[Federal Register Volume 80, Number 205 (Friday, October 23, 2015)]
[Notices]
[Pages 64505-64506]
From the Federal Register Online via the Government Publishing Office [www.gpo.gov]
[FR Doc No: 2015-26934]


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DEPARTMENT OF THE TREASURY

Internal Revenue Service


Proposed Collection; Comment Request for Revenue Procedure 2011-
4, Revenue Procedure 2011-5, Revenue Procedure 2011-6, and Revenue 
Procedure 2011-8

AGENCY: Internal Revenue Service (IRS), Treasury.

ACTION: Notice and request for comments.

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SUMMARY: The Department of the Treasury, as part of its continuing 
effort to reduce paperwork and respondent burden, invites the general 
public and other Federal agencies to take this opportunity to comment 
on proposed and/or continuing information collections, as required by 
the Paperwork Reduction Act of 1995, Public Law 104-13 (44 U.S.C. 
3506(c)(2)(A)). Currently, the IRS is soliciting comments concerning 
Revenue Procedure 2011-4 (Letter Rulings), Revenue Procedure 2011-5 
(Technical Advice), Revenue Procedure 2011-6 (Determination Letters), 
and Revenue Procedure 2011-8 (User Fees).

DATES: Written comments should be received on or before December 22, 
2015 to be assured of consideration.

ADDRESSES: Direct all written comments to Elaine Christophe, Internal 
Revenue Service, Room 6129, 1111 Constitution Avenue NW., Washington, 
DC 20224.

FOR FURTHER INFORMATION CONTACT: Requests for additional information or 
copies of the revenue procedures should be directed to Allan Hopkins, 
at Internal Revenue Service, Room 6129, 1111 Constitution Avenue NW., 
Washington, DC 20224, or through the Internet, at 
[email protected].

SUPPLEMENTARY INFORMATION:
    Title: Revenue Procedure 2011-4 (Letter Rulings), Revenue Procedure 
2011-5 (Technical Advice), Revenue Procedure 2011-6 (Determination 
Letters), and Revenue Procedure 2011-8 (User Fees).
    OMB Number: 1545-1520.

[[Page 64506]]

    Revenue Procedure Number: Revenue Procedure 2011-4, Revenue 
Procedure 2011-5, Revenue Procedure 2011-6, and Revenue Procedure 2011-
8.
    Abstract: The information requested in these revenue procedures 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.
    Current Actions: There are no changes being made to these revenue 
procedures at this time.
    Type of Review: Extension of a currently approved collection.
    Affected Public: Individuals or households, business or other for-
profit organizations, not-for-profit institutions, farms, and state, 
local or tribal governments.
    Estimated Number of Respondents: 83,074.
    Estimated Time per Respondent: 2 hours, 8 minutes.
    Estimated Total Annual Burden Hours: 178,146.
    The following paragraph applies to all of the collections of 
information covered by this notice:
    An agency may not conduct or sponsor, and a person is not required 
to respond to, a collection of information unless the collection of 
information displays a valid OMB control number. Books or records 
relating to a collection of information must be retained as long as 
their contents may become material in the administration of any 
internal revenue law. Generally, tax returns and tax return information 
are confidential, as required by 26 U.S.C. 6103.
    Request for Comments: Comments submitted in response to this notice 
will be summarized and/or included in the request for OMB approval. All 
comments will become a matter of public record. Comments are invited 
on: (a) Whether the collection of information is necessary for the 
proper performance of the functions of the agency, including whether 
the information shall have practical utility; (b) the accuracy of the 
agency's estimate of the burden of the collection of information; (c) 
ways to enhance the quality, utility, and clarity of the information to 
be collected; (d) ways to minimize the burden of the collection of 
information on respondents, including through the use of automated 
collection techniques or other forms of information technology; and (e) 
estimates of capital or start-up costs and costs of operation, 
maintenance, and purchase of services to provide information.

    Approved: October 13, 2015.
Elaine Christophe,
OMB Reports Clearance Officer.
[FR Doc. 2015-26934 Filed 10-22-15; 8:45 am]
BILLING CODE 4830-01-P