Proposed Information Collection; Comment Request for the IRS Taxpayer Burden Surveys, 57524-57526 [2017-26117]
Download as PDF
<![CDATA[
sradovich on DSK3GMQ082PROD with NOTICES
57524
Federal Register / Vol. 82, No. 232 / Tuesday, December 5, 2017 / Notices
regulations regarding the requirements
to qualify as a Type III supporting
organization that is operated in
connection with one or more supported
organizations. The regulations reflect
changes to the law made by the Pension
Protection Act of 2006. The regulations
will affect Type III supporting
organizations and their supported
organizations.
Current Actions: This information
collection is being updated with TD
9605. The paperwork burden previously
approved by OMB is also being updated.
Type of Review: Review of a currently
approved collection.
Affected Public: Not-for-profit
institutions, State, Local or Tribal
Governments.
Estimated Number of Respondents:
11,994.
Estimated Time per Respondent: 2
hours.
Estimated Total Annual Burden
Hours: 23,988.
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 our
request for Office of Management and
Budget (OMB) approval of the relevant
information collection. All comments
will become a matter of public record.
Please do not include any confidential
or inappropriate material in your
comments. We invite comments on: (a)
Whether the collection of information is
necessary for the proper performance of
the agency’s functions, including
whether the information has 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
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 the requested information.
VerDate Sep<11>2014
18:13 Dec 04, 2017
Jkt 244001
Approved: November 29, 2017.
L. Brimmer,
Senior Tax Analyst.
[FR Doc. 2017–26115 Filed 12–4–17; 8:45 am]
BILLING CODE 4830–01–P
DEPARTMENT OF THE TREASURY
Internal Revenue Service
Proposed Information Collection;
Comment Request for the IRS
Taxpayer Burden Surveys
Internal Revenue Service (IRS),
Treasury.
ACTION: Notice and request for
comments.
AGENCY:
The Internal Revenue Service,
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 continuing
information collections, as required by
the Paperwork Reduction Act of 1995.
The IRS is soliciting comments
concerning the 2016, 2017 and 2018 IRS
Taxpayer Burden Surveys.
DATES: Written comments should be
received on or before February 5, 2018
to be assured of consideration.
ADDRESSES: Direct all written comments
to L. Brimmer, Internal Revenue
Service, Room 6526, 1111 Constitution
Avenue NW., Washington, DC 20224, or
at Elaine.H.Christophe@irs.gov.
FOR FURTHER INFORMATION CONTACT:
Please send separate comments for each
specific information collection listed
below. You must reference the
information collection’s title, form
number, reporting or record-keeping
requirement number, and OMB number
(if any) in your comment. Requests for
additional information, or copies of the
information collection and instructions,
or copies of any comments received,
contact Elaine Christophe, at (202) 317–
5745, at Internal Revenue Service, Room
6526, 1111 Constitution Avenue NW.,
Washington, DC 20224, or through the
Internet, at Elaine.H.Christophe@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 broadSUMMARY:
PO 00000
Frm 00102
Fmt 4703
Sfmt 4703
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-ofpocket expenses that taxpayers spend in
order to comply with tax laws and
regulations.
The IRS has conducted prior surveys
of individual taxpayers in 1984 (OMB
1545–0802), 1999 (OMB 1545–1688),
2000 (W&I taxpayers OMB 1545–1688,
Self-employed taxpayers OMB 1545–
1740), 2007 (OMB 1545–1349), 2010
through 2015 (this OMB Control
Number). CY2010 and CY2014 Taxpayer
Compliance Burden Surveys were
conducted under this OMB Control
Number.
The IRS has conducted Business
Taxpayer Burden Survey for TY2009
(OMB 1545–1432) and TY2012 (this
OMB Control Number). The IRS also
conducted the TY2010 Tax Exempt
Organization Burden Survey, and the
CY2014 Business Compliance Burden
Survey under this OMB Control
Number.
The purpose of the taxpayer burden
surveys is to gather data that will be
used to update and expand the IRS
Taxpayer Burden Model, a robust
predictive model based on an improved
burden estimation methodology.
Information gathered by the surveys is
not available in the administrative tax
return data, so survey data are a critical
input to the model.
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.
