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Part III. Administrative, Procedural, and Miscellaneous

SECTION 15. PAPERWORK

Internal Revenue Bulletin 1997-30 · 2026-10-03 edition · updated 2026-10-04 · United States

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 Reduction Act (44 U.S.C. 3507) under control number 1545–1546. 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

appropriate Treasury account. party that is contractually obligated to pre revenue procedure are in section 10 of this

. 11 The ACH Rules will govern A C H pare statements for the financial institu revenue procedure. This information is re credit entry returns and reversals. t i o n .

quired to implement EFTPS, and verify that taxpayers have met their obligations to

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▸Contents — Internal Revenue Bulletin 1997-30

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