The information requested in this
revenue procedure is required to enable the Office of the Assistant
Commissioner (Employee Plans and Exempt Organizations) of the
Internal Revenue Service to make determinations regarding the
issuance of various types of closing agreements and compliance
statements. The issuance of closing agreements and compliance
statements allows individual plans to continue to maintain their
tax-qualified status. As a result, the favorable tax treatment of
the benefits of the eligible employees is retained.
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.