Revenue Procedure 2017-4

Forms and Documents

Document Name	Status
Justification of Changes and New Burden Estimates2017.docx Justification for No Material/Nonsubstantive Change	2017-03-28
1545-1520 SS 2017-03-28 (Rev Proc 2017-4) Final.docx Supporting Statement A	2017-03-28

IC Document Collections

IC ID	Document Title	Status
43879	Revenue Procedure 2016-4 (Letter Rulings) Other-Revenue Procedure	Removed
223839	Revenue Procedure 2017-4	New
198593	Revenue Procedure 2016-8 (User Fees) Other-Revenue Procedure	Removed
198592	Revenue Procedure 2016-6 (Determination Letters) Other-Revenue Procedure	Removed
198591	Revenue Procedure 2011-5 (Technical Advice) Other-Revenue Procedure	Removed

ICR Details

OMB Control No: 1545-1520	ICR Reference No: 201610-1545-002
Status: Historical Active	Previous ICR Reference No: 201511-1545-010
Agency/Subagency: TREAS/IRS	Agency Tracking No:
Title: Revenue Procedure 2017-4
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: 04/11/2017
	Date Received in OIRA: 03/28/2017
Terms of Clearance:

	Inventory as of this Action	Requested	Previously Approved
Expiration Date	03/31/2019	03/31/2019	03/31/2019
Responses	8,733	0	17,572
Time Burden (Hours)	18,151	0	45,787
Cost Burden (Dollars)	0	0	0

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Abstract: The information requested in Revenue Procedures 2017-4, 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: 1

IC Title	Form No.	Form Name
Revenue Procedure 2016-4 (Letter Rulings)
Revenue Procedure 2011-5 (Technical Advice)
Revenue Procedure 2016-6 (Determination Letters)
Revenue Procedure 2016-8 (User Fees)
Revenue Procedure 2017-4

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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	8,733	17,572	0	-8,839	0	0
Annual Time Burden (Hours)	18,151	45,787	0	-27,636	0	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: Miscellaneous Actions

Burden decreases because of Program Change due to Agency Discretion: Yes

Burden Reduction Due to: Miscellaneous Actions

Short Statement: Revenue Procedure 2017-4 consolidates the Employee Plans determination letter procedures formerly in Revenue Procedure 2016-6, the Employee Plans letter ruling procedures formerly in Revenue Procedure 2016-4, and the Employee Plans user fee procedures formerly contained in Revenue Procedure 2016-8 and the Employee Plans technical advice formerly in Revenue Procedure 2011-5. The paperwork burden for all four of these revenue procedures that was previously approved by OMB (OMB# 1545-1520) has been reduced as a result of program changes that result in fewer applications being submitted by taxpayers. The reduction in the number of applications reduces the total number of responses even though the number of responses required per application and the average estimated number of hours per response have not changed. Since the paperwork burden is calculated on a per response basis, the reduction in the number of responses results in a lower burden. The relevant program changes include Revenue Procedure 2016-47, permitting taxpayers to self-certify eligibility for a waiver of the 60-day rollover period for distributions from IRAs and qualified plans, and Revenue Procedure 2016-37, announcing a significant reduction in the determination letter program for individually designed plans. See attached justification statement for estimates.

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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: 03/28/2017

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