SECTION 13. PAPERWORK

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 of 1995 (44 U.S.C. 3507) under the control number 1545–1684.

the taxpayer will be determined by its An agency may not conduct or sponsor,

authorized representative or the Industry

most recently filed return. and a person is not required to respond to,

Director. .03 Time and method of payment . a collection of information unless it dis .02 Notwithstanding the withdrawal by

Taxpayers subject to user fees must sub- plays a valid OMB control number. The

either the taxpayer or the Service of any

mit payment within 30 business days of collections of information in this revenue

or all the issues in the request for an

receiving notification that they have been procedure are in sections 4, 6 and 12. The

LMSB PFA, the taxpayer’s agreement

selected to participate in the LMSB PFA information collected under section 4 is

under section 4.04 of this revenue proce program. Payment must be made by a required to provide the Service with the

dure will remain effective.

check or money order payable to the information necessary to determine which Internal Revenue Service. taxpayers should be included in the