OMB control number

Revenue Procedure 97-22 Records Maintained on Electronic Storage Systems

OMB 1545-1533 · TREAS/IRS.

OMB 1545-1533

The information requested in Revenue Procedure 97-22 under sections 4 and 5 is required to ensure that records maintained in an electronic storage system will constitute records within the meaning of section 6001.

The latest form for Revenue Procedure 97-22 Records Maintained on Electronic Storage Systems expires 2026-06-30 and can be found here.

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