SECTION 2. BACKGROUND

.01 Rev. Proc. 89–56, Rev. Proc. 90–39, and Rev. Proc. 2002–32 each provide a means for a consolidated group to obtain a specified consent or waiver from the Commissioner without requesting a private letter ruling. The revenue procedures each provide that, in order to obtain the subject consent or waiver, a statement containing specified information must be included on or with the group’s return. The Internal Revenue Service has concluded that the amount of information required to be included in these statements is greater than is necessary to facilitate the administration of the tax law. Moreover, each of these statements presents an impediment to e-filing.

.02 Rev. Proc. 89–56 provides a means for a consolidated group to obtain the Commissioner’s consent to file a consolidated Federal income tax return in which one or more members of the group use a 52–53 week tax year. Section 3.01 of the revenue procedure sets forth the information and representations that must be provided in a statement included on or with the group’s return in order to obtain the consent. Section 3.02 requires the statement to be signed under penalties of perjury by a duly authorized officer of the common parent.

.03 Rev. Proc. 90–39 provides a means for a consolidated group to obtain the Commissioner’s consent to elect or change its method of allocating the consolidated Federal income tax liability to its members for purposes of determining the earnings and profits of each member. Section 4.01 of the revenue procedure sets

forth the information and representations that must be provided in a statement included on or with the group’s return in order to obtain the consent. Section 4.02 requires the statement to be signed under penalties of perjury by a duly authorized officer of the common parent.

.04 Rev. Proc 2002–32 provides a means for a consolidated group to obtain the Commissioner’s waiver of the prohibition against including a previously disaffiliated corporation in the group’s return during the sixty-month period following the disaffiliation. See § 1504(a)(3)(A) of the Internal Revenue Code. Paragraphs 5.01 through 5.14 of the revenue procedure set forth the information and representations that must be provided in a statement included on or with the group’s return in order to obtain the consent. In the unnumbered paragraph following the heading, Section 5 requires the statement to be filed under penalties of perjury.