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\rtlch\fcs1 \af37\afs24 \ltrch\fcs0 \f37\fs24\insrsid2962968 
\par Revenue Procedure 2000-12
\par }\pard \ltrpar\ql \li0\ri0\nowidctlpar\wrapdefault\faauto\rin0\lin0\itap0 {\rtlch\fcs1 \af37\afs24 \ltrch\fcs0 \f37\fs24\insrsid2962968 
\par 
\par 1.\tab }{\rtlch\fcs1 \af37\afs24 \ltrch\fcs0 \f37\fs24\ul\insrsid2962968 CIRCUMSTANCES NECESSITATING COLLECTION OF INFORMATION}{\rtlch\fcs1 \af37\afs24 \ltrch\fcs0 \f37\fs24\insrsid2962968 
\par 
\par }\pard \ltrpar\ql \li720\ri0\nowidctlpar\wrapdefault\faauto\rin0\lin720\itap0 {\rtlch\fcs1 \af37\afs24 \ltrch\fcs0 \f37\fs24\insrsid2962968 On October 6, 1997, the IRS released final regulations under \'a7\'a7
1441 et seq. that contain significant modifications of the procedures for withholding on payments of U.S. source income to foreign persons
 and for reporting information about these payments to the IRS.  The regulations provide for new rules for payments made to foreign intermediaries, such as nominees, custodians, and agents.  The regulations permit foreign intermediaries that become "quali
fied intermediaries" (QI) to certify to a {\*\xmlopen\xmlns2{\factoidname place}}{\*\xmlopen\xmlns2{\factoidname country-region}}U.S.{\*\xmlclose}{\*\xmlclose}
 withholding agent that the beneficial owner of income is a foreign person and, if applicable, that the owner is entitled to a reduced rate of withholding either under the Code or a tax treaty.  These procedures
 are, in part, a response to the comments made by foreign financial institutions that the current {\*\xmlopen\xmlns2{\factoidname place}}{\*\xmlopen\xmlns2{\factoidname country-region}}U.S.{\*\xmlclose}{\*\xmlclose}
 withholding tax regime sometimes requires the disclosure of confidential taxpayer information to competitors.  To become a QI, a foreign person must ente
r into a withholding agreement with the IRS.  The withholding agreement generally would prescribe the QI's compliance requirements, as well as applicable refund and verification procedures.  Section 1.1441-1(e)(5) outlines the QI procedures, including the
 necessary provisions of a withholding agreement.  The revenue procedure provides information about the application process to become a QI, and further elaboration on the terms of the requisite agreement.         
\par }\pard \ltrpar\ql \li0\ri0\nowidctlpar\wrapdefault\faauto\rin0\lin0\itap0 {\rtlch\fcs1 \af37\afs24 \ltrch\fcs0 \f37\fs24\insrsid2962968 
\par 2.\tab }{\rtlch\fcs1 \af37\afs24 \ltrch\fcs0 \f37\fs24\ul\insrsid2962968 METHOD OF COLLECTION AND USE OF DATA}{\rtlch\fcs1 \af37\afs24 \ltrch\fcs0 \f37\fs24\insrsid2962968 
\par 
\par }\pard \ltrpar\ql \li720\ri0\nowidctlpar\wrapdefault\faauto\rin0\lin720\itap0 {\rtlch\fcs1 \af37\afs24 \ltrch\fcs0 \f37\fs24\insrsid2962968 The information will be used by the IRS to ensure compliance with the {\*\xmlopen\xmlns2{\factoidname place}}
{\*\xmlopen\xmlns2{\factoidname country-region}}U.S.{\*\xmlclose}{\*\xmlclose} withholding system under the 1441 regulations (especially proper entitlement to treaty benefits). 
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\par 3.\tab }{\rtlch\fcs1 \af37\afs24 \ltrch\fcs0 \f37\fs24\ul\insrsid2962968 USE OF IMPROVED INFORMATION TECHNOLOGY TO REDUCE BURDEN
\par 
\par }\pard \ltrpar\ql \li720\ri0\nowidctlpar\wrapdefault\faauto\rin0\lin720\itap0 {\rtlch\fcs1 \af37\afs24 \ltrch\fcs0 \f37\fs24\insrsid2962968 IRS Publications, Regu
lations, Notices and Letters are to be electronically enabled on an as practicable basis in accordance with the IRS Reform and Restructuring Act of 1998.
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\par 4.\tab }{\rtlch\fcs1 \af37\afs24 \ltrch\fcs0 \f37\fs24\ul\insrsid2962968 EFFORTS TO IDENTIFY DUPLICATION
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\par }{\rtlch\fcs1 \af37\afs24 \ltrch\fcs0 \f37\fs24\insrsid2962968 \tab We have attempted to eliminate duplication within the agency wherever possible.  
