Actions Relating to Decisions of the Tax Court
SECTION 10. PAPERWORK
Internal Revenue Bulletin 2003-18 · 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 1545–1837.
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 in this revenue procedure are in Sections 6 and 7. This information is required to submit a request for the Service to consider an issue under the IIR Program. This information will be used to enable the Service to determine whether the issue is suitable for determination under the IIR Program. The collections of information are voluntary to obtain a benefit. The likely respondents are business or other for profit institutions.
The estimated total annual reporting burden is 2,000 hours.
The estimated annual burden per respondent varies from 4 hours to 200 hours, depending on individual circumstances, with an estimated average of 40 hours. The estimated number of respondents is 50.
The estimated annual frequency of responses is on occasion.
LM:PFT Mint Building 3 rd Floor M3–420 1111 Constitution Avenue, NW Washington, DC 20224 Fax: 202–283–8406
May 5, 2003 861 2003–18 I.R.B.
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