Summary of changes

IRS - OMB REVIEW REQUEST FORM
Request for OMB review of currently approved document:
Date:

12/17/2009

Name: Bernard

P. Harvey

Office Symbols:

CC:ITA:Br07

Phone Number:

(202) 622-3216

Summary of Changes
Burden previously reported (from the NPRM):
"The likely record keepers are business or other for-profit institutions, and small businesses or organizations.
Estimated total annual record keeping burden: 1,500 hours. The estimated annual burden per record keeper varies
from 2 to 4 hours, depending on individual circumstances, with an estimated average of 3 hours. Estimated number of
record keepers: 500."
We estimate that the inclusion of the collection of information in section 1.181-3(e) will increase the annual
recordkeeping burden by 100 hours to 1600 hours total, and that the estimated average burden will increase by 0.2
hours to 3.2 hours. Consequently, the burden statement should now read as follows:
"The likely record keepers are business or other for-profit institutions, and small businesses or organizations.
Estimated total annual record keeping burden: 1,600 hours. The estimated annual burden per record keeper varies
from 2 to 4 hours, depending on individual circumstances, with an estimated average of 3.2 hours. Estimated number
of record keepers: 500."

Impact on Approved Collection
Public
Law No.

Regulation
No.

Other
Code
References

SAMPLE:
PL 109-567

108-357

REG-345675-08

RP 2009-134

REG-115403-05 TD 9312

+/- 5

+0

Change In IRS Form
& Instructions
No. of Filers
Words

Attachments

+/- 20,000

+/- 500

+/- 1

+0

+0

+0

*Please insert how this new (PL, REG, or other), document will affect the currently approved collection.

IRS - OMB REVIEW REQUEST FORM
Request for OMB review of currently approved document:
Date:

Name:

12/17/2009

(Continued)

Bernard P. Harvey

Office Symbols:
Phone Number:

CC:ITA:Br07
(202) 622-3216

Additional Information:
When we submitted the temporary regulation for review in 2006, we failed to account for the presence of a collection of
information in section 1.181-3(e). We are currently preparing to finalize the regulation, and have modified section
1.181-3(e) to require an additional collection of information. We would like to add the collection of information under
section 1.181-3(e) to the list of approved collections of information (sections 1.181-1(b)(2) and section 1.181-2(c)).

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