SECTION 6. PAPERWORK
Internal Revenue Bulletin 2004-32 · 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 accor
dance with the Paperwork Reduction Act (44 U.S.C. 3507) under control number 1545–1548. 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 section 4.02. This information is required to be submitted to the applicable service center in order to obtain relief for a late Election Under Subchapter S. This information will be used to determine whether the eligibility requirements for obtaining relief have been met. The collection of information is required to obtain a benefit. The likely respondents are business or other for-profit institutions.
The estimated total annual reporting burden is 25,000 hours.
The estimated annual burden per respondent varies from .5 hours to 1 hour, depending on individual circumstances, with
2004–32 I.R.B. 174 August 9, 2004
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