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Federal forms, ICRs, and supporting documents

Information Collection Request

Revenue Procedure 2004-47, Relief From Ruling Process For Making Late Reverse QTIP Election

ICR 200410-1545-011 · OMB 1545-1898 · Historical Active

Forms and Documents
DocumentTypeStatusAvailability
No forms / supporting documents in this ICR. Check IC Document Collections.
IC Document Collections
IC IDCollectionTypeStatusForm
19585 Revenue Procedure 2004-47, Relief From Ruling Process For Making Late Reverse QTIP Election Migrated
ICR Details
1545-1898 200410-1545-011
Historical Active 200407-1545-011
TREAS/IRS
Revenue Procedure 2004-47, Relief From Ruling Process For Making Late Reverse QTIP Election
Extension without change of a currently approved collection   No
Regular
Approved without change 12/02/2004
Retrieve Notice of Action (NOA) 10/19/2004
  Inventory as of this Action Requested Previously Approved
12/31/2007 12/31/2007 12/31/2004
6 0 6
54 0 54
0 0 0
This revenue procedure provides alternative relief for taxpayers who failed to make a reverse QTIP election on an estate tax return. Instead of requesting a private letter ruling and paying the accompanying user fee the taxpayer may file certain documents with the Cincinnati Service Center directly to request relief.
None
None
No
1
IC Title Form No. Form Name
Revenue Procedure 2004-47, Relief From Ruling Process For Making Late Reverse QTIP Election
  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 6 6 0 0 0 0
Annual Time Burden (Hours) 54 54 0 0 0 0
Annual Cost Burden (Dollars) 0 0 0 0 0 0
No
No
$0
No
No
Uncollected
Uncollected
Uncollected
Uncollected
  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:
 
 
 
 
 
 
 
    (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;
 
 
 
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.
10/19/2004