Information Collection

Revenue Procedure 97-22, 26 CFR 601.105 Examination of returns and claims for refund, credits, or abatement, determination of correct tax liability

IC 18627 under ICR 201911-1545-001 · OMB 1545-1533.

⚠️ Notice: This information collection may be referencing outdated material. More recent filings for OMB 1545-1533 can be found here:

Documents and Forms

Documents and forms in this information collection
Document Name	Document Type
Revenue Procedure 97-22.rtf RP 97-22	IC Document

IC Title:

Revenue Procedure 97-22, 26 CFR 601.105 Examination of returns and claims for refund, credits, or abatement, determination of correct tax liability

Agency IC Tracking Number:

Is this a Common Form? No

IC Status: Unchanged

Obligation to Respond: Mandatory

CFR Citation: 26 CFR 1.6001-1(e) 26 CFR 1.6001-1(a)

Information Collection Instruments:

table that charts list of instruments
Document Type	Form No.	Form Name	Instrument File	URL	Available Electronically?	Can Be Submitted Electronically?	Electronic Capability

Line of Business: General Government

Subfunction: Taxation Management

Privacy Act System of Records

Title:

FR Citation:

Number of Respondents: 50,000

Number of Respondents for Small Entity: 0

Affected Public: Private Sector

Private Sector: Businesses or other for-profits

Percentage of Respondents Reporting Electronically: 0 %

table that charts list of burden
	Approved	Previously Approved
Annual Number of Responses for this IC	50,000	50,000
Annual IC Time Burden (Hours)	1,000,400	1,000,400
Annual IC Cost Burden (Dollars)	0	0

Documents for IC

table that charts IC Documents
Title	Document	Date Uploaded
RP 97-22	Revenue Procedure 97-22.rtf	09/21/2015

Blank fields in records indicate information that was not collected or not collected electronically prior to July 2006.