SEC. 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 Reduction Act (44 U.S.C. 3507) under control number 1545-1697. 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 OMB control number.

The collections of information are contained in sections 4 through 9 of this revenue procedure. This information will be used to enable the Commissioner to determine whether to issue a withholding certificate to an applicant which reduces or eliminates withholding under section

1445 of the Code. The likely respondents are individuals, corporations, partnerships, and foreign governments.

The estimated total annual reporting and/or recordkeeping burden is 60,000 hours.

The estimated average annual burden per applicant is 10 hours. The estimated number of applicants is 6,000.

The estimated number of responses is on occasion.

Books and 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.

DRAFTING INFORMATION

The principal authors of this revenue procedure are Sharon J. Bomgardner, formerly of the Office of Associate Chief Counsel (International), and Robert W. Lorence, of the Office of Associate Chief Counsel (International). For further information, contact Tom Logan of Foreign Payments, Pre-filing and Technical Guidance at (202) 283-8410 (not a toll-free number).

2000–35 I.R.B. 225 August 28, 2000