The information requested in Revenue Procedures 2016-4, 2011-5, 2016-6, and 2016-8 is required to enable the Office of the Division Commissioner (Tax Exempt and Government Entities) of the Internal Revenue Service to give advice on filing letter ruling, determination letter, and technical advice requests, to process such requests, and to determine the amount of any user fees.
US Code:
26 USC 601
Name of Law: Statement of Procedural Rules
The number of respondents for Revenue Procedure 2016-6 has decreased by 65,502 from the collection previously approved by OMB. This results in a net decrease of 132,359 burden hours.
$0
No
No
No
No
No
Uncollected
Michael Rubin 202 622-4400
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.