TD 9715; Rev. Proc. 2015-26 (Formerly TD 9002; Rev Proc 2002-43), Agent for Consolidated Group

Forms and Documents

Document Name	Status
2015 Supporting Statement for 1545-1699 v2.doc Supporting Statement A	2016-01-26

IC Document Collections

IC ID	Document Title	Status
219670	TD 9715, Agent for Consolidated Group Other-Treasury Decision	New
19169	TD 9002, Agent for Consolidated Group Other-Treasury Decision 9002	Modified

ICR Details

OMB Control No: 1545-1699	ICR Reference No: 201601-1545-009
Status: Historical Active	Previous ICR Reference No: 201212-1545-007
Agency/Subagency: TREAS/IRS	Agency Tracking No:
Title: TD 9715; Rev. Proc. 2015-26 (Formerly TD 9002; Rev Proc 2002-43), Agent for Consolidated Group
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: 08/04/2016
	Date Received in OIRA: 02/29/2016
Terms of Clearance:

	Inventory as of this Action	Requested	Previously Approved
Expiration Date	08/31/2019	36 Months From Approved	08/31/2016
Responses	200	0	100
Time Burden (Hours)	400	0	200
Cost Burden (Dollars)	0	0	0

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Abstract: Section 1501 of the Internal Revenue Code (the “Code”) states that an affiliated group of corporations shall have the privilege of making a consolidated return with respect to the Federal income taxes for the taxable year in lieu of separate returns. Section 1502 of the Code states that the Secretary of the Treasury shall prescribe such regulations as deemed necessary in order to determine, compute and assess the Federal income tax liability of any affiliated group of corporations making a consolidated Federal income tax return. The rules in Treas. Reg. §§ 1.1502-77, 1.1502-77A, and 1.1502-77B, Rev. Proc. 2002-43 and Rev. Proc. 2015-26 necessitate collecting information from taxpayers in order for the Commissioner to more effectively communicate with the agent to determine the group’s Federal income tax liability.

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Authorizing Statute(s): US Code: 26 USC 1502 Name of Law: Agency for Consolidated Group
  

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:
	80 FR 77703	12/15/2015
30-day Notice:	Federal Register Citation:	Citation Date:
	81 FR 10367	02/29/2016
Did the Agency receive public comments on this ICR? No

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Number of Information Collection (IC) in this ICR: 2

IC Title	Form No.	Form Name
TD 9002, Agent for Consolidated Group
TD 9715, Agent for Consolidated Group

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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	200	100	0	100	0	0
Annual Time Burden (Hours)	400	200	0	200	0	0
Annual Cost Burden (Dollars)	0	0	0	0	0	0

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

Burden Increase Due to: Changing Regulations

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

Burden Reduction Due to: Cutting Redundancy

Short Statement: The burden previously approved by OMB is increasing due to new provisions and requirements in Revenue Procedure 2015-26, not included in the 5/30/12 proposed regulations. See also Rev. Proc. 2015-26 section 8 and 9. Also, if the default successor in 1.1502-77(c)(4), the designated agent in 1.1502-77(c)(5), or the agent replacing the resigning agent in 1.1502-77(c)(7) (the new agent) was not itself a member of the group during the consolidated return year because the "new agent" is a successor of a member of the group for the consolidated return year, the "new agent" must furnish a statement acknowledging that it is or will be primarily liable for the consolidated tax liability for such relevant year as a member or successor of a member. These are new provisions based on similar concepts in regulations and guidance issued prior to April 1, 2015. See Rev. Proc. 2015-26 §§ 6.03(8), 7.03(8), and 9.03(10).

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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]? No

Is this ICR related to the Dodd-Frank Wall Street Reform and Consumer Protection Act, [Pub. L. 111-203]? No

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: 02/29/2016

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