\par 
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METHODS TO MINIMIZE BURDEN ON SMALL BUSINESSES OR OTHER}{\rtlch\fcs1 \af37\afs24 \ltrch\fcs0 \f37\fs24\insrsid2962968             }{\rtlch\fcs1 \af37\afs24 \ltrch\fcs0 \f37\fs24\ul\insrsid2962968 SMALL ENTITIES}{\rtlch\fcs1 \af37\afs24 \ltrch\fcs0 
\f37\fs24\insrsid2962968 
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\par Not Applicable.  
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\par 
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\tx720\wrapdefault\faauto\rin0\lin720\itap0 \rtlch\fcs1 \af5\afs20\alang1025 \ltrch\fcs0 \f5\fs20\lang1033\langfe1033\cgrid\langnp1033\langfenp1033 {\rtlch\fcs1 \af37\afs24 \ltrch\fcs0 \f37\fs24\insrsid2962968 6.\tab }{\rtlch\fcs1 \af37\afs24 \ltrch\fcs0 
\f37\fs24\ul\insrsid2962968 CONSEQUENCES OF LESS FREQUENT COLLECTION ON FEDERAL PROGRAMS OR POLICY ACTIVITIES
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\par }{\rtlch\fcs1 \af37\afs24 \ltrch\fcs0 \f37\fs24\insrsid2962968 \tab Not Applicable.
\par 
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SPECIAL CIRCUMSTANCES REQUIRING DATA COLLECTION TO BE INCONSISTENT WITH GUIDELINES IN 5 CFR 1320.5(d)(2)
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\pndec\pnstart8\pnhang {\pntxta .}}{\*\pnseclvl7\pndec\pnstart8\pnhang {\pntxta .}}{\*\pnseclvl8\pndec\pnstart8\pnhang {\pntxta .}}{\*\pnseclvl9\pndec\pnstart8\pnhang {\pntxta .}}{\pntext\pard\plain\ltrpar \s15 \rtlch\fcs1 \af37 \ltrch\fcs0 \f37 
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\af5\afs24\alang1025 \ltrch\fcs0 \f5\fs24\lang1033\langfe1033\cgrid\langnp1033\langfenp1033 {\rtlch\fcs1 \af37 \ltrch\fcs0 \f37\ul\insrsid2962968 CONSULTATION WITH INDIVIDUALS OUTSIDE OF THE AGENCY ON}{\rtlch\fcs1 \af37 \ltrch\fcs0 \f37\insrsid2962968  
\tab        }{\rtlch\fcs1 \af37 \ltrch\fcs0 \f37\ul\insrsid2962968 AVAILABILITY OF DATA, FREQUENCY OF COLLECTION, CLARITY OF}{\rtlch\fcs1 \af37 \ltrch\fcs0 \f37\insrsid2962968         }{\rtlch\fcs1 \af37 \ltrch\fcs0 \f37\ul\insrsid2962968 
INSTRUCTIONS AND FORMS, AND DATA ELEMENTS}{\rtlch\fcs1 \af37 \ltrch\fcs0 \f37\insrsid2962968 
\par }\pard\plain \ltrpar\ql \li0\ri0\sl-2\slmult0\nowidctlpar\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af5\afs20\alang1025 \ltrch\fcs0 \f5\fs20\lang1033\langfe1033\cgrid\langnp1033\langfenp1033 {\rtlch\fcs1 \af5\afs24 \ltrch\fcs0 \fs24\insrsid2962968 

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\par }\pard \ltrpar\ql \li720\ri0\nowidctlpar\wrapdefault\faauto\ilvl12\rin0\lin720\itap0 {\rtlch\fcs1 \af37\afs24 \ltrch\fcs0 \f37\fs24\insrsid2962968 Revenue Procedure 98-27 was published in the }{\rtlch\fcs1 \ab\af37\afs24 \ltrch\fcs0 
\b\f37\fs24\insrsid2962968 Internal Revenue Bulletin}{\rtlch\fcs1 \af37\afs24 \ltrch\fcs0 \f37\fs24\insrsid2962968  on April 13, 1998 (1998-15 IRB 15).  Revenue Procedure 2000-12 was published in the}{\rtlch\fcs1 \ab\af37\afs24 \ltrch\fcs0 
\b\f37\fs24\insrsid2962968  Internal}{\rtlch\fcs1 \af37\afs24 \ltrch\fcs0 \f37\fs24\insrsid2962968  }{\rtlch\fcs1 \ab\af37\afs24 \ltrch\fcs0 \b\f37\fs24\insrsid2962968 Revenue Bulletin}{\rtlch\fcs1 \af37\afs24 \ltrch\fcs0 \f37\fs24\insrsid2962968 
 on January 24, 2000 (2000-4 IRB 387). Revenue Procedure 2000-12 supercedes and obsoleted Revenue Procedure 98-27.