E:\FR\FM\05DEN1.SGM
05DEN1
57525
Federal Register / Vol. 82, No. 232 / Tuesday, December 5, 2017 / Notices
Other
Current Actions: New surveys are
being added to this collection. Surveys
Covered Under This Clearance Request.
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 is as follows:
TY 2016 Surveys 14,083.33 hours
TY 2017 Surveys 29,497.53 hours
TY 2018 Surveys 17,550.00 hours
The estimated burden for each survey
is itemized below:
2017 Trust and Estate Burden Survey
2017 Employment Tax Burden Survey
2017 Information Return Burden
Survey
Individual Taxpayers
2016 Individual Taxpayer Burden
Survey
2017 Individual Taxpayer Burden
Survey
2018 Taxpayer Compliance Burden
Survey
2018 Individual Taxpayer Burden
Survey
Entity Taxpayers
2016 Business Taxpayer Burden
Survey
2017 Tax-Exempt Organization Burden
Survey
2018 Business Compliance Burden
Survey
Type of Review: Extension of a
currently approved collection.
Affected Public: Individuals,
Businesses, Tax-Exempt Organizations,
Trusts and Estates.
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
Number of
respondents
Activity
TY2016
Frequency of
response
Average time
(minutes)
Annual
hour burden
Individual Taxpayer Burden Survey
Reading prenote & reminder postcards ...........................................................
Survey Completion ..........................................................................................
20,000
20,000
1
1
1
15
333.33
5,000
Total ..........................................................................................................
........................
........................
........................
5,333.33
TY2016
Business Taxpayer Burden Survey
Reading prenote & reminder postcards ...........................................................
Survey Completion ..........................................................................................
25,000
25,000
1
1
1
20
416.67
8,333.33
Total ..........................................................................................................
........................
........................
........................
8,750
TY2017
Individual Taxpayer Burden Survey
Reading prenote & reminder postcards ...........................................................
Survey Completion ..........................................................................................
25,000
25,000
1
1
1
15
416.67
6,250
Total ..........................................................................................................
........................
........................
........................
6,666.67
TY2017
Tax-Exempt Organization Burden Survey
.
Reading prenote & reminder postcards ...........................................................
Survey Completion ..........................................................................................
25,000
25,000
1
1
1
15
416.67
6,250
Total ..........................................................................................................
........................
........................
........................
6,666.67
TY2017
Information Return Burden Survey
Reading prenote & reminder postcards ...........................................................
Survey Completion ..........................................................................................
20,000
20,000
1
1
1
15
333.33
5,000
Total ..........................................................................................................
........................
........................
........................
5,333.33
sradovich on DSK3GMQ082PROD with NOTICES
TY2017
Trust and Estate Income Tax Burden Survey
Answering screener questions * ......................................................................
Participating in the focus group * .....................................................................
Cognitive Testing * ...........................................................................................
Reading invitation letter & reminder postcards ...............................................
Survey Completion ..........................................................................................
60
36
36
20,000
20,000
1
1
1
1
1
1
90
60
1
15
1
54
36
333.33
5,000
Total ..........................................................................................................
........................
........................
........................
5,424.33
1
1
333.33
TY2017
Employment Tax Burden Survey
Reading prenote & reminder postcards ...........................................................
VerDate Sep<11>2014
18:13 Dec 04, 2017
Jkt 244001
PO 00000
Frm 00103
Fmt 4703
Sfmt 4703
20,000
E:\FR\FM\05DEN1.SGM
05DEN1
57526
Federal Register / Vol. 82, No. 232 / Tuesday, December 5, 2017 / Notices
Number of
respondents
Activity
Frequency of
response
Average time
(minutes)
Annual
hour burden
Survey Completion ..........................................................................................
20,000
1
15
5,000
Total ..........................................................................................................
........................
........................
........................
5,333.33
TY2018
Taxpayer Compliance Burden Survey Pre-Work (Conducted in 2017) **
Answering screener questions ........................................................................
Participating in the focus group .......................................................................
Answering screener questions ........................................................................
Participating in the focus group .......................................................................
64
32
40
20
1
1
1
1
3
90
3
60
3.2
48
2
20
Total ..........................................................................................................
........................
