjunction with the 2013 Information Return Burden Survey)
Reading invitation letter and postcards ...........................................................
Survey Completion ..........................................................................................
10,000
5,000
1
1
1
15
166.67
1,250.00
Total ..........................................................................................................
........................
........................
........................
1,416.67
2013 Focus Groups (Information Return Burden and Employment Tax Burden Surveys)
Answering screener questions ........................................................................
Participating in the focus group .......................................................................
250
96
1
1
1
60
4.17
96.00
Total ..........................................................................................................
........................
........................
........................
100.17
2014 Individual Taxpayer Burden Survey
Reading prenote & reminder postcards ...........................................................
Survey Completion ..........................................................................................
20,000
10,000
1
1
1
15
333.33
2,500
Total ..........................................................................................................
........................
........................
........................
2,833.33
2014 Tax-Exempt Organization Burden Survey
Reading invitation letter & reminder postcards ...............................................
Survey Completion ..........................................................................................
15,000
7,500
1
1
1
15
250
1,875
Total ..........................................................................................................
........................
........................
........................
2,125
2014 Taxpayer Compliance Burden Survey
emcdonald on DSK67QTVN1PROD with NOTICES
Reading invitation letter & reminder postcards ...............................................
Survey Completion ..........................................................................................
16,000
4,800
1
1
1
15
266.67
1,200.00
Total ..........................................................................................................
........................
........................
........................
1,466.67
2014 Small Tax-Exempt Organization Burden Survey
Reading invitation letter & reminder postcards ...............................................
Survey Completion ..........................................................................................
15,000
7,500
1
1
1
5
250
625
Total ..........................................................................................................
........................
........................
........................
875
VerDate Mar<15>2010
16:41 Dec 18, 2013
Jkt 232001
PO 00000
Frm 00086
Fmt 4703
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E:\FR\FM\19DEN1.SGM
19DEN1
76896
Federal Register / Vol. 78, No. 244 / Thursday, December 19, 2013 / Notices
Number of
respondents
Activity
Frequency of
response
Average
time
Annual hour
burden
2014 Business Compliance Burden Survey
Cognitive Testing* ............................................................................................
Reading invitation letter & reminder postcards ...............................................
Survey Completion ..........................................................................................
27
25,000
12,500
1
1
1
60
1
15
27.00
416.67
3,125.00
Total ..........................................................................................................
........................
........................
........................
3,568.67
2014 Focus Groups (Business Compliance Burden Survey)
Answering screener questions ........................................................................
Participating in the focus group .......................................................................
300
96
1
1
1
60
5
96
Total ..........................................................................................................
........................
........................
........................
101
2015 Individual Taxpayer Burden Survey
Reading prenote & reminder postcards ...........................................................
Survey Completion ..........................................................................................
20,000
10,000
1
1
1
15
333.33
2,500.00
Total ..........................................................................................................
........................
........................
........................
2,833.33
2015 Business Taxpayer Burden Survey
24,000
12,000
1
1
1
15
400
3,000
Total ..........................................................................................................
emcdonald on DSK67QTVN1PROD with NOTICES
Reading invitation letter & reminder postcards ...............................................
Survey Completion ..........................................................................................
........................
........................
........................
3,400
The annual burden cost to
respondents is estimated to total
$138,629.18 (6,493.17 hours × $21.35)
for 2013, $234,202.45 (10,969.67 hours
× $21.35) for 2014, and $133,081.60
(6,233.33 hours × $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.
VerDate Mar<15>2010
16:41 Dec 18, 2013
Jkt 232001
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
PO 00000
DEPARTMENT OF THE TREASURY
Internal Revenue Service
Proposed Collection; Comment
Request for Notices 2010–83 and
2011–3
Internal Revenue Service (IRS),
Treasury.
AGENCY:
Notice and request for
comments.
ACTION:
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 Notice
2010–83, Funding Relief for
Multiemployer Defined Benefit Plans
under PRA 2010 and Notice 2011–3,
Special Rules Relating to Funding Relief
for Single-Employer Pension Plans
under PRA 2010.
SUMMARY:
Written comments should be
received on or before February 18, 2014
to be assured of consideration.
DATES:
Direct all written comments
to Yvette Lawrence, Internal Revenue
Service, room 6129, 1111 Constitution
Avenue NW., Washington, DC 20224.