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\ltrch\fcs0 \b\f37\fs24\insrsid2962968 Federal Register}{\rtlch\fcs1 \af37\afs24 \ltrch\fcs0 \f37\fs24\insrsid2962968  Notice dated }{\rtlch\fcs1 \af37\afs24 \ltrch\fcs0 \f37\fs24\insrsid3496378 March 28, 2007 (72 FR 14646)}{\rtlch\fcs1 \af37\afs24 
\ltrch\fcs0 \f37\fs24\insrsid2962968 .  
\par }\pard \ltrpar\ql \li0\ri0\nowidctlpar\wrapdefault\faauto\ilvl12\rin0\lin0\itap0 {\rtlch\fcs1 \af37\afs24 \ltrch\fcs0 \f37\fs24\insrsid2962968 
\par }\pard \ltrpar\ql \fi-720\li720\ri0\nowidctlpar\tx720\wrapdefault\faauto\ilvl12\rin0\lin720\itap0 {\rtlch\fcs1 \af37\afs24 \ltrch\fcs0 \f37\fs24\insrsid2962968 9.\tab }{\rtlch\fcs1 \af37\afs24 \ltrch\fcs0 \f37\fs24\ul\insrsid2962968 
EXPLANATION OF DECISION TO PROVIDE ANY PAYMENT OR GIFT TO}{\rtlch\fcs1 \af37\afs24 \ltrch\fcs0 \f37\fs24\insrsid2962968  }{\rtlch\fcs1 \af37\afs24 \ltrch\fcs0 \f37\fs24\ul\insrsid2962968 RESPONDENTS}{\rtlch\fcs1 \af37\afs24 \ltrch\fcs0 
\f37\fs24\insrsid2962968 
\par }\pard \ltrpar\ql \li0\ri0\nowidctlpar\wrapdefault\faauto\ilvl12\rin0\lin0\itap0 {\rtlch\fcs1 \af37\afs24 \ltrch\fcs0 \f37\fs24\insrsid2962968 
\par }\pard \ltrpar\ql \li720\ri0\nowidctlpar\wrapdefault\faauto\ilvl12\rin0\lin720\itap0 {\rtlch\fcs1 \af37\afs24 \ltrch\fcs0 \f37\fs24\insrsid2962968 Not Applicable.
\par }\pard \ltrpar\ql \li0\ri0\nowidctlpar\wrapdefault\faauto\ilvl12\rin0\lin0\itap0 {\rtlch\fcs1 \af37\afs24 \ltrch\fcs0 \f37\fs24\insrsid2962968 
\par 10.\tab }{\rtlch\fcs1 \af37\afs24 \ltrch\fcs0 \f37\fs24\ul\insrsid2962968 ASSURANCE OF CONFIDENTIALITY OF RESPONSES}{\rtlch\fcs1 \af37\afs24 \ltrch\fcs0 \f37\fs24\insrsid2962968 
\par 
\par }\pard \ltrpar\ql \li720\ri0\nowidctlpar\wrapdefault\faauto\ilvl12\rin0\lin720\itap0 {\rtlch\fcs1 \af37\afs24 \ltrch\fcs0 \f37\fs24\insrsid2962968 Generally, tax returns and return information are confidential as required by 26 USC 6103.  
\par }\pard \ltrpar\ql \li0\ri0\nowidctlpar\wrapdefault\faauto\ilvl12\rin0\lin0\itap0 {\rtlch\fcs1 \af37\afs24 \ltrch\fcs0 \f37\fs24\insrsid2962968 
\par 11.\tab }{\rtlch\fcs1 \af37\afs24 \ltrch\fcs0 \f37\fs24\ul\insrsid2962968 JUSTIFICATION OF SENSITIVE QUESTIONS
\par 
\par }{\rtlch\fcs1 \af37\afs24 \ltrch\fcs0 \f37\fs24\insrsid2962968 \tab Not Applicable.
