SECTION 14. PAPERWORK

REDUCTION ACT

The collections of information contained in this revenue procedure have been reviewed and approved by the Office of Management and Budget in accordance with the Paperwork Reduc

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tion Act (44 U.S.C. § 3507) under control number 1545–1535.

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 control number.

The collections of information in this revenue procedure are in sections 4.03, 5, 9.03, 9.06, 10.01, 11.05, 11.06, and 12.03. This information is required for the Internal Revenue Service to determine whether a private delivery service should be a ‘‘designated’’ private delivery service. This information will be used to ensure that a private delivery service conforms to the requirements set forth in this revenue procedure. The collections of information are required to obtain a benefit. The likely respondents are businesses or other for-profit institutions.

The estimated total annual reporting and/or recordkeeping burden is 3,069 hours.

The estimated average annual burden per respondent/recordkeeper is 614 hours. The estimated number of respondents and/or recordkeepers is five.

The estimated frequency of responses is on occasion.

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.