Revenue Procedure 2015-41 (Formerly 2006-9) - Section 482 - Allocation of Income and Deductions Among Taxpayers

Forms and Documents

Forms and supporting documents for this ICR

Document	Type	Status	Availability
Rev Proc 2008-31 (Mod 2006-9).pdf	Supplementary Document	Uploaded 2012-08-28	Available
Rev Proc 2006-9.pdf	Supplementary Document	Uploaded 2012-08-28	Available
1545-1503_Supporting_Statement.doc	Supporting Statement A	Uploaded 2015-09-28	Available

IC Document Collections

Information collection document groups

IC ID	Collection	Type	Status	Form
189753	Revenue Procedure 2015-41; Section 482 - Recordkeeping Requirements for Advance Pricing Agreement		Modified
189752	Revenue Procedure 2015-41; Section 482 - Application for Initial or Renewal Advance Pricing Agreement		Modified
18521	Revenue Procedure 2015-41; Section 482 - Pre-Optional Prefiling Conferences		Modified

ICR Details

OMB Control No: 1545-1503	ICR Reference No: 201509-1545-013
Status: Historical Active	Previous ICR Reference No: 201207-1545-002
Agency/Subagency: TREAS/IRS	Agency Tracking No:
Title: Revenue Procedure 2015-41 (Formerly 2006-9) - Section 482 - Allocation of Income and Deductions Among Taxpayers
Type of Information Collection: Revision of a currently approved collection	Common Form ICR:  No
Type of Review Request: Regular
OIRA Conclusion Action: Approved without change	Conclusion Date: 12/21/2015
	Date Received in OIRA: 10/30/2015
Terms of Clearance:

table that charts list comparision

	Inventory as of this Action	Requested	Previously Approved
Expiration Date	12/31/2018	36 Months From Approved	12/31/2015
Responses	390	0	360
Time Burden (Hours)	10,900	0	8,200
Cost Burden (Dollars)	0	0	0

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Abstract: The information requested is required to enable the Internal Revenue Service to give advice on filing Advance Pricing Agreement applications, to process such applications and negotiate agreements, and to verify compliance with agreements and whether agreements require modification.

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Authorizing Statute(s): US Code: 26 USC 482 Name of Law: Allocation of income and deductions among taxpayers.
  

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:
	80 FR 45716	07/31/2015
30-day Notice:	Federal Register Citation:	Citation Date:
	80 FR 66972	10/30/2015
Did the Agency receive public comments on this ICR? No

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Number of Information Collection (IC) in this ICR: 3

table that charts list of burden

IC Title	Form No.	Form Name
Revenue Procedure 2015-41; Section 482 - Recordkeeping Requirements for Advance Pricing Agreement
Revenue Procedure 2015-41; Section 482 - Application for Initial or Renewal Advance Pricing Agreement
Revenue Procedure 2015-41; Section 482 - Pre-Optional Prefiling Conferences

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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	390	360	0	0	30	0
Annual Time Burden (Hours)	10,900	8,200	0	0	2,700	0
Annual Cost Burden (Dollars)	0	0	0	0	0	0

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

Burden Increase Due to:

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

Burden Reduction Due to:

Short Statement: The paperwork burden previously approved by OMB is increasing, because of an increase in responses due to Revenue Procedure 2015-41. This revenue procedure supersedes Rev proc 2006-9 and 2008-31.

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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: 10/30/2015

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