\par 
\par }{\rtlch\fcs1 \af5\afs24 \ltrch\fcs0 \fs24\insrsid2962968 \sect }\sectd \ltrsect\sbknone\linex0\headery1440\footery1440\endnhere\sectdefaultcl\sftnbj {\headerr \ltrpar \pard\plain \ltrpar\ql \li0\ri0\nowidctlpar\posxc\nowrap\faauto\rin0\lin0\itap0 
\rtlch\fcs1 \af5\afs20\alang1025 \ltrch\fcs0 \f5\fs20\lang1033\langfe1033\cgrid\langnp1033\langfenp1033 {\field{\*\fldinst {\rtlch\fcs1 \ab\af5\afs24 \ltrch\fcs0 \b\fs24\insrsid2962968  PAGE  }}{\fldrslt {\rtlch\fcs1 \ab\af5\afs24 \ltrch\fcs0 
\b\fs24\lang1024\langfe1024\noproof\insrsid2962968 3}}}\sectd \linex0\endnhere\sectdefaultcl\sftnbj {\rtlch\fcs1 \ab\af5\afs24 \ltrch\fcs0 \b\fs24\insrsid2962968 
\par }\pard \ltrpar\ql \li0\ri0\nowidctlpar\wrapdefault\faauto\rin0\lin0\itap0 {\rtlch\fcs1 \af5 \ltrch\fcs0 \insrsid2962968 
\par }}{\*\pnseclvl1\pndec\pnstart12\pnhang {\pntxta .}}{\*\pnseclvl2\pndec\pnstart12\pnhang {\pntxta .}}{\*\pnseclvl3\pndec\pnstart12\pnhang {\pntxta .}}{\*\pnseclvl4\pndec\pnstart12\pnhang {\pntxta .}}{\*\pnseclvl5\pndec\pnstart12\pnhang {\pntxta .}}
{\*\pnseclvl6\pndec\pnstart12\pnhang {\pntxta .}}{\*\pnseclvl7\pndec\pnstart12\pnhang {\pntxta .}}{\*\pnseclvl8\pndec\pnstart12\pnhang {\pntxta .}}{\*\pnseclvl9\pndec\pnstart12\pnhang {\pntxta .}}\pard\plain \ltrpar\ql \li0\ri0\sl-2\slmult0
\nowidctlpar\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af5\afs20\alang1025 \ltrch\fcs0 \f5\fs20\lang1033\langfe1033\cgrid\langnp1033\langfenp1033 {\rtlch\fcs1 \af5\afs24 \ltrch\fcs0 \fs24\insrsid2962968 
\par {\pntext\pard\plain\ltrpar \s15 \rtlch\fcs1 \af37 \ltrch\fcs0 \f37 \hich\af37\dbch\af0\loch\f37 12.\tab}}\pard\plain \ltrpar\s15\ql \fi-720\li720\ri0\nowidctlpar\tx720\wrapdefault{\*\pn \pnlvlbody\ilvl0\ls2\pnrnot0\pndec\pnf37\pnstart12\pnindent1\pnhang 
{\pntxta .}}\faauto\ls2\rin0\lin720\itap0 \rtlch\fcs1 \af5\afs24\alang1025 \ltrch\fcs0 \f5\fs24\lang1033\langfe1033\cgrid\langnp1033\langfenp1033 {\rtlch\fcs1 \af37 \ltrch\fcs0 \f37\ul\insrsid2962968 ESTIMATED BURDEN OF INFORMATION COLLECTION
\par }\pard\plain \ltrpar\ql \li0\ri0\nowidctlpar\wrapdefault\faauto\ilvl12\rin0\lin0\itap0 \rtlch\fcs1 \af5\afs20\alang1025 \ltrch\fcs0 \f5\fs20\lang1033\langfe1033\cgrid\langnp1033\langfenp1033 {\rtlch\fcs1 \af37\afs24 \ltrch\fcs0 
\f37\fs24\ul\insrsid2962968 
\par }\pard \ltrpar\ql \li720\ri0\nowidctlpar\wrapdefault\faauto\ilvl12\rin0\lin720\itap0 {\rtlch\fcs1 \af37\afs24 \ltrch\fcs0 \f37\fs24\insrsid2962968 Section 3.
02 requires a written application requesting various items of information about the applicant.  We estimate that approximately 3,000 persons will submit applications, and that it will take approximately 1 hour, 20 minutes to complete each application or t
he average.  The total time estimate is 4,000 hours.
