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Please note that the OMB number and expiration date may not have been determined when this Information Collection Request and associated Information Collection forms were submitted to OMB. The approved OMB number and expiration date may be found by clicking on the Notice of Action link below.
View ICR - OIRA Conclusion
OMB Control No:
1545-1684
ICR Reference No:
201510-1545-003
Status:
Historical Active
Previous ICR Reference No:
201208-1545-020
Agency/Subagency:
TREAS/IRS
Agency Tracking No:
Title:
Pre-Filing Agreements Program
Type of Information Collection:
Reinstatement with change of a previously approved collection
Common Form ICR:
No
Type of Review Request:
Emergency
Approval Requested By:
03/10/2016
OIRA Conclusion Action:
Approved without change
Conclusion Date:
06/03/2016
Retrieve Notice of Action (NOA)
Date Received in OIRA:
03/10/2016
Terms of Clearance:
Inventory as of this Action
Requested
Previously Approved
Expiration Date
12/31/2016
6 Months From Approved
Responses
18
0
0
Time Burden (Hours)
13,134
0
0
Cost Burden (Dollars)
0
0
0
Abstract:
This revenue procedure permits a taxpayer under the jurisdiction of the Large Business and International Division (LB&I) to request that the Service examine specific issues relating to tax returns before those returns are filed. This revenue procedure modifies and supersedes Rev. Proc. 2009-14, 2009-3 I.R.B. 324. This revenue procedure provides the framework within which a taxpayer and the Service may work together in a cooperative environment to resolve, after examination, issues accepted into the program.
Emergency Justfication:
The collection of information is needed prior to the expiration of time periods established under normal processing times, is essential to the mission of the agency, and the agency cannot reasonably comply with the normal clearance procedures because it is reasonably likely to prevent or disrupt the collection of information. Large Business and International Division (LB&I) is the organization that currently collects information pursuant to Rev. Proc. 2009-14. LB&I, however, reorganized on February 7, 2016 and the collection of information will be disrupted within LB&I because the Rev. Proc. does not reflect LB&I’s current structure. For this reason, we need to publish the updated Rev. Proc. as soon as possible. The collection of information cannot wait for the expiration of the time periods established under normal processing times.
Authorizing Statute(s):
US Code:
26 USC 864
Name of Law: Trading in securities or commodities
US Code:
26 USC 989
Name of Law: Qualified business unit
US Code:
26 USC 6662
Name of Law: Imposition of accuracy-related penalty on underpayments
Citations for New Statutory Requirements:
None
Associated Rulemaking Information
RIN:
Stage of Rulemaking:
Federal Register Citation:
Date:
Not associated with rulemaking
Other Documents for OIRA Review
Federal Register Notices & Comments
60-day Notice:
Federal Register Citation:
Citation Date:
80 FR 48956
08/14/2015
Did the Agency receive public comments on this ICR?
No
Number of Information Collection (IC) in this ICR:
1
IC Title
Form No.
Form Name
Prefiling Agreements Program
ICR Summary of Burden
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
18
0
0
0
0
18
Annual Time Burden (Hours)
13,134
0
0
0
0
13,134
Annual Cost Burden (Dollars)
0
0
0
0
0
0
Burden increases because of Program Change due to Agency Discretion:
No
Burden Increase Due to:
Burden decreases because of Program Change due to Agency Discretion:
No
Burden Reduction Due to:
Short Statement:
Annual Cost to Federal Government:
$0
Does this IC contain surveys, censuses, or employ statistical methods?
No
Is the Supporting Statement intended to be a Privacy Impact Assessment required by the E-Government Act of 2002?
No
Is this ICR related to the Affordable Care Act [Pub. L. 111-148 & 111-152]?
No
Is this ICR related to the Dodd-Frank Wall Street Reform and Consumer Protection Act, [Pub. L. 111-203]?
No
Is this ICR related to the American Recovery and Reinvestment Act of 2009 (ARRA)?
No
Is this ICR related to the Pandemic Response?
Uncollected
Agency Contact:
James Hartford 202 317-5210
Common Form ICR:
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:
(a) It is necessary for the proper performance of agency functions;
(b) It avoids unnecessary duplication;
(c) It reduces burden on small entities;
(d) It uses plain, coherent, and unambiguous language that is understandable to respondents;
(e) Its implementation will be consistent and compatible with current reporting and recordkeeping practices;
(f) It indicates the retention periods for recordkeeping requirements;
(g) It informs respondents of the information called for under 5 CFR 1320.8 (b)(3) about:
(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;
(h) It was developed by an office that has planned and allocated resources for the efficient and effective management and use of the information to be collected.
(i) It uses effective and efficient statistical survey methodology (if applicable); and
(j) It makes appropriate use of information technology.
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.
Certification Date:
03/10/2016
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