Information Collection Quality Review

The IRS is already required to demonstrate in their Paperwork Reduction Act (PRA) submissions to OMB the ‘practical utility’ of a proposed collection of information the IRS plans to disseminate.  Additionally, for all proposed collections of information that will be disseminated to the public, IRS should demonstrate in their PRA clearance submissions to OMB that the proposed collection of information will result in information that will be collected, maintained and used in a way consistent with OMB and IRS information quality guidelines.
 
Administrative Complaint Mechanism

In accordance with Section 515 of Public Law 106-554, codified at 44 U.S.C. Paragraph 3516, note, IRS has developed a procedure to allow affected persons to seek and obtain correction of information IRS maintains and disseminates. This may vary according to the frequency by which the data is disseminated and will be determined by IRS officials. The IRS will respond to complaints and/or requests for correction within 60 days of receipt.

To seek a correction of information under Section 515 parties must:

• State that the request for correction of information is submitted under Section 515 of Public Law 106-554.
• Include name, mailing address, telephone number and organizational affiliation, if any.  (Optional – fax number and e-mail address). This information is needed to respond to the request and contact parties, if required.
• Clearly describe the information believed to be in error and wanted corrected.  Include the name of the report or data product where the information is located, the date of issuance and a detailed description of the information to be corrected.
• State how the data affected the party and how correction would benefit the party, Treasury or the IRS.
• State specifically why the information should be corrected and, if possible, recommend specifically how it should be corrected for failure to comply with OMB, Treasury, or IRS information quality standards.  Provide supporting documentary evidence, such as comparable data or research results on the same topic, to help in the review of your request.

Based on a review of the information provided, the IRS will:

• Determine whether a correction is warranted and, if so, what action to take. The nature, influence and timeliness of the information involved, the significance of the correction on the use of the information, and the magnitude of the correction will determine the level of review and corrective action. Requests for correction will be sent to the office that originally disseminated the information for a determination on the corrective action to be taken.
• Respond by letter, e-mail, or fax.  The response will explain the findings of the review, and the actions IRS will take.
• Respond to request for correction of information within sixty calendar days to resolve, you will be notified that more time is required, state the reason why, and include an estimated date.

If the request for correction of data is denied, parties will be informed of their rights to an administrative appeal and told how to apply for it.

Correction of information under Section 515 must be in writing and sent to IRS by mail at the following address:

Chief Information Officer
Information Quality Program Coordinator
Internal Revenue Service, OS:CIO:I
1111 Constitution Ave. NW,  IR 3137
Washington, DC 20224

Correction of information under Section 515 may also be faxed to the IRS at (202) 622-5029. 

The IRS is authorized to collect the information provided under Section 515 of the Treasury and General Government Appropriations Act for Fiscal Year 2001 (Public Law No. 106-554 codified at 44 U.S.C. paragraph 3516).  It is needed to process requests and allows the IRS to reply accordingly.  The information is not required, but failure to provide it may prevent your request from being processed.  The information you furnish is rarely used for any purpose other than to process and respond to requests.  However, IRS may disclose information provided if authorized or required by Federal Law, such as the Privacy Act.   

After the petitioner receives a response or decision from the IRS on a complaint, the incumbent must send their appeal of the ruling within 45 days.  The agency must respond to appeals and/or requests for correction within 60 days of receipt.  If the appeal requires an extended period of time for processing, the IRS must notify the petitioner. 

Information on which the Agency Requested Public Comments

Certain disseminations of information include a comprehensive public comment process (e.g., notices of proposed rulemaking (NPRM), regulatory analyses, and requests for comment on an information collection subject to the Paperwork Reduction Act). The administrative complaint mechanism described in these guidelines normally would not apply to such documents. Persons questioning information disseminated in such a document should submit comments as directed in that document.  However, in cases where the IRS disseminates a study, analysis, or other information prior to the final IRS action or information product, requests for correction will be considered prior to the final IRS action or information product in those cases where the IRS has determined that an earlier response would not unduly delay issuance of the IRS action or information product and the complainant has shown a reasonable likelihood of suffering actual harm from the IRS’s dissemination if the IRS does not resolve the complaint prior to the final IRS action or information product.