\par }\pard \ltrpar\ql \li0\ri0\nowidctlpar\wrapdefault\faauto\ilvl12\rin0\lin0\itap0 {\rtlch\fcs1 \af37\afs24 \ltrch\fcs0 \f37\fs24\insrsid2962968 
\par }\pard \ltrpar\ql \li720\ri0\nowidctlpar\wrapdefault\faauto\ilvl12\rin0\lin720\itap0 {\rtlch\fcs1 \af37\afs24 \ltrch\fcs0 \f37\fs24\insrsid2962968 
Section 4 sets forth the text of a withholding agreement which includes the QI's obligations to obtain beneficial owner statements or documentation and report (or otherwise make available) beneficial own
er information to the IRS under the agreement.  Most of the collections of information contained in the revenue procedure will be reflected on the QI's Form W-8, Form 1042 and Form 1042S (where necessary to be filed), and the accompanying statements to th
ese forms.  However, there are some instances where the collections of information are not included, or provided for, in one of the previously-mentioned forms.  These collections of information are as follows:
\par }\pard \ltrpar\ql \li0\ri0\nowidctlpar\wrapdefault\faauto\ilvl12\rin0\lin0\itap0 {\rtlch\fcs1 \af37\afs24 \ltrch\fcs0 \f37\fs24\insrsid2962968 
\par }\pard \ltrpar\ql \li720\ri0\nowidctlpar\wrapdefault\faauto\ilvl12\rin0\lin720\itap0 {\rtlch\fcs1 \af37\afs24 \ltrch\fcs0 \f37\fs24\insrsid2962968 
Section 6.01 of the agreement requires a QI to provide any identifying information (e.g., name, address, or TIN) it may have regarding a {\*\xmlopen\xmlns2{\factoidname place}}{\*\xmlopen\xmlns2{\factoidname country-region}}U.S.{\*\xmlclose}{\*\xmlclose}
 payee that is required to, but does not, provide a Form 1099.  We estimate that the QIs will have to provide this 
information for approximately 6,500 payees and that it will take approximately .25 hours to complete each submission of information.  The total time estimate is 1,625 hours.
\par }\pard \ltrpar\ql \li0\ri0\nowidctlpar\wrapdefault\faauto\ilvl12\rin0\lin0\itap0 {\rtlch\fcs1 \af37\afs24 \ltrch\fcs0 \f37\fs24\insrsid2962968 
\par }\pard \ltrpar\ql \li720\ri0\nowidctlpar\wrapdefault\faauto\ilvl12\rin0\lin720\itap0 {\rtlch\fcs1 \af37\afs24 \ltrch\fcs0 \f37\fs24\insrsid2962968 Section 5.03 of the agreement requires a QI to obtain certain certifications and/
or representations from non-individual payees claiming treaty benefits.  We estimate that 88,379 non-individuals payees will have to provide this information to the QIs, and that each occurrence would take approximately an average of .50 hours.  The total
 time estimate is 44,190 hours.
\par }\pard \ltrpar\ql \li0\ri0\nowidctlpar\wrapdefault\faauto\ilvl12\rin0\lin0\itap0 {\rtlch\fcs1 \af37\afs24 \ltrch\fcs0 \f37\fs24\insrsid2962968 
\par }\pard \ltrpar\ql \li720\ri0\nowidctlpar\wrapdefault\faauto\ilvl12\rin0\lin720\itap0 {\rtlch\fcs1 \af37\afs24 \ltrch\fcs0 \f37\fs24\insrsid2962968 
Section 5.12 of the agreement  requires a QI to maintain a record of the documentation received and reviewed for purposes of satisfying  the terms of its withholding agreement.  We estimate that the QIs will have approximate
ly 1,000,000 occurrences for record retention and that it will take approximately .25 hours per occurrence.  The total time estimate is 250,000 hours.
\par }\pard \ltrpar\ql \li0\ri0\nowidctlpar\wrapdefault\faauto\ilvl12\rin0\lin0\itap0 {\rtlch\fcs1 \af37\afs24 \ltrch\fcs0 \f37\fs24\insrsid2962968 
\par }\pard \ltrpar\ql \li720\ri0\nowidctlpar\wrapdefault\faauto\ilvl12\rin0\lin720\itap0 {\rtlch\fcs1 \af37\afs24 \ltrch\fcs0 \f37\fs24\insrsid2962968 Section 9.01 of the agreement requires a QI (who does not assume primary withholding responsibility) to 
provide sufficient information to a withholding agent so that the withholding agent can make adjustments for any over- and underwithholding.  We estimate that there will be approximately 100 QIs in this situation and that it will take approximately 12 hou
rs per QI to provide this information.  The total time estimate is 1,200 hours.