........................
........................
73.20
CY2018
Business Compliance Burden Survey
Reading prenote & reminder postcards ...........................................................
Survey Completion ..........................................................................................
25,000
25,000
1
1
1
20
416.67
8,333.33
Total ..........................................................................................................
........................
........................
........................
8,750
TY2018
Individual Taxpayer Burden Survey
Reading prenote & reminder postcards ...........................................................
Survey Completion ..........................................................................................
20,000
20,000
1
1
1
15
333.33
5,000
Total ..........................................................................................................
........................
........................
........................
5,333.33
CY2018
Taxpayer Compliance Burden Survey
Reading prenote & reminder postcards ...........................................................
Survey Completion ..........................................................................................
13,000
13,000
1
1
1
15
216.67
3,250
Total ..........................................................................................................
........................
........................
........................
3,466.67
sradovich on DSK3GMQ082PROD with NOTICES
The annual burden cost to respondents is estimated to total $336,038 (14,083.33 hours × $23.86) for 2016, $70,811 (29,497.53 hours ×
$23.86) for 2017, and $418,743,968 (17,5500 hours × $23.86) for 2018. This estimate is derived using $23.86, the May 2016 average wage rate
from the Bureau of Labor and Statistics Occupational Employment Statistics Survey.
* The TY2017 Trust and Estate Income Tax Burden Survey will be the first attempt to collect information from this taxpayer segment. To better
inform the survey efforts and to ensure adequate feedback from relevant survey strata during the cognitive testing phase, we are requesting burden hours to conduct focus groups to inform survey instrument design and additional respondents for testing the draft survey instrument.
** This work will be conducted as part of the CY2018 Taxpayer Compliance Burden Survey data collection, but it will occur in 2017.
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 our
request for Office of Management and
Budget (OMB) approval of the relevant
information collection. All comments
will become a matter of public record.
Please do not include any confidential
or inappropriate material in your
comments.
We invite comments on: (a) Whether
the collection of information is
necessary for the proper performance of
VerDate Sep<11>2014
18:13 Dec 04, 2017
Jkt 244001
the agency’s functions, including
whether the information has 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
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 the requested information.
Approved: November 28, 2017.
L. Brimmer,
Senior Tax Analyst.
[FR Doc. 2017–26117 Filed 12–4–17; 8:45 am]
BILLING CODE 4830–01–P
PO 00000
DEPARTMENT OF THE TREASURY
Internal Revenue Service
Proposed Information Collection;
Comment Request for Regulation
Project
Internal Revenue Service (IRS),
Treasury.
AGENCY:
Notice and request for
comments.
ACTION:
The Internal Revenue Service,
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 continuing
information collections, as required by
the Paperwork Reduction Act of 1995.
IRS is soliciting comments concerning
Automatic Contribution Arrangements.
SUMMARY:
Written comments should be
received on or before February 5, 2018
to be assured of consideration.
DATES:
Direct all written comments
to L. Brimmer, Internal Revenue
ADDRESSES:
Frm 00104
Fmt 4703
Sfmt 4703
E:\FR\FM\05DEN1.SGM
05DEN1
]]>Agencies
[Federal Register Volume 82, Number 232 (Tuesday, December 5, 2017)]
[Notices]
[Pages 57524-57526]
From the Federal Register Online via the Government Publishing Office [www.gpo.gov]
[FR Doc No: 2017-26117]
-----------------------------------------------------------------------
DEPARTMENT OF THE TREASURY
Internal Revenue Service
Proposed Information Collection; Comment Request for the IRS
Taxpayer Burden Surveys
AGENCY: Internal Revenue Service (IRS), Treasury.
ACTION: Notice and request for comments.
-----------------------------------------------------------------------
SUMMARY: The Internal Revenue Service, 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
continuing information collections, as required by the Paperwork
Reduction Act of 1995. The IRS is soliciting comments concerning the
2016, 2017 and 2018 IRS Taxpayer Burden Surveys.
DATES: Written comments should be received on or before February 5,
2018 to be assured of consideration.
ADDRESSES: Direct all written comments to L. Brimmer, Internal Revenue
Service, Room 6526, 1111 Constitution Avenue NW., Washington, DC 20224,
or at Elaine.H.Christophe@irs.gov.
