SECTION 7. PAPERWORK

REDUCTION ACT

The collection of information contained in this revenue procedure has been reviewed and approved by the Office of Management and Budget (OMB) in accordance with the Paperwork Reduction Act (44 U.S.C. § 3507) under control number 1545-2266. The collection of information in this revenue procedure relates to the information a person must submit to the IRS to maintain certification as a CPEO for purposes of sections 3511 and 7705 of the Code and to the information a CPEO must report to the IRS and to its customers and clients to ensure the accurate, efficient, and transparent payment and reporting of employment taxes. Generally, the collection of information burden associated with sections 2 through 4 of this revenue procedure is reflected in the burden estimates for Form 14737, Request for Voluntary IRS Certification of a Professional Em- ployer Organization ; Form 14737–A, Re- sponsible Individual Personal Attestation ; Form 14751, Certified Professional Em- ployer Organization Surety Bond ; and § 301.7705–2T and § 31.3511–1, all of which are under the same control number. The collection of information burden associated with sections 2.06(1) and 2.06(2) of this revenue procedure, in particular, will be reflected in the burden estimates for new Form 8973, Certified Professional Employer Organization/Customer Report- ing Agreement, and for the amendments made to the applicable Schedules R of Forms 940 and 941.

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 the 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 section 6103 of the Code.