\par }\pard \ltrpar\ql \li0\ri0\nowidctlpar\wrapdefault\faauto\ilvl12\rin0\lin0\itap0 {\rtlch\fcs1 \af37\afs24 \ltrch\fcs0 \f37\fs24\insrsid2962968 
\par }\pard \ltrpar\ql \li720\ri0\nowidctlpar\wrapdefault\faauto\ilvl12\rin0\lin720\itap0 {\rtlch\fcs1 \af37\afs24 \ltrch\fcs0 \f37\fs24\insrsid2962968 
Section 11.02 of the agreement requires a QI to give notice of termination to the IRS if it wishes to terminate the agreement.  We estimate that approximately 12 QIs will submi
t this notification, and that it will take approximately .25 hours.  The total time estimate is 3 hours.        
\par }\pard \ltrpar\ql \li0\ri0\nowidctlpar\wrapdefault\faauto\ilvl12\rin0\lin0\itap0 {\rtlch\fcs1 \af37\afs24 \ltrch\fcs0 \f37\fs24\insrsid2962968 
\par }\pard \ltrpar\ql \li720\ri0\nowidctlpar\wrapdefault\faauto\ilvl12\rin0\lin720\itap0 {\rtlch\fcs1 \af37\afs24 \ltrch\fcs0 \f37\fs24\ul\insrsid2962968 TOTAL BURDEN}{\rtlch\fcs1 \af37\afs24 \ltrch\fcs0 \f37\fs24\insrsid2962968 :  301,018 hours
\par }\pard \ltrpar\ql \li0\ri0\nowidctlpar\wrapdefault\faauto\ilvl12\rin0\lin0\itap0 {\rtlch\fcs1 \af37\afs24 \ltrch\fcs0 \f37\fs24\insrsid2962968 
\par }\pard \ltrpar\ql \li720\ri0\nowidctlpar\wrapdefault\faauto\ilvl12\rin0\lin720\itap0 {\rtlch\fcs1 \af37\afs24 \ltrch\fcs0 \f37\fs24\insrsid2962968 Estimates of the annualized cost to respondents for the hour burdens shown are not available at this time.

\par }{\rtlch\fcs1 \af37\afs24 \ltrch\fcs0 \f37\fs24\insrsid3496378 
\par 
\par }{\rtlch\fcs1 \af5\afs24 \ltrch\fcs0 \fs24\insrsid2962968 
\par }{\rtlch\fcs1 \af5\afs24 \ltrch\fcs0 \fs24\insrsid3496378 \sect }\sectd \ltrsect\sbknone\linex0\headery1440\footery1440\endnhere\sectdefaultcl\sftnbj {\headerr \ltrpar \pard\plain \ltrpar\ql \li0\ri0\nowidctlpar\posxc\nowrap\faauto\rin0\lin0\itap0 
\rtlch\fcs1 \af5\afs20\alang1025 \ltrch\fcs0 \f5\fs20\lang1033\langfe1033\cgrid\langnp1033\langfenp1033 {\field{\*\fldinst {\rtlch\fcs1 \ab\af5\afs24 \ltrch\fcs0 \b\fs24\insrsid2962968  PAGE  }}{\fldrslt {\rtlch\fcs1 \ab\af5\afs24 \ltrch\fcs0 
\b\fs24\lang1024\langfe1024\noproof\insrsid2962968 4}}}\sectd \linex0\endnhere\sectdefaultcl\sftnbj {\rtlch\fcs1 \ab\af5\afs24 \ltrch\fcs0 \b\fs24\insrsid2962968 
\par }\pard \ltrpar\ql \li0\ri0\nowidctlpar\wrapdefault\faauto\rin0\lin0\itap0 {\rtlch\fcs1 \af5 \ltrch\fcs0 \insrsid2962968 
\par }}{\*\pnseclvl1\pnucrm\pnstart1\pnindent720\pnhang {\pntxta .}}{\*\pnseclvl2\pnucltr\pnstart1\pnindent720\pnhang {\pntxta .}}{\*\pnseclvl3\pndec\pnstart1\pnindent720\pnhang {\pntxta .}}{\*\pnseclvl4\pnlcltr\pnstart1\pnindent720\pnhang {\pntxta )}}
{\*\pnseclvl5\pndec\pnstart1\pnindent720\pnhang {\pntxtb (}{\pntxta )}}{\*\pnseclvl6\pnlcltr\pnstart1\pnindent720\pnhang {\pntxtb (}{\pntxta )}}{\*\pnseclvl7\pnlcrm\pnstart1\pnindent720\pnhang {\pntxtb (}{\pntxta )}}{\*\pnseclvl8
\pnlcltr\pnstart1\pnindent720\pnhang {\pntxtb (}{\pntxta )}}{\*\pnseclvl9\pnlcrm\pnstart1\pnindent720\pnhang {\pntxtb (}{\pntxta )}}\pard\plain \ltrpar\ql \li0\ri0\sl-2\slmult0\nowidctlpar\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 
