SECTION 4. AVAILABILITY OF

SPECIAL STATISTICAL STUDIES AND COMPILATIONS

.01 The fulfillment of requests submitted pursuant to this Revenue Procedure will be subject to: staff availability and workload (including the potential impact on studies required by the Office of Tax Analysis), the complexity and/or magnitude of the request, the impact on tax administration, software capabilities, database configurations and equipment func

tionalities, and disclosure considerations. A request will be declined if the IRS determines at the time of the initial request that the special statistical study or compilation could reveal return information or other confidential information the disclosure of which is not required by law and no reconfiguration of the request can avoid disclosure of return information or other non-disclosable data.

.02 If the configuration of a completed special statistical study or compilation may result in the disclosure of return information, or produce other confidential information the disclosure of which is not required by law, the IRS will inform the requester and offer to discuss with the requester, to the extent practicable, possible reconfigurations of data to avoid the prohibited disclosure. If the special statistical study or compilation cannot be reconfigured, the requester will be so informed and the special statistical study or compilation will not be released.

.03 In general, the IRS will consider whether to grant or deny requests for special statistical studies and compilations in the order of receipt.