View Information Collection Request (ICR) Package
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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:
1545-0495
ICR Reference No:
202108-1545-007
Status:
Historical Active
Previous ICR Reference No:
201902-1545-024
Agency/Subagency:
TREAS/IRS
Agency Tracking No:
Title:
Form 4506-A and Form 4506-B -- Request for Public Inspection or Copy of Exempt or Political Organization IRS Form
Type of Information Collection:
Revision of a currently approved collection
Common Form ICR:
No
Type of Review Request:
Emergency
Approval Requested By:
08/16/2021
OIRA Conclusion Action:
Approved without change
Conclusion Date:
08/11/2021
Retrieve Notice of Action (NOA)
Date Received in OIRA:
08/10/2021
Terms of Clearance:
OMB understands that the IRS is currently in the process of revising the methodology it uses to estimate burden and costs. OMB expects that future ICRs under this OMB control number will include dollar estimates of annual burden costs to taxpayers calculated using this revised methodology.
Inventory as of this Action
Requested
Previously Approved
Expiration Date
02/28/2022
6 Months From Approved
06/30/2022
Responses
20,000
0
20,000
Time Burden (Hours)
19,400
0
19,400
Cost Burden (Dollars)
0
0
0
Abstract:
Internal Revenue Code section 6104 states that if an organization described in section 501(c) or (d) is exempt from taxation under section 50(a) for any taxable year, the application for exemption is open for public inspection. This includes all supporting documents, any letter or other documents issued by the IRS concerning the application, and certain annual returns of the organization. Form 4506-A is used to request public inspection or a copy of these documents.
Emergency Justfication:
We are requesting emergency clearance for Form 4506-B because we have rolled out portions of ECM with the exception of Form 4506-B. The IRS request emergency processing approval of Form 4506-B by August 16, 2021. Modernization is a significant part of the IRS’ mission to comply with the Taxpayer First Act. Form 4506-B will allow taxpayers a digital option to request documents that are publicly disclosable under IRC 6104. The IRS Enterprise Case Management Program is currently expanding the migration of the electronic submission directly into the system. Form 4506-A and B are being separated in order to ensure the forms can be routed appropriately (requests are filled by different business units and in different locations) and so 4506-B can be submitted and received electronically and processed within the Enterprise Case Management system. After August 16, the resources required to enable this electronic version will no longer be available. Therefore, the ability for the public to provide this information electronically could be delayed indefinitely.
Authorizing Statute(s):
US Code:
26 USC 6104
Name of Law: Publicity of information required from certain exempt organizations and certain trusts
US Code:
26 USC 501(c)
Name of Law: List of exempt organizations
US Code:
26 USC 501(d)
Name of Law: Religious and apostolic organizations
US Code:
26 USC 501(a)
Name of Law: Exemption from taxation
Citations for New Statutory Requirements:
None
Associated Rulemaking Information
RIN:
Stage of Rulemaking:
Federal Register Citation:
Date:
Not associated with rulemaking
Federal Register Notices & Comments
Did the Agency receive public comments on this ICR?
No
Number of Information Collection (IC) in this ICR:
1
IC Title
Form No.
Form Name
Request for Public Inspection or Copy of Exempt or Political Organization IRS Form
4506-A, 4506-B
Request for Public Inspection or Copy of Exempt or Political Organization IRS Form
,
Request for a Copy of Exempt or Political Organization IRS Form (Draft)
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
20,000
20,000
0
0
0
0
Annual Time Burden (Hours)
19,400
19,400
0
0
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:
No
Burden Reduction Due to:
Short Statement:
Annual Cost to Federal Government:
$13,669
Does this IC contain surveys, censuses, or employ statistical methods?
No
Does this ICR request any personally identifiable information (see
OMB Circular No. A-130
for an explanation of this term)? Please consult with your agency's privacy program when making this determination.
Yes
Does this ICR include a form that requires a Privacy Act Statement (see
5 U.S.C. §552a(e)(3)
)? Please consult with your agency's privacy program when making this determination.
Yes
Is this ICR related to the Affordable Care Act [Pub. L. 111-148 & 111-152]?
No
Is this ICR related to the Dodd-Frank Wall Street Reform and Consumer Protection Act, [Pub. L. 111-203]?
No
Is this ICR related to the American Recovery and Reinvestment Act of 2009 (ARRA)?
No
Is this ICR related to the Pandemic Response?
No
Agency Contact:
Trene Cheek 240 613-5701 trene.d.cheek@irs.gov
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:
08/10/2021
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