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Introduction

SECTION 6. PAPERWORK

Internal Revenue Bulletin 2012-2 · 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 of 1995 (44 U.S.C. 3507(d)) under control number 1545–1726. An agency may not conduct or sponsor, and a person is not required to respond to, a collection of information unless it displays a valid control number.

The collection of information in this revenue procedure is in sections 4 and 5. This information is required in order for the IRS to ensure that individuals and organizations permitted to provide continuing education or accredit others to provide continuing education meet all of the appropriate procedures and standards for education in Federal tax practice. The likely respondents are individuals and organizations that want to provide continuing education or accredit others to provide continuing education.

The estimated total annual reporting or recordkeeping burden is 2,750 hours.

The estimated annual burden per respondent/recordkeeper varies from .6 hours to 1 hour, depending on individual

2012–2 I.R.B. 278 January 9, 2012

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▸Contents — Internal Revenue Bulletin 2012-2
Internal Revenue Bulletin 2012-2

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