Revenue Procedure 2011-4 (Letter Rulings), Revenue Procedure 2011-5 (Technical Advice), Revenue Procedure 2011-6 (Determination Letters), and Revenue Procedure 2011-8 (User Fees)

Forms and Documents

Forms and supporting documents for this ICR

Document	Type	Status	Availability
Draft RP 2011-XX Church Plans.doc	Supplementary Document	Uploaded 2011-07-22	Available
Summary of Changes.pdf	Justification for No Material/Nonsubstantive Change	Uploaded 2011-07-22	Available

IC Document Collections

Information collection document groups

IC ID	Collection	Type	Status	Form
43879	Revenue Procedure 2011-4 (Letter Rulings)	Other-Revenue Procedure	Modified
198593	Revenue Procedure 2011-8 (User Fees)	Other-Revenue Procedure	New
198592	Revenue Procedure 2011-6 (Determination Letters)	Other-Revenue Procedure	New
198591	Revenue Procedure 2011-5 (Technical Advice)	Other-Revenue Procedure	New

ICR Details

OMB Control No: 1545-1520	ICR Reference No: 201107-1545-009
Status: Historical Active	Previous ICR Reference No: 200908-1545-024
Agency/Subagency: TREAS/IRS	Agency Tracking No:
Title: Revenue Procedure 2011-4 (Letter Rulings), Revenue Procedure 2011-5 (Technical Advice), Revenue Procedure 2011-6 (Determination Letters), and Revenue Procedure 2011-8 (User Fees)
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: 12/06/2011
	Date Received in OIRA: 10/03/2011
Terms of Clearance:

table that charts list comparision

	Inventory as of this Action	Requested	Previously Approved
Expiration Date	11/30/2012	11/30/2012	11/30/2012
Responses	83,074	0	83,068
Time Burden (Hours)	178,146	0	177,986
Cost Burden (Dollars)	0	0	0

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Abstract: The information requested in Revenue Procedure 2011-4, Revenue Procedure 2011-5, Revenue Procedure 2011-6, and Revenue Procedure 2011-8 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.

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Authorizing Statute(s): US Code: 26 USC 601 Name of Law: Unknown Law
  

Citations for New Statutory Requirements: None

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Associated Rulemaking Information
RIN:	Stage of Rulemaking:	Federal Register Citation:	Date:
	Not associated with rulemaking

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Federal Register Notices & Comments
60-day Notice:	Federal Register Citation:	Citation Date:
	74 FR 26480	06/02/2009
30-day Notice:	Federal Register Citation:	Citation Date:
	74 FR 43225	08/26/2009
Did the Agency receive public comments on this ICR? No

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Number of Information Collection (IC) in this ICR: 4

table that charts list of burden

IC Title	Form No.	Form Name
Revenue Procedure 2011-4 (Letter Rulings)
Revenue Procedure 2011-5 (Technical Advice)
Revenue Procedure 2011-8 (User Fees)
Revenue Procedure 2011-6 (Determination Letters)

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ICR Summary of Burden

table that charts list 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	83,074	83,068	0	8	-2	0
Annual Time Burden (Hours)	178,146	177,986	0	60	100	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: Changing Regulations

Burden decreases because of Program Change due to Agency Discretion: No

Burden Reduction Due to:

Short Statement: The data collected in these revenue procedures will be used by the Service to evaluate a taxpayer's request for a private letter ruling, a technical advice memorandum, or a determination letter (including the requested deletions and retroactive effect, if any). The data collected under the user fee revenue procedure (RP 2011-8),will be used to determine the correct amount of a particular user fee. Changes are being made to correct discrepancies between the actual estimated burden and what was previously reported to OMB. These changes result in a decrease in the estimated number of responses by 2 and an increase in the annual estimated burden by 100 hours. Rev. Proc. 2011-4 contains procedures for an applicant to submit a letter ruling request that a qualified plan is a church plan under section 414(e) of the Internal Revenue Code. Appendix E of Rev. Proc. 2011-4 contains a checklist applicable to church plan ruling requests. However, Rev. Proc. 2011-4 does not require any notice to participants and other interested persons prior to issuing a letter ruling under section 414(e). This new revenue procedure modifies Rev. Proc. 2011-4 by adding a notice requirement. The Appendix E checklist will also be revised to add this requirement. The applicant must send a notice to participants, beneficiaries, alternate payees and employee organizations (interested persons) and submit a copy of this notice to the Service in connection with the letter ruling request to the Service. As a result of this new requirement, we estimate an increase in the number of response by 8 and an increase of 60 burden hours related to Rev. Proc. 2011-4.

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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

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Common Form ICR:  No

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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: 10/03/2011

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