Revenue Procedure 2004-XX, Late Payment of Rebate

ICR 200409-1545-033

OMB: 1545-1880

Federal Form Document

Forms and Documents
Document
Name
Status
No forms / supporting documents in this ICR. Check IC Document Collections.
IC Document Collections
IC ID
Document
Title
Status
41173
Migrated
ICR Details
1545-1880 200409-1545-033
Historical Active 200403-1545-019
TREAS/IRS
Revenue Procedure 2004-XX, Late Payment of Rebate
No material or nonsubstantive change to a currently approved collection   No
Emergency 09/08/2004
Approved without change 09/08/2004
Retrieve Notice of Action (NOA) 09/08/2004
  Inventory as of this Action Requested Previously Approved
09/30/2004 09/30/2004 09/30/2004
5 0 5
3 0 3
0 0 0

This revenue procedure provides issuers of tax-exempt bonds with procedures for correcting a failure to pay the proper amount of arbitrage rebate as required by Sec. 148(f)(3). Under Sec. 1.148 -3(h)(1), the failure to pay the proper rebate amount when required will cause the bonds to be arbitrate bonds, and not tax-exempt, unless the Commissioner determines that the failure was not caused by willful neglect and the issuer pays a penalty to the United States. The collection of information requirement contained in this revenue procedure that is the subject of this submission concerns issuers' request for either a waiver of the

None
None


No

1
IC Title Form No. Form Name
Revenue Procedure 2004-XX, Late Payment of Rebate

  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 5 5 0 0 0 0
Annual Time Burden (Hours) 3 3 0 0 0 0
Annual Cost Burden (Dollars) 0 0 0 0 0 0
No
No

$0
No
No
Uncollected
Uncollected
Uncollected
Uncollected

  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.
09/08/2004


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