View Information Collection Request (ICR) Package
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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:
1545-1520
ICR Reference No:
201610-1545-002
Status:
Historical Active
Previous ICR Reference No:
201511-1545-010
Agency/Subagency:
TREAS/IRS
Agency Tracking No:
Title:
Revenue Procedure 2017-4
Type of Information Collection:
No material or nonsubstantive change to a currently approved collection
Common Form ICR:
No
Type of Review Request:
Regular
OIRA Conclusion Action:
Approved without change
Conclusion Date:
04/11/2017
Retrieve Notice of Action (NOA)
Date Received in OIRA:
03/28/2017
Terms of Clearance:
Inventory as of this Action
Requested
Previously Approved
Expiration Date
03/31/2019
03/31/2019
03/31/2019
Responses
8,733
0
17,572
Time Burden (Hours)
18,151
0
45,787
Cost Burden (Dollars)
0
0
0
Abstract:
The information requested in Revenue Procedures 2017-4, 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.
Authorizing Statute(s):
US Code:
26 USC 601
Name of Law: Statement of Procedural Rules
Citations for New Statutory Requirements:
None
Associated Rulemaking Information
RIN:
Stage of Rulemaking:
Federal Register Citation:
Date:
Not associated with rulemaking
Federal Register Notices & Comments
60-day Notice:
Federal Register Citation:
Citation Date:
80 FR 64505
10/23/2015
30-day Notice:
Federal Register Citation:
Citation Date:
80 FR 81880
12/31/2015
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
Revenue Procedure 2011-5 (Technical Advice)
Revenue Procedure 2016-4 (Letter Rulings)
Revenue Procedure 2016-6 (Determination Letters)
Revenue Procedure 2016-8 (User Fees)
Revenue Procedure 2017-4
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
8,733
17,572
0
-8,839
0
0
Annual Time Burden (Hours)
18,151
45,787
0
-27,636
0
0
Annual Cost Burden (Dollars)
0
0
0
0
0
0
Burden increases because of Program Change due to Agency Discretion:
Yes
Burden Increase Due to:
Miscellaneous Actions
Burden decreases because of Program Change due to Agency Discretion:
Yes
Burden Reduction Due to:
Miscellaneous Actions
Short Statement:
Revenue Procedure 2017-4 consolidates the Employee Plans determination letter procedures formerly in Revenue Procedure 2016-6, the Employee Plans letter ruling procedures formerly in Revenue Procedure 2016-4, and the Employee Plans user fee procedures formerly contained in Revenue Procedure 2016-8 and the Employee Plans technical advice formerly in Revenue Procedure 2011-5. The paperwork burden for all four of these revenue procedures that was previously approved by OMB (OMB# 1545-1520) has been reduced as a result of program changes that result in fewer applications being submitted by taxpayers. The reduction in the number of applications reduces the total number of responses even though the number of responses required per application and the average estimated number of hours per response have not changed. Since the paperwork burden is calculated on a per response basis, the reduction in the number of responses results in a lower burden. The relevant program changes include Revenue Procedure 2016-47, permitting taxpayers to self-certify eligibility for a waiver of the 60-day rollover period for distributions from IRAs and qualified plans, and Revenue Procedure 2016-37, announcing a significant reduction in the determination letter program for individually designed plans. See attached justification statement for estimates.
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:
Michael Rubin 202 622-4400
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:
03/28/2017
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