FOR FURTHER INFORMATION CONTACT: Please send separate comments for each
specific information collection listed below. You must reference the
information collection's title, form number, reporting or record-
keeping requirement number, and OMB number (if any) in your comment.
Requests for additional information, or copies of the information
collection and instructions, or copies of any comments received,
contact Elaine Christophe, at (202) 317-5745, at Internal Revenue
Service, Room 6526, 1111 Constitution Avenue NW., Washington, DC 20224,
or through the Internet, at Elaine.H.Christophe@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 in 1984
(OMB 1545-0802), 1999 (OMB 1545-1688), 2000 (W&I taxpayers OMB 1545-
1688, Self-employed taxpayers OMB 1545-1740), 2007 (OMB 1545-1349),
2010 through 2015 (this OMB Control Number). CY2010 and CY2014 Taxpayer
Compliance Burden Surveys were conducted under this OMB Control Number.
The IRS has conducted Business Taxpayer Burden Survey for TY2009
(OMB 1545-1432) and TY2012 (this OMB Control Number). The IRS also
conducted the TY2010 Tax Exempt Organization Burden Survey, and the
CY2014 Business Compliance Burden Survey under this OMB Control Number.
The purpose of the taxpayer burden surveys is to gather data that
will be used to update and expand the IRS Taxpayer Burden Model, a
robust predictive model based on an improved burden estimation
methodology. Information gathered by the surveys is not available in
the administrative tax return data, so survey data are a critical input
to the model.
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.
[[Page 57525]]
Current Actions: New surveys are being added to this collection.
Surveys Covered Under This Clearance Request.
Individual Taxpayers
2016 Individual Taxpayer Burden Survey
2017 Individual Taxpayer Burden Survey
2018 Taxpayer Compliance Burden Survey
2018 Individual Taxpayer Burden Survey
Entity Taxpayers
2016 Business Taxpayer Burden Survey
2017 Tax-Exempt Organization Burden Survey
2018 Business Compliance Burden Survey
Other
2017 Trust and Estate Burden Survey
2017 Employment Tax Burden Survey
2017 Information Return Burden Survey
Type of Review: Extension of a currently approved collection.
Affected Public: Individuals, Businesses, Tax-Exempt Organizations,
Trusts and Estates.
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 is as
follows:
TY 2016 Surveys 14,083.33 hours
TY 2017 Surveys 29,497.53 hours
TY 2018 Surveys 17,550.00 hours
The estimated burden for each survey is itemized below:
----------------------------------------------------------------------------------------------------------------
Number of Frequency of Average time Annual hour
Activity respondents response (minutes) burden
----------------------------------------------------------------------------------------------------------------
TY2016 Individual Taxpayer Burden Survey
----------------------------------------------------------------------------------------------------------------
Reading prenote & reminder postcards............ 20,000 1 1 333.33
Survey Completion............................... 20,000 1 15 5,000
---------------------------------------------------------------
Total....................................... .............. .............. .............. 5,333.33
----------------------------------------------------------------------------------------------------------------
TY2016 Business Taxpayer Burden Survey
----------------------------------------------------------------------------------------------------------------
Reading prenote & reminder postcards............ 25,000 1 1 416.67
Survey Completion............................... 25,000 1 20 8,333.33
---------------------------------------------------------------
Total....................................... .............. .............. .............. 8,750
----------------------------------------------------------------------------------------------------------------
TY2017 Individual Taxpayer Burden Survey
----------------------------------------------------------------------------------------------------------------
Reading prenote & reminder postcards............ 25,000 1 1 416.67
Survey Completion............................... 25,000 1 15 6,250
---------------------------------------------------------------
Total....................................... .............. .............. .............. 6,666.67
----------------------------------------------------------------------------------------------------------------
TY2017 Tax-Exempt Organization Burden Survey
----------------------------------------------------------------------------------------------------------------
Reading prenote & reminder postcards............ 25,000 1 1 416.67
Survey Completion............................... 25,000 1 15 6,250
---------------------------------------------------------------
Total....................................... .............. .............. .............. 6,666.67
----------------------------------------------------------------------------------------------------------------
TY2017 Information Return Burden Survey
----------------------------------------------------------------------------------------------------------------
Reading prenote & reminder postcards............ 20,000 1 1 333.33
Survey Completion............................... 20,000 1 15 5,000
---------------------------------------------------------------