\af5\afs20\alang1025 \ltrch\fcs0 \f5\fs20\lang1033\langfe1033\cgrid\langnp1033\langfenp1033 {\rtlch\fcs1 \af5\afs24 \ltrch\fcs0 \fs24\insrsid2962968 
\par {\pntext\pard\plain\ltrpar \s15 \rtlch\fcs1 \af37 \ltrch\fcs0 \f37 \hich\af37\dbch\af0\loch\f37 12.\tab}}\pard\plain \ltrpar\s15\ql \fi-720\li720\ri0\nowidctlpar\tx720\wrapdefault{\*\pn \pnlvlbody\ilvl0\ls3\pnrnot0\pndec\pnf37\pnstart12\pnindent1\pnhang 
{\pntxta .}}\faauto\ls3\rin0\lin720\itap0 \rtlch\fcs1 \af5\afs24\alang1025 \ltrch\fcs0 \f5\fs24\lang1033\langfe1033\cgrid\langnp1033\langfenp1033 {\rtlch\fcs1 \af37 \ltrch\fcs0 \f37\ul\insrsid2962968 ESTIMATED TOTAL ANNUAL COST BURDEN TO RESPONDENTS}{
\rtlch\fcs1 \af37 \ltrch\fcs0 \f37\insrsid2962968 
\par }\pard\plain \ltrpar\ql \li0\ri0\nowidctlpar\wrapdefault\faauto\ilvl12\rin0\lin0\itap0 \rtlch\fcs1 \af5\afs20\alang1025 \ltrch\fcs0 \f5\fs20\lang1033\langfe1033\cgrid\langnp1033\langfenp1033 {\rtlch\fcs1 \af37\afs24 \ltrch\fcs0 \f37\fs24\insrsid2962968 

\par }\pard \ltrpar\ql \li720\ri0\nowidctlpar\wrapdefault\faauto\ilvl12\rin0\lin720\itap0 {\rtlch\fcs1 \af37\afs24 \ltrch\fcs0 \f37\fs24\insrsid2962968 As suggested by OMB, our }{\rtlch\fcs1 \ab\af37\afs24 \ltrch\fcs0 \b\f37\fs24\insrsid2962968 
Federal Register}{\rtlch\fcs1 \af37\afs24 \ltrch\fcs0 \f37\fs24\insrsid2962968  Notice dated }{\rtlch\fcs1 \af37\afs24 \ltrch\fcs0 \f37\fs24\insrsid3496378 March 28, 2007 (72 FR 14646)}{\rtlch\fcs1 \af37\afs24 \ltrch\fcs0 \f37\fs24\insrsid2962968 
, requested public comments on estimates of cost  burden that are not captured in the estimates of burden hours, i.e., estimates of capital or start-up costs and  costs of operation, maintenance, and purchase of services to provide i
nformation.  However, we did not receive any response from taxpayers on this subject.  As a result, estimates of the cost burdens are not available at this time.
\par 
\par }\pard \ltrpar\ql \fi-720\li720\ri0\nowidctlpar\tx720\wrapdefault\faauto\ilvl12\rin0\lin720\itap0 {\rtlch\fcs1 \af37\afs24 \ltrch\fcs0 \f37\fs24\insrsid2962968 14.\tab }{\rtlch\fcs1 \af37\afs24 \ltrch\fcs0 \f37\fs24\ul\insrsid2962968 
ESTIMATED ANNUALIZED COSTS TO THE FEDERAL GOVERNMENT}{\rtlch\fcs1 \af37\afs24 \ltrch\fcs0 \f37\fs24\insrsid2962968 
\par }\pard \ltrpar\ql \li0\ri0\nowidctlpar\wrapdefault\faauto\ilvl12\rin0\lin0\itap0 {\rtlch\fcs1 \af37\afs24 \ltrch\fcs0 \f37\fs24\insrsid2962968 
\par \tab Not Applicable.
\par 
\par 15.\tab }{\rtlch\fcs1 \af37\afs24 \ltrch\fcs0 \f37\fs24\ul\insrsid2962968 REASONS FOR CHANGE IN BURDEN}{\rtlch\fcs1 \af37\afs24 \ltrch\fcs0 \f37\fs24\insrsid2962968 
\par 
\par }\pard \ltrpar\ql \li720\ri0\nowidctlpar\wrapdefault\faauto\ilvl12\rin0\lin720\itap0 {\rtlch\fcs1 \af37\afs24 \ltrch\fcs0 \f37\fs24\insrsid2962968 
There is no change in the paperwork burden previously approved by OMB.  We are making this submission to renew the OMB approval.
