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

Documents and Forms

Document Name Document Type
Revenue Procedure 97-22.rtf RP 97-22 IC Document
Revenue Procedure 97-22.rtf RP 97-22 IC Document

Information Collection (IC) Details

View Information Collection (IC)

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: Modified

Obligation to Respond: Mandatory

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

Information Collection 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: 50,200	Number of Respondents for Small Entity: 0

Affected Public: Private Sector	Private Sector: Businesses or other for-profits

Percentage of Respondents Reporting Electronically: 0 %

	Approved	Change Due to Adjustment in Agency Estimate	Previously Approved
Annual Number of Responses for this IC	50,200	200	50,000
Annual IC Time Burden (Hours)	1,000,400	0	1,000,400
Annual IC Cost Burden (Dollars)	0	0	0

Documents for IC

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.