SECTION 8. PAPERWORK
Internal Revenue Bulletin 2008-29 · 2026-10-03 edition · updated 2026-10-04 · United States
REDUCTION ACT
The collections of information in this revenue procedure have 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 1545–1752. 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.
Books and records relating to a collection of information must be retained as long as their contents may become material in the administration of any internal revenue law. Generally tax returns and return information are confidential, as required by 26 U.S.C. 6103.
DRAFTING INFORMATION
The principal author of this revenue procedure is Katherine A. Hossofsky of the Office of Associate Chief Counsel (Financial Institutions & Products). For further information regarding this revenue procedure, contact Branch 4 of that office at (202) 622–3970 (not a toll-free call).
26 CFR 301.7121–1: Closing agreements. (Also Part I, § 7702A.)
Rev. Proc. 2008–39
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