View Information Collection Request (ICR) Package
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View Information Collection (IC) List
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Please note that the OMB number and expiration date may not have been determined when this Information Collection Request and associated Information Collection forms were submitted to OMB. The approved OMB number and expiration date may be found by clicking on the Notice of Action link below.
View ICR - OIRA Conclusion
OMB Control No:
1545-0150
ICR Reference No:
200902-1545-010
Status:
Historical Active
Previous ICR Reference No:
200707-1545-025
Agency/Subagency:
TREAS/IRS
Agency Tracking No:
Title:
Power of Attorney and Declaration of Representative
Type of Information Collection:
No material or nonsubstantive change to a currently approved collection
Common Form ICR:
No
Type of Review Request:
Regular
OIRA Conclusion Action:
Approved without change
Conclusion Date:
07/13/2009
Retrieve Notice of Action (NOA)
Date Received in OIRA:
02/18/2009
Terms of Clearance:
Inventory as of this Action
Requested
Previously Approved
Expiration Date
02/28/2011
02/28/2011
02/28/2011
Responses
533,333
0
533,333
Time Burden (Hours)
928,583
0
880,333
Cost Burden (Dollars)
0
0
0
Abstract:
Form 2848 is used to authorize someone to act for the respondent in tax matters. It grants all powers that the taxpayer has except signing a return and cashing refund checks. Data is used to identify representatives and to ensure that confidential information is not divulged to unauthorized persons. Also used to input representative on CAF (Central Authorization File).
Authorizing Statute(s):
US Code:
26 USC 601
Name of Law: Subpart E, Conference and Practice Requirements
US Code:
26 USC 6103
Name of Law: Confidentiality and disclosure of returns and return information
Citations for New Statutory Requirements:
US Code: 31 USC 330 Name of Law: Best Practices for Tax Advisors
Associated Rulemaking Information
RIN:
Stage of Rulemaking:
Federal Register Citation:
Date:
Not associated with rulemaking
Federal Register Notices & Comments
60-day Notice:
Federal Register Citation:
Citation Date:
72 FR 30920
06/04/2007
30-day Notice:
Federal Register Citation:
Citation Date:
72 FR 57377
10/09/2007
Did the Agency receive public comments on this ICR?
No
Number of Information Collection (IC) in this ICR:
2
IC Title
Form No.
Form Name
Form 2848 (SP) - Poder Legal y Declaracion del Representante
2848 (SP)
Poder Legal y Declaracion del Representante
Power of Attorney and Declaration of Representative
Form 2848
Power of Attorney and Declaration of Representative
ICR Summary of Burden
Total Approved
Previously Approved
Change Due to New Statute
Change Due to Agency Discretion
Change Due to Adjustment in Estimate
Change Due to Potential Violation of the PRA
Annual Number of Responses
533,333
533,333
80,000
-80,000
0
0
Annual Time Burden (Hours)
928,583
880,333
180,800
-132,550
0
0
Annual Cost Burden (Dollars)
0
0
0
0
0
0
Burden increases because of Program Change due to Agency Discretion:
No
Burden Increase Due to:
Burden decreases because of Program Change due to Agency Discretion:
Yes
Burden Reduction Due to:
Changing Regulations
Short Statement:
Form 2848 is used to authorize someone to act for the respondent in tax matters. New designation codes have been added for enrolled retirement plan agents, student tax attorneys, and student certified public accounts (CPA). The addition of these new designation codes, in compliance with 31 USC 330, resulted in a total burden increse of 180,800 hours. The creation of the Spanish translated Form 2848(SP)resulted in an increase in the number of filers by 80,000 and a decrease of the total number of estimated filers for Form 2848 by 80,000. Additional revisions made to the forms to simplfy the reporting requirements also decreased the total burden by 132,550 hours.
Annual Cost to Federal Government:
$816,924
Does this IC contain surveys, censuses, or employ statistical methods?
No
Is the Supporting Statement intended to be a Privacy Impact Assessment required by the E-Government Act of 2002?
No
Is this ICR related to the Affordable Care Act [Pub. L. 111-148 & 111-152]?
Uncollected
Is this ICR related to the Dodd-Frank Wall Street Reform and Consumer Protection Act, [Pub. L. 111-203]?
Uncollected
Is this ICR related to the American Recovery and Reinvestment Act of 2009 (ARRA)?
No
Is this ICR related to the Pandemic Response?
Uncollected
Agency Contact:
Lisa Hysek 202 283-7359
Common Form ICR:
No
On behalf of this Federal agency, I certify that the collection of information encompassed by this request complies with 5 CFR 1320.9 and the related provisions of 5 CFR 1320.8(b)(3).
The following is a summary of the topics, regarding the proposed collection of information, that the certification covers:
(a) It is necessary for the proper performance of agency functions;
(b) It avoids unnecessary duplication;
(c) It reduces burden on small entities;
(d) It uses plain, coherent, and unambiguous language that is understandable to respondents;
(e) Its implementation will be consistent and compatible with current reporting and recordkeeping practices;
(f) It indicates the retention periods for recordkeeping requirements;
(g) It informs respondents of the information called for under 5 CFR 1320.8 (b)(3) about:
(i) Why the information is being collected;
(ii) Use of information;
(iii) Burden estimate;
(iv) Nature of response (voluntary, required for a benefit, or mandatory);
(v) Nature and extent of confidentiality; and
(vi) Need to display currently valid OMB control number;
(h) It was developed by an office that has planned and allocated resources for the efficient and effective management and use of the information to be collected.
(i) It uses effective and efficient statistical survey methodology (if applicable); and
(j) It makes appropriate use of information technology.
If you are unable to certify compliance with any of these provisions, identify the item by leaving the box unchecked and explain the reason in the Supporting Statement.
Certification Date:
02/18/2009
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