ADDRESSES:
Frm 00087
Fmt 4703
Sfmt 4703
E:\FR\FM\19DEN1.SGM
19DEN1
]]>Agencies
[Federal Register Volume 78, Number 244 (Thursday, December 19, 2013)]
[Notices]
[Pages 76894-76896]
From the Federal Register Online via the Government Printing Office [www.gpo.gov]
[FR Doc No: 2013-30126]
-----------------------------------------------------------------------
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.
-----------------------------------------------------------------------
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 RJoseph.Durbala@irs.gov.
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:
----------------------------------------------------------------------------------------------------------------
Number of Frequency of Annual hour
Activity respondents response Average time burden
----------------------------------------------------------------------------------------------------------------
2013 Individual Taxpayer Burden Survey
----------------------------------------------------------------------------------------------------------------
Reading prenote & reminder postcards............ 20,000 1 1 333.33
Survey Completion............................... 10,000 1 15 2,500.00
---------------------------------------------------------------
Total....................................... .............. .............. .............. 2,833.33
----------------------------------------------------------------------------------------------------------------
2013 Information Return Burden Survey
----------------------------------------------------------------------------------------------------------------
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
----------------------------------------------------------------------------------------------------------------
2013 Employment Tax Burden Survey (fielded in conjunction with the 2013 Information Return Burden Survey)
----------------------------------------------------------------------------------------------------------------
Reading invitation letter and postcards......... 10,000 1 1 166.67
Survey Completion............................... 5,000 1 15 1,250.00
---------------------------------------------------------------
Total....................................... .............. .............. .............. 1,416.67
----------------------------------------------------------------------------------------------------------------
2013 Focus Groups (Information Return Burden and Employment Tax Burden Surveys)
----------------------------------------------------------------------------------------------------------------
Answering screener questions.................... 250 1 1 4.17
Participating in the focus group................ 96 1 60 96.00
---------------------------------------------------------------
Total....................................... .............. .............. .............. 100.17
----------------------------------------------------------------------------------------------------------------
2014 Individual Taxpayer Burden Survey
----------------------------------------------------------------------------------------------------------------
Reading prenote & reminder postcards............ 20,000 1 1 333.33
Survey Completion............................... 10,000 1 15 2,500
---------------------------------------------------------------
Total....................................... .............. .............. .............. 2,833.33
----------------------------------------------------------------------------------------------------------------
2014 Tax-Exempt Organization Burden Survey
----------------------------------------------------------------------------------------------------------------
Reading invitation letter & reminder postcards.. 15,000 1 1 250
Survey Completion............................... 7,500 1 15 1,875
---------------------------------------------------------------
Total....................................... .............. .............. .............. 2,125
----------------------------------------------------------------------------------------------------------------
2014 Taxpayer Compliance Burden Survey
----------------------------------------------------------------------------------------------------------------
Reading invitation letter & reminder postcards.. 16,000 1 1 266.67
Survey Completion............................... 4,800 1 15 1,200.00
---------------------------------------------------------------
Total....................................... .............. .............. .............. 1,466.67
----------------------------------------------------------------------------------------------------------------
2014 Small Tax-Exempt Organization Burden Survey
----------------------------------------------------------------------------------------------------------------
Reading invitation letter & reminder postcards.. 15,000 1 1 250
Survey Completion............................... 7,500 1 5 625
---------------------------------------------------------------
Total....................................... .............. .............. .............. 875
----------------------------------------------------------------------------------------------------------------
[[Page 76896]]
2014 Business Compliance Burden Survey
----------------------------------------------------------------------------------------------------------------
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
----------------------------------------------------------------------------------------------------------------
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
----------------------------------------------------------------------------------------------------------------
2015 Individual Taxpayer Burden Survey
----------------------------------------------------------------------------------------------------------------
Reading prenote & reminder postcards............ 20,000 1 1 333.33
Survey Completion............................... 10,000 1 15 2,500.00
---------------------------------------------------------------
Total....................................... .............. .............. .............. 2,833.33
----------------------------------------------------------------------------------------------------------------
2015 Business Taxpayer Burden Survey
----------------------------------------------------------------------------------------------------------------
Reading invitation letter & reminder postcards.. 24,000 1 1 400
Survey Completion............................... 12,000 1 15 3,000
---------------------------------------------------------------
Total....................................... .............. .............. .............. 3,400
----------------------------------------------------------------------------------------------------------------
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
