SECTION 17. PAPERWORK
Internal Revenue Bulletin 2006-49 · 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 accordance with the Paperwork Reduction Act (44 U.S.C. § 3507) under control number 1545–2044. 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 control number.
The collection of information in this revenue procedure is in sections 4.04, 4.05, 5.03, 7.06, 8.04, and 9.03. This information is required, and will be used, to evaluate and process the request for competent authority assistance. The collection of information is required to obtain competent authority assistance. The likely respondents are individuals or business or other for-profit institutions.
The estimated total annual reporting and/or recordkeeping burden is 9,000 hours.
The estimated annual burden per respondent/recordkeeper is 30 hours. The estimated number of respondents and/or recordkeepers is 300.
The estimated annual frequency of responses is on occasion.
Books or records relating to a collection of information must be retained as long as their contents may become material in
2006–49 I.R.B. 1048 December 4, 2006
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