Article XVIII(7), which was added to the (“RRSP”) by providing that such a U.S.
SECTION 5. DRAFTING
Internal Revenue Bulletin 2002-15 · 2026-10-03 edition · updated 2026-10-04 · United States
INFORMATION
The principal author of this revenue procedure is Inga Plucinski of the Office of Associate Chief Counsel (Procedure and Administration), Administrative Provisions and Judicial Practice. For further information regarding this revenue procedure, contact Emly Berndt at (202) 622– 4940 (not a toll-free call).
0.1 hour to 1 hour, depending on individual circumstances, with an estimated average of 0.5. The estimated number of respondents is 20,000.
The estimated annual frequency of responses is once per respondent.
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.
DRAFTING INFORMATION
The principal authors of this revenue procedure are M. Grace Fleeman and Amanda A. Ehrlich of the Office of the Associate Chief Counsel (International). For further information regarding this revenue procedure, contact Amanda A. Ehrlich at (202) 622–3880 (not a toll-free call).
26 CFR 601.105: Examination of returns and claims for refund, credit or abatement; determination of correct tax liability. (Also Part I, §§ 163, 6601, 7122; 1.163–9T, 301.6601–1, 301.7122–1)
Rev. Proc. 2002–26
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