SECTION 4. AUTOMATIC CONSENT

PROCEDURES

An eligible educational institution must notify the Service of its change in reporting method under this revenue procedure by submitting a written statement to:

Internal Revenue Service Enterprise Computing Center —

Martinsburg (ECC—MTB) Information Reporting Program 230 Murall Drive Kearneysville, WV 25430

The written statement must be filed no later than three months before the due date of the information returns for the year of the change. The Service will not acknowledge receipt of a written statement submitted under this revenue procedure.

The written statement must include a prominent reference to this revenue procedure and must contain the following information:

1. The eligible educational institution’s name and Employer Identification Number (EIN);

2. All locations and branch campuses included in the eligible educational institution (and their EINs);

3. The method of reporting under section 6050S and the regulations to which the eligible educational institution, including all its locations and branch campuses, is changing;

4. The calendar year for which the change in reporting is effective;

5. A statement as to whether the eligible educational institution, or any of its lo

2005–32 I.R.B. 273 August 8, 2005

dure and Administration (Administrative Provisions and Judicial Practice). For further information regarding this revenue procedure, contact Donna Welch at 202–622–4910 (not a toll-free call); and for further information regarding submitting a change, contact the Enterprise Computing Center, Information Reporting Program Customer Service Section at 1–866–455–7438 (a toll-free call).

(44 U.S.C. 3507) under control number 1545–1952. 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 in this revenue procedure is in section 4. The information is required in order for an eligible educational institution to obtain permission to change its reporting method under section 6050S and the regulations. The collection of information is voluntary to obtain a benefit. The likely respondents are nonprofit institutions.

The estimated total annual recordkeeping and reporting burden is 300 hours.

The estimated annual recordkeeping and reporting burden per respondent is 10 hours. The estimated number of annual respondents is 30.

Books or records relating to a collection of information must be retained so long as their contents may become material in administration of any internal revenue law. Generally, tax returns and return information are confidential, as required by section 6103.