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:
1545-2139
ICR Reference No:
202207-1545-010
Status:
Active
Previous ICR Reference No:
201810-1545-004
Agency/Subagency:
TREAS/IRS
Agency Tracking No:
Title:
Identity Theft Affidavit and Business Identity Theft Affidavit
Type of Information Collection:
Revision of a currently approved collection
Common Form ICR:
No
Type of Review Request:
Regular
OIRA Conclusion Action:
Approved without change
Conclusion Date:
10/21/2022
Retrieve Notice of Action (NOA)
Date Received in OIRA:
08/31/2022
Terms of Clearance:
Inventory as of this Action
Requested
Previously Approved
Expiration Date
10/31/2025
36 Months From Approved
10/31/2022
Responses
369,501
0
402,433
Time Burden (Hours)
885,302
0
514,836
Cost Burden (Dollars)
0
0
0
Abstract:
The primary purpose of these forms is to provide a method of reporting identity theft issues to the IRS so that the IRS may document situations where individuals or businesses are or may be victims of identity theft. Additional purposes include the use in the determination of proper tax liability and to relieve taxpayer burden. The information may be disclosed only as provided by 26 U.S.C 6103.
Authorizing Statute(s):
US Code:
26 USC 6001
Name of Law: Notice or regulations requiring records, statements, and special returns
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
60-day Notice:
Federal Register Citation:
Citation Date:
87 FR 33312
06/01/2022
30-day Notice:
Federal Register Citation:
Citation Date:
87 FR 53551
08/31/2022
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 14039 - Identity Theft Affidavit
Form 14039, Form 14039 (SP)
Identity Theft Affidavit
Form 14039-B - Business Identity Theft Affidavit
Form 14039-B (SP), Form 14039-B
Business Identity Theft Affidavit
,
Declaracion Jurada sobre el Robo de Identidad de un Negocio
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
369,501
402,433
0
-32,932
0
0
Annual Time Burden (Hours)
885,302
514,836
0
370,466
0
0
Annual Cost Burden (Dollars)
0
0
0
0
0
0
Burden increases because of Program Change due to Agency Discretion:
Yes
Burden Increase Due to:
Miscellaneous Actions
Burden decreases because of Program Change due to Agency Discretion:
No
Burden Reduction Due to:
Short Statement:
The Form 14039 and 14039(SP) was updated to focus on reducing duplicate claims submitted and improving the information received from the taxpayer. The following changes were made to Forms 14039 and 14039(SP): • Instructions above Section A were expanded to reduce duplicate submission of claims, provide IRS.gov webpages for additional information on identity theft, Get An IP PIN, and Taxpayer Advocate. • Section A was updated to clarify specific situations reported. • Section B update includes another reminder to reduce duplicate submission of claims and to clarify specific situations. • Section C was split to create a new Section D. Section C focused on the claimant’s current contact information. • Section D is specific to the tax account information at issue. Sections E and F are the renumbered Sections D and E. • Instructions Submitting this Form section is updated to reduce duplicate submission of claims, clarified where to submit tax returns, and updated fax and mailing information. As a result of these changes, IRS has received 27,932 fewer forms, which reduced the number of responses to 354,501. Additionally, IRS adjusted the time per response from 1.33 hours to 2.4 hours, which increased the burden hours by 342,166. The Forms 14039-B and 14039-B(SP) removed the form introduction, inserted a new Section A with checkboxes and instructions for completing Form 14039-B. Sections B, C, D, E, and F are renumbered. Section C added a “Not Applicable” choice. As a result of these changes, IRS has received 5,000 fewer forms, which reduced the number of responses to 15,000. Additionally, IRS adjusted the time per response from .31 hours to 2.3 hours, which increased the burden hours by 28,300. IRS is also making this submission as a renewal of a previously approved collection. The total change in burden is an increase of 370,466 hours.
Annual Cost to Federal Government:
$6,547
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:
Kimberly Mills 816 499-6186
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:
08/31/2022
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