Revenue Procedure 2007-35 - Statistical Sampling for Purposes of Section 199

Forms and Documents

Document Name	Status
2017-06-13 SS 1545-2072r.doc Supporting Statement A	2017-06-13
RP 2007-35.pdf Supplementary Document	2017-05-25

IC Document Collections

IC ID	Document Title	Status
178991	RP 2007-35 - Statistical Sampling for purposes of Section 199	Modified

ICR Details

OMB Control No: 1545-2072	ICR Reference No: 201705-1545-041
Status: Historical Active	Previous ICR Reference No: 201401-1545-025
Agency/Subagency: TREAS/IRS	Agency Tracking No:
Title: Revenue Procedure 2007-35 - Statistical Sampling for Purposes of Section 199
Type of Information Collection: Extension without change of a currently approved collection	Common Form ICR:  No
Type of Review Request: Regular
OIRA Conclusion Action: Approved without change	Conclusion Date: 12/01/2017
	Date Received in OIRA: 07/17/2017
Terms of Clearance:

	Inventory as of this Action	Requested	Previously Approved
Expiration Date	12/31/2020	36 Months From Approved	11/30/2017
Responses	300	0	300
Time Burden (Hours)	2,400	0	2,400
Cost Burden (Dollars)	0	0	0

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Abstract: The revenue procedure provides for determining when statistical sampling may be used for purposes of Internal Revenue Code section 199, which provides a deduction for income attributable to domestic production activities, and establishes acceptable statistical sampling methodologies. The collection of information in the revenue procedure involves a recordkeeping requirement for taxpayers that use statistical sampling under section 199.

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Authorizing Statute(s): US Code: 18 USC 2257 Name of Law: Record keeping requirements
   PL: Pub.L. 108 - 357 102 Name of Law: American Jobs Creation Act of 2004
   US Code: 26 USC 6103 Name of Law: Confidentiality and disclosure of returns and return
   PL: Pub.L. 109 - 222 514 Name of Law: Tax Increase Prevention and Reconciliation Act of 2005
   PL: Pub.L. 109 - 432 401 Name of Law: An act to amend the Internal Revenue Code of 1986 to extend expiring provisions, and for other purpo
   US Code: 26 USC 199 Name of Law: Income attributable to domestic production activities.
  

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:
	82 FR 17522	04/11/2017
30-day Notice:	Federal Register Citation:	Citation Date:
	82 FR 32602	07/14/2017
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
RP 2007-35 - Statistical Sampling for purposes of Section 199

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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	300	300	0	0	0	0
Annual Time Burden (Hours)	2,400	2,400	0	0	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: No

Burden Reduction Due to:

Short Statement:

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Annual Cost to Federal Government: $0

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

Does this ICR request any personally identifiable information (see OMB Circular No. A-130 for an explanation of this term)? Please consult with your agency's privacy program when making this determination.     No

Does this ICR include a form that requires a Privacy Act Statement (see 5 U.S.C. §552a(e)(3))? Please consult with your agency's privacy program when making this determination.     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: 07/17/2017

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