SECTION 9. PAPERWORK

REDUCTION ACT

The collections of information contained in this revenue procedure have been reviewed and approved by the Office

Sec. 9 Bulletin No. 2014–1 123 January 2, 2014

rial in the administration of any internal revenue law. Generally, tax returns and tax return information are confidential, as required by 26 U.S.C. § 6103.

DRAFTING INFORMATION

The principal author of this revenue procedure is Amie Colwell Breslow of the Office of the Associate Chief Counsel (Corporate). For further information about this revenue procedure, please contact Ms. Colwell Breslow at (202) 317-5024 (not a toll-free call), or call the associate office contacts listed in section 10.07 of Rev. Proc. 2014–1, this Bulletin. See section 3 of Rev. Proc. 2014–1 to determine which associate office has jurisdiction over a particular issue.

of Management and Budget in accordance with the Paperwork Reduction Act (44 U.S.C. § 3507) under control number 1545–1522. 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 collections of information in this revenue procedure are in sections 2.03 and 3.01(45). This information is required to evaluate whether the request for a letter ruling or determination letter is not covered by the provisions of this revenue procedure. The collections of information are required to obtain a letter ruling or determi

nation letter. The likely respondents are businesses or other for-profit institutions.

The estimated total annual reporting and/or recordkeeping burden of this revenue procedure, and Rev. Proc. 2014–1, this Bulletin is 305,540 hours.

The estimated annual burden per respondent/recordkeeper varies from 1 hour to 200 hours, depending on individual circumstances, with an estimated average burden of 79.88 hours. The estimated number of respondents and/or record keepers is 3,825.

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 mate

Sec. 9 January 2, 2014 124 Bulletin No. 2014–1

26 CFR 601.201: Rulings and determination letters.

Rev. Proc. 2014–4

TABLE OF CONTENTS

SECTION 1. WHAT IS THE PURPOSE OF THIS REVENUE PROCEDURE? .................................................................. 128

SECTION 2. WHAT CHANGES HAVE BEEN MADE TO REV. PROC. 2013–4? ............................................................. 128

SECTION 3. IN WHAT FORM IS GUIDANCE PROVIDED BY THE COMMISSIONER,

TAX EXEMPT AND GOVERNMENT ENTITIES DIVISION? ...................................................................... 129 .01 In general................................................................................................................................................................................ 129 .02 Letter ruling............................................................................................................................................................................ 129 .03 Closing agreement.................................................................................................................................................................. 129 .04 Determination letter................................................................................................................................................................ 130 .05 Opinion letter.......................................................................................................................................................................... 130 .06 Information letter.................................................................................................................................................................... 130 .07 Revenue ruling ....................................................................................................................................................................... 130 .08 Oral advice ............................................................................................................................................................................. 130

(1) No oral rulings, and no written rulings in response to oral requests............................................................................. 130 (2) Discussion possible on substantive issues....................................................................................................................... 131 .09 Nonbank trustee requests ....................................................................................................................................................... 131 .10 Compliance Statement............................................................................................................................................................ 131 .11 Advisory letter........................................................................................................................................................................ 132