SECTION 22. PAPERWORK

REDUCTION ACT

The collections of information contained in this revenue procedure have been reviewed and approved by the Office of Management and Budget in accordance with the Paperwork Reduction Act (44 U.S.C. 3507) under control number 1545–1512. 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 control number.

The collections of information in this revenue procedure are in sections 5, 8, 9, and 12. This information is required to implement the Form 1040 IRS e-file Program and to enable taxpayers to file their individual income tax returns electronically. The information will be used to ensure that taxpayers receive accurate and essential information regarding the filing of their electronic returns and to identify the persons involved in the filing of electronic returns. The collections of information are required to retain the benefit of participating in the Form 1040 IRS e-file Program. The likely respondents are business or other for-profit institutions.

The estimated total annual reporting and recordkeeping burden is 1,146,272 hours.

The estimated annual burden per respondent/recordkeeper varies from six (6) minutes to 15.5 hours, depending on individual circumstances, with an estimated average of 15.28 hours (or approximately six (6) minutes per electronically filed re

turn). The estimated number of respondents and recordkeepers is 75,000.

The estimated annual frequency of responses is on occasion.

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.

26 CFR 601.602: Tax forms and instructions. (Also Part I, Sections 6012, 6061; 1.6012–5, 1.6061–1.)

Rev. Proc. 98–51

CONTENTS SECTION 1 PURPOSE SECTION 2 BACKGROUND AND CHANGES SECTION 3 ON-LINE FILING PARTICIPANTS—DEFINITIONS SECTION 4 ACCEPTANCE IN THE FORM 1040 ON-LINE FILING PROGRAM SECTION 5 RESPONSIBILITIES OF AN ON-LINE FILER SECTION 6 PENALTIES SECTION 7 FORM 8453-OL, U.S. INDIVIDUAL TAX DECLARATION FOR ONLINE FILING SECTION 8 INFORMATION AN ONLINE FILER MUST FURNISH TO THE TAXPAYER SECTION 9 DIRECT DEPOSIT OF REFUNDS SECTION 10 BALANCE DUE RE TURNS SECTION 11 ADVERTISING STAN DARDS FOR ON-LINE FILERS SECTION 12 MONITORING AND SUSPENSION OF AN ON-LINE FILER SECTION 13 ADMINISTRATIVE RE VIEW PROCESS FOR DENIAL OF PARTICIPATION IN THE FORM 1040 ON-LINE FILING PROGRAM SECTION 14 ADMINISTRATIVE RE VIEW PROCESS FOR SUSPENSION FROM

THE FORM 1040 ONLINE FILING PROGRAM SECTION 15 PILOT PROGRAMS SECTION 16 EFFECT ON OTHER

DOCUMENTS SECTION 17 EFFECTIVE DATE SECTION 18 INTERNAL REVENUE

SERVICE OFFICE CONTACT SECTION 19 PAPERWORK REDUC TION ACT