OMB control number
Safe Harbor for Inadvertent Normalization Violations
OMB 1545-2276 ยท TREAS/IRS.
OMB 1545-2276
Revenue Procedure 2017-47 provides a safe harbor that allows a utility taxpayer that inadvertently uses a practice or procedure that is inconsistent with the normalization rules (such as failure to use the proration methodology) to correct that practice or procedure at the next available opportunity and be considered not to have violated the normalization rules by their inadvertent error without requiring the taxpayer to obtain a private letter ruling from the Service regarding the inadvertent error.
The latest form for Safe Harbor for Inadvertent Normalization Violations expires 2021-04-30 and is listed under ICR 201711-1545-001.
Latest Forms, Documents, and Supporting Material
| Document | Type |
|---|---|
 Rev Proc-2017-47.pdf | Supplementary Document |
 2017-11-30 SS 1545-2276r.doc | Supporting Statement A |
 Rev Proc 2017-47 / Safe Harbor for Inadvertent Normalization Violations |
Information collection |
All Historical Document Collections
| Reference | Filing | Received | Concluded | Action |
|---|---|---|---|---|
| 201711-1545-001 | Extension without change of a currently approved collection | 2018-02-14 | Approved without change | |
| 201703-1545-007 | New collection (Request for a new OMB Control Number) | 2017-03-22 | Approved without change |