SECTION 9. PAPERWORK
Internal Revenue Bulletin 2015-24 · 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 15450956. 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.
The collection of information in this revenue procedure is in Form 14704. This information is required to enable the Commissioner, Tax Exempt and Government Entities Division, to ensure the proper processing of the delinquent returns and the associated payments. The likely respondents are individuals and small businesses or organizations.
The estimated total annual reporting recordkeeping burden is 167 hours.
The estimated annual burden per respondent/recordkeeper is five minutes.
The estimated number of respondents/ recordkeepers is 2,000.
June 15, 2015 1066 Bulletin No. 2015–24
The estimated frequency of responses is occasional.
Books or 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 tax return information are confidential as required by 26 U.S.C. § 6103.
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