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SECTION 6. PAPERWORK
Internal Revenue Bulletin 2000-43 · 2026-10-03 edition · updated 2026-10-04 · United States
REDUCTION ACT
The collection of information contained in this revenue procedure has 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 15451706. 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 collection of information is contained in sections 4 and 5 of this revenue procedure. This information will enable the Service to determine whether to exe
cute a closing agreement under §§1503(d) and 7121 of the Code. The likely respondents are domestic corporations.
The estimated average annual reporting and/or recordkeeping burden is two-thousand (2,000) hours.
The estimated average annual burden per applicant is one-hundred (100) hours. The estimated number of applicants is twenty (20). The estimated frequency 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.
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