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View ICR - OIRA Conclusion

OMB Control No: 1545-1699	ICR Reference No: 201601-1545-009
Status: Historical Active	Previous ICR Reference No: 201212-1545-007
Agency/Subagency: TREAS/IRS	Agency Tracking No:
Title: TD 9715; Rev. Proc. 2015-26 (Formerly TD 9002; Rev Proc 2002-43), Agent for Consolidated Group
Type of Information Collection: Revision of a currently approved collection	Common Form ICR: No
Type of Review Request: Regular
OIRA Conclusion Action: Approved without change	Conclusion Date: 08/04/2016
	Date Received in OIRA: 02/29/2016
Terms of Clearance:

	Inventory as of this Action	Requested	Previously Approved
Expiration Date	08/31/2019	36 Months From Approved	08/31/2016
Responses	200	0	100
Time Burden (Hours)	400	0	200
Cost Burden (Dollars)	0	0	0

ICR Summary of Burden

	Total Approved	Previously Approved	Change Due to Agency Discretion
Annual Number of Responses	200	100	100
Annual Time Burden (Hours)	400	200	200
Annual Cost Burden (Dollars)	0	0	0

Burden increases because of Program Change due to Agency Discretion: Yes

Burden Increase Due to: Changing Regulations

Burden decreases because of Program Change due to Agency Discretion: Yes

Burden Reduction Due to: Cutting Redundancy

Short Statement: The burden previously approved by OMB is increasing due to new provisions and requirements in Revenue Procedure 2015-26, not included in the 5/30/12 proposed regulations. See also Rev. Proc. 2015-26 section 8 and 9. Also, if the default successor in 1.1502-77(c)(4), the designated agent in 1.1502-77(c)(5), or the agent replacing the resigning agent in 1.1502-77(c)(7) (the new agent) was not itself a member of the group during the consolidated return year because the "new agent" is a successor of a member of the group for the consolidated return year, the "new agent" must furnish a statement acknowledging that it is or will be primarily liable for the consolidated tax liability for such relevant year as a member or successor of a member. These are new provisions based on similar concepts in regulations and guidance issued prior to April 1, 2015. See Rev. Proc. 2015-26 §§ 6.03(8), 7.03(8), and 9.03(10).

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