\par }\pard \ltrpar\ql \li0\ri0\nowidctlpar\wrapdefault\faauto\ilvl12\rin0\lin0\itap0 {\rtlch\fcs1 \af37\afs24 \ltrch\fcs0 \f37\fs24\insrsid2962968 
\par 16.\tab }{\rtlch\fcs1 \af37\afs24 \ltrch\fcs0 \f37\fs24\ul\insrsid2962968 PLANS FOR TABULATION, STATISTICAL ANALYSIS AND PUBLICATION
\par 
\par }{\rtlch\fcs1 \af37\afs24 \ltrch\fcs0 \f37\fs24\insrsid2962968 \tab Not Applicable.
\par 
\par }\pard \ltrpar\ql \fi-720\li720\ri0\nowidctlpar\tx720\wrapdefault\faauto\ilvl12\rin0\lin720\itap0 {\rtlch\fcs1 \af37\afs24 \ltrch\fcs0 \f37\fs24\insrsid2962968 17.\tab }{\rtlch\fcs1 \af37\afs24 \ltrch\fcs0 \f37\fs24\ul\insrsid2962968 REASONS WH
Y DISPLAYING THE OMB EXPIRATION DATE IS INAPPROPRIATE}{\rtlch\fcs1 \af37\afs24 \ltrch\fcs0 \f37\fs24\insrsid2962968 
\par }\pard \ltrpar\ql \li0\ri0\nowidctlpar\wrapdefault\faauto\ilvl12\rin0\lin0\itap0 {\rtlch\fcs1 \af37\afs24 \ltrch\fcs0 \f37\fs24\insrsid2962968 
\par }\pard \ltrpar\ql \li720\ri0\nowidctlpar\wrapdefault\faauto\ilvl12\rin0\lin720\itap0 {\rtlch\fcs1 \af37\afs24 \ltrch\fcs0 \f37\fs24\insrsid2962968 
We believe that displaying the OMB expiration date is inappropriate because it could cause confusion by leading taxpayers to believe that the revenue procedure sunsets as of the expiration date.  Taxpa
yers are not likely to be aware that the Service intends to request renewal of the OMB approval and obtain a new expiration date before the old one expires.
\par }\pard \ltrpar\ql \li0\ri0\nowidctlpar\wrapdefault\faauto\ilvl12\rin0\lin0\itap0 {\rtlch\fcs1 \af37\afs24 \ltrch\fcs0 \f37\fs24\insrsid2962968 
\par }\pard \ltrpar\ql \fi-720\li720\ri0\nowidctlpar\tx720\wrapdefault\faauto\ilvl12\rin0\lin720\itap0 {\rtlch\fcs1 \af37\afs24 \ltrch\fcs0 \f37\fs24\insrsid2962968 18.\tab }{\rtlch\fcs1 \af37\afs24 \ltrch\fcs0 \f37\fs24\ul\insrsid2962968 
EXCEPTIONS TO THE CERTIFICATION STATEMENT ON OMB FORM 83-I}{\rtlch\fcs1 \af37\afs24 \ltrch\fcs0 \f37\fs24\insrsid2962968 
\par }\pard \ltrpar\ql \li0\ri0\nowidctlpar\wrapdefault\faauto\ilvl12\rin0\lin0\itap0 {\rtlch\fcs1 \af37\afs24 \ltrch\fcs0 \f37\fs24\insrsid2962968 
\par }\pard \ltrpar\ql \li720\ri0\nowidctlpar\wrapdefault\faauto\ilvl12\rin0\lin720\itap0 {\rtlch\fcs1 \af37\afs24 \ltrch\fcs0 \f37\fs24\insrsid2962968 Not applicable.
\par }\pard \ltrpar\ql \li0\ri0\nowidctlpar\wrapdefault\faauto\ilvl12\rin0\lin0\itap0 {\rtlch\fcs1 \af37\afs24 \ltrch\fcs0 \f37\fs24\insrsid2962968 
\par }{\rtlch\fcs1 \ab\af37\afs24 \ltrch\fcs0 \b\f37\fs24\ul\insrsid2962968 Note}{\rtlch\fcs1 \ab\af37\afs24 \ltrch\fcs0 \b\f37\fs24\insrsid2962968 :}{\rtlch\fcs1 \af37\afs24 \ltrch\fcs0 \f37\fs24\insrsid2962968   The follow
ing paragraph applies to all of the collections of information in this submission:
\par 
\par \tab 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 con
trol 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.
\par 
\par      }{\rtlch\fcs1 \af5 \ltrch\fcs0 \insrsid2962968 
\par }}