Revenue Procedure 2009-14, Prefiling Agreements Program (Superseded 2007-17)

Forms and Documents

Document Name	Status
RP 2009-14_Sup Stmnt.doc Supporting Statement A	2009-05-15
RP_ 2009-14_012109.doc.pdf Supplementary Document	2009-05-13

IC Document Collections

IC ID	Document Title	Status
19127	Revenue Procedure 2009-14, Prefiling Agreements Program (Superseded 2007-17)	Modified

ICR Details

OMB Control No: 1545-1684	ICR Reference No: 200905-1545-012
Status: Historical Active	Previous ICR Reference No: 200606-1545-042
Agency/Subagency: TREAS/IRS	Agency Tracking No: CB-1684-012
Title: Revenue Procedure 2009-14, Prefiling Agreements Program (Superseded 2007-17)
Type of Information Collection: Revision of a currently approved collection	Common Form ICR:  No
Type of Review Request: Regular
OIRA Conclusion Action: Approved without change	Conclusion Date: 08/17/2009
	Date Received in OIRA: 06/29/2009
Terms of Clearance:

	Inventory as of this Action	Requested	Previously Approved
Expiration Date	08/31/2012	36 Months From Approved	08/31/2009
Responses	18	0	60
Time Burden (Hours)	13,134	0	49,215
Cost Burden (Dollars)	0	0	0

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Abstract: Revenue Procedure 2009-14 permits a taxpayer under the jurisdiction of the Large and Mid-Size Business Division to request that the Service examines specific issues relating to tax returns before those returns are filed. This revenue procedure provides the framework within

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Authorizing Statute(s): US Code: 26 USC 989 Name of Law: Qualified business unit
   US Code: 26 USC 864 Name of Law: Trading in securities or commodities
   US Code: 26 USC 6662 Name of Law: Imposition of accuracy-related penalty on underpayments
  

Citations for New Statutory Requirements: None

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Associated Rulemaking Information
RIN:	Stage of Rulemaking:	Federal Register Citation:	Date:
	Not associated with rulemaking

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Federal Register Notices & Comments
60-day Notice:	Federal Register Citation:	Citation Date:
	74 FR 10806	03/12/2009
30-day Notice:	Federal Register Citation:	Citation Date:
	74 FR 30677	06/26/2009
Did the Agency receive public comments on this ICR? No

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Number of Information Collection (IC) in this ICR: 1

IC Title	Form No.	Form Name
Revenue Procedure 2009-14, Prefiling Agreements Program (Superseded 2007-17)

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ICR Summary of Burden

	Total Approved	Previously Approved	Change Due to New Statute	Change Due to Agency Discretion	Change Due to Adjustment in Estimate	Change Due to Potential Violation of the PRA
Annual Number of Responses	18	60	0	-42	0	0
Annual Time Burden (Hours)	13,134	49,215	0	-36,081	0	0
Annual Cost Burden (Dollars)	0	0	0	0	0	0

Burden increases because of Program Change due to Agency Discretion: No

Burden Increase Due to:

Burden decreases because of Program Change due to Agency Discretion: Yes

Burden Reduction Due to: Miscellaneous Actions

Short Statement: Due to revision of the revenue procedure and the agency discretion of experimenting with the previous numbers; the burden hours decreased by 36,081. The total burden hours are now 13,134. These experimental changes also resulted in a decrease of estimated responses by 42, making the total responses 18.

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Annual Cost to Federal Government: $0

Does this IC contain surveys, censuses, or employ statistical methods? No

Is the Supporting Statement intended to be a Privacy Impact Assessment required by the E-Government Act of 2002? No

Is this ICR related to the Affordable Care Act [Pub. L. 111-148 & 111-152]? Uncollected

Is this ICR related to the Dodd-Frank Wall Street Reform and Consumer Protection Act, [Pub. L. 111-203]? Uncollected

Is this ICR related to the American Recovery and Reinvestment Act of 2009 (ARRA)? No

Is this ICR related to the Pandemic Response? Uncollected

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Common Form ICR:  No

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On behalf of this Federal agency, I certify that the collection of information encompassed by this request complies with 5 CFR 1320.9 and the related provisions of 5 CFR 1320.8(b)(3).

The following is a summary of the topics, regarding the proposed collection of information, that the certification covers:

(a) It is necessary for the proper performance of agency functions;

(b) It avoids unnecessary duplication;

(c) It reduces burden on small entities;

(d) It uses plain, coherent, and unambiguous language that is understandable to respondents;

(e) Its implementation will be consistent and compatible with current reporting and recordkeeping practices;

(f) It indicates the retention periods for recordkeeping requirements;

(g) It informs respondents of the information called for under 5 CFR 1320.8 (b)(3) about:

(i) Why the information is being collected;

(ii) Use of information;

(iii) Burden estimate;

(iv) Nature of response (voluntary, required for a benefit, or mandatory);

(v) Nature and extent of confidentiality; and

(vi) Need to display currently valid OMB control number;

(h) It was developed by an office that has planned and allocated resources for the efficient and effective management and use of the information to be collected.

(i) It uses effective and efficient statistical survey methodology (if applicable); and

(j) It makes appropriate use of information technology.

If you are unable to certify compliance with any of these provisions, identify the item by leaving the box unchecked and explain the reason in the Supporting Statement.

Certification Date: 06/29/2009

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