Total....................................... .............. .............. .............. 5,333.33
----------------------------------------------------------------------------------------------------------------
TY2017 Trust and Estate Income Tax Burden Survey
----------------------------------------------------------------------------------------------------------------
Answering screener questions *.................. 60 1 1 1
Participating in the focus group *.............. 36 1 90 54
Cognitive Testing *............................. 36 1 60 36
Reading invitation letter & reminder postcards.. 20,000 1 1 333.33
Survey Completion............................... 20,000 1 15 5,000
---------------------------------------------------------------
Total....................................... .............. .............. .............. 5,424.33
----------------------------------------------------------------------------------------------------------------
TY2017 Employment Tax Burden Survey
----------------------------------------------------------------------------------------------------------------
Reading prenote & reminder postcards............ 20,000 1 1 333.33
[[Page 57526]]
Survey Completion............................... 20,000 1 15 5,000
---------------------------------------------------------------
Total....................................... .............. .............. .............. 5,333.33
----------------------------------------------------------------------------------------------------------------
TY2018 Taxpayer Compliance Burden Survey Pre-Work (Conducted in 2017) **
----------------------------------------------------------------------------------------------------------------
Answering screener questions.................... 64 1 3 3.2
Participating in the focus group................ 32 1 90 48
Answering screener questions.................... 40 1 3 2
Participating in the focus group................ 20 1 60 20
---------------------------------------------------------------
Total....................................... .............. .............. .............. 73.20
----------------------------------------------------------------------------------------------------------------
CY2018 Business Compliance Burden Survey
----------------------------------------------------------------------------------------------------------------
Reading prenote & reminder postcards............ 25,000 1 1 416.67
Survey Completion............................... 25,000 1 20 8,333.33
---------------------------------------------------------------
Total....................................... .............. .............. .............. 8,750
----------------------------------------------------------------------------------------------------------------
TY2018 Individual Taxpayer Burden Survey
----------------------------------------------------------------------------------------------------------------
Reading prenote & reminder postcards............ 20,000 1 1 333.33
Survey Completion............................... 20,000 1 15 5,000
---------------------------------------------------------------
Total....................................... .............. .............. .............. 5,333.33
----------------------------------------------------------------------------------------------------------------
CY2018 Taxpayer Compliance Burden Survey
----------------------------------------------------------------------------------------------------------------
Reading prenote & reminder postcards............ 13,000 1 1 216.67
Survey Completion............................... 13,000 1 15 3,250
---------------------------------------------------------------
Total....................................... .............. .............. .............. 3,466.67
----------------------------------------------------------------------------------------------------------------
The annual burden cost to respondents is estimated to total $336,038 (14,083.33 hours x $23.86) for 2016,
$70,811 (29,497.53 hours x $23.86) for 2017, and $418,743,968 (17,5500 hours x $23.86) for 2018. This estimate
is derived using $23.86, the May 2016 average wage rate from the Bureau of Labor and Statistics Occupational
Employment Statistics Survey.
* The TY2017 Trust and Estate Income Tax Burden Survey will be the first attempt to collect information from
this taxpayer segment. To better inform the survey efforts and to ensure adequate feedback from relevant
survey strata during the cognitive testing phase, we are requesting burden hours to conduct focus groups to
inform survey instrument design and additional respondents for testing the draft survey instrument.
** This work will be conducted as part of the CY2018 Taxpayer Compliance Burden Survey data collection, but it
will occur in 2017.
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 our request for Office of
Management and Budget (OMB) approval of the relevant information
collection. All comments will become a matter of public record. Please
do not include any confidential or inappropriate material in your
comments.
We invite comments on: (a) Whether the collection of information is
necessary for the proper performance of the agency's functions,
including whether the information has 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 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 the
requested information.
Approved: November 28, 2017.
L. Brimmer,
Senior Tax Analyst.
[FR Doc. 2017-26117 Filed 12-4-17; 8:45 am]
BILLING CODE 4830-01-P
