SECTION 5. DRAFTING

INFORMATION

The principal author of this revenue procedure is Kate Y. Hwa of the Office of Associate Chief Counsel (International). For further information regarding this revenue procedure contact Ms. Hwa on (202) 317-5001 (not a toll-free number).

14737-A, Responsible Individual Person- al Attestation ; Form 14751, Certified Pro- fessional Employer Organization Surety Bond ; and § 301.7705-2 and § 31.3511-1, all of which are under the same control number. The collection of information burden associated with sections 8.06(1) and 8.06(2), in particular, will be reflected in the burden estimates for new Form 8973, Certified Professional Employer Organization/Customer Reporting Agree- ment, and for the amendments made to the applicable Schedules R of Forms 940, 941, and 943. 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.