Information Collection Request

Notice 2013-XX, Procedures for Requesting Competent Authority Assistance Under Tax Treaties

ICR 201309-1545-016 · OMB 1545-2044 · Historical Active

Forms and Documents
DocumentTypeStatusAvailability
CA Notice 2013 OMB Submission Draft.doc Supplementary Document Uploaded 2013-09-17 Repair queued
Rev._Proc._2006-54.Sup_REV[1].doc Supporting Statement A Uploaded 2013-09-17 Available
rev proc.pdf Supplementary Document Uploaded 2010-07-20 Repair queued
IC Document Collections
ICR Details
1545-2044 201309-1545-016
Historical Active 201007-1545-006
TREAS/IRS ah-2044-001
Notice 2013-XX, Procedures for Requesting Competent Authority Assistance Under Tax Treaties
Revision of a currently approved collection   No
Regular
Approved without change 08/01/2014
Retrieve Notice of Action (NOA) 09/30/2013
  Inventory as of this Action Requested Previously Approved
08/31/2017 36 Months From Approved 07/31/2014
300 0 300
9,000 0 9,000
0 0 0

Taxpayers who believe that the actions of the United States, a treaty country, or both, result or will result in taxation that is contrary to the provisions of an applicable tax treaty are required to submit the requested information in order to receive assistance from the IRS official acting as the U.S. competent authority. The information is used to assist the taxpayer in reaching a mutual agreement with the IRS and the appropriate foreign competent authority.

US Code: 26 USC 482 Name of Law: Allocation of income and deductions among taxpayers
  
None

Not associated with rulemaking

  78 FR 40826 07/08/2013
78 FR 57456 09/18/2013
No

1
IC Title Form No. Form Name
Procedures for Requesting Competent Authority Assistance Under Tax Treaties

  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 300 300 0 0 0 0
Annual Time Burden (Hours) 9,000 9,000 0 0 0 0
Annual Cost Burden (Dollars) 0 0 0 0 0 0
No
No

$0
No
No
No
No
No
Uncollected
Douglas Giblen 202 435-5265

  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.
09/30/2013