2011-30800. Proposed Collection; Comment Request for Form 1127A

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 Form 1127A, Application for Extension of Time for Payment of Tax Due to Undue Hardship.

DATES:

Written comments should be received on or before January 30, 2012 to be assured of consideration.

ADDRESSES:

Direct all written comments to Yvette B. 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 Elaine Christophe, [phone], at Internal Revenue Service, room 6129, 1111 Constitution Avenue NW., Washington, DC 20224, or through the Internet at [e-mail].

SUPPLEMENTARY INFORMATION:

Title: Application for Extension of Time for Payment of Tax Due to Undue Hardship.

OMB Number: 1545-2131.

Form Number: 1127A.

Abstract: Under IRC 6161, individual taxpayers are allowed to request an extension of time for payment of tax shown or required to be shown on a return or for a tax due on a notice of deficiency for 2011 not to exceed 6 months from the date fixed for payment thereof. In order to be granted this extension, they must file Form 1127A, self-certifying hardship due to the current economic downturn. 1127A is for 2011 tax only and can only be filed for 1040 taxes and for individuals only.

Current Actions: This is a new form. This form is being submitted for OMB approval.

Type of Review: New Information Collection.

Affected Public: Individuals and Households.

Estimated Number of Respondents: 1,000.

Estimated Time Per Respondent: 5 hours, 9 minutes.

Estimated Total Annual Burden Hours: 5,150.

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.

Approved: November 21, 2011.

Yvette B. Lawrence,

IRS Reports Clearance Officer.