Revenue Procedures 2016-4 (Letter Rulings), 2011-5 (Technical Advice), 2016-6 (Determination Letters), and 2016-8 (User Fees)

Forms and Documents

Document Name	Status
Rev. Proc. 2011-44_Church Plans.pdf Supplementary Document	2012-11-29
supporting_statement.doc Supporting Statement A	2015-12-23

IC Document Collections

IC ID	Document Title	Status
43879	Revenue Procedure 2016-4 (Letter Rulings) Other-Revenue Procedure	Modified
198593	Revenue Procedure 2016-8 (User Fees) Other-Revenue Procedure	Modified
198592	Revenue Procedure 2016-6 (Determination Letters) Other-Revenue Procedure	Modified
198591	Revenue Procedure 2011-5 (Technical Advice) Other-Revenue Procedure	Unchanged

ICR Details

OMB Control No: 1545-1520	ICR Reference No: 201511-1545-010
Status: Historical Active	Previous ICR Reference No: 201211-1545-015
Agency/Subagency: TREAS/IRS	Agency Tracking No:
Title: Revenue Procedures 2016-4 (Letter Rulings), 2011-5 (Technical Advice), 2016-6 (Determination Letters), and 2016-8 (User Fees)
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: 03/07/2016
	Date Received in OIRA: 12/31/2015
Terms of Clearance:

	Inventory as of this Action	Requested	Previously Approved
Expiration Date	03/31/2019	36 Months From Approved	03/31/2016
Responses	17,572	0	83,074
Time Burden (Hours)	45,787	0	178,146
Cost Burden (Dollars)	0	0	0

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Abstract: The information requested in Revenue Procedures 2016-4, 2011-5, 2016-6, and 2016-8 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: Statement of Procedural Rules
  

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 64505	10/23/2015
30-day Notice:	Federal Register Citation:	Citation Date:
	80 FR 81880	12/31/2015
Did the Agency receive public comments on this ICR? No

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

IC Title	Form No.	Form Name
Revenue Procedure 2016-6 (Determination Letters)
Revenue Procedure 2016-4 (Letter Rulings)
Revenue Procedure 2011-5 (Technical Advice)
Revenue Procedure 2016-8 (User Fees)

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ICR Summary 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	17,572	83,074	0	-65,502	0	0
Annual Time Burden (Hours)	45,787	178,146	0	-132,359	0	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: Yes

Burden Reduction Due to: Miscellaneous Actions

Short Statement: The number of respondents for Revenue Procedure 2016-6 has decreased by 65,502 from the collection previously approved by OMB. This results in a net decrease of 132,359 burden hours.

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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: 12/31/2015

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