SECTION 6. PAPERWORK

REDUCTION ACT

The Paperwork Reduction Act of 1995 (44 U.S.C. §§ 3501-3520) requires that

a Federal agency obtain the approval of the Office of Management and Budget (OMB) before collecting information from the public, whether such collection of information is mandatory, voluntary, or required to obtain or retain a benefit. A Federal 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.

Section 3.04 of this revenue procedure mentions the submission of Form 15662. Form 15662 is approved by the OMB under control number 1545‑1520. This revenue procedure requires Form 15662 to be used and requires it to be submitted electronically but does not change the information collected by Form 15662. Therefore, this revenue procedure does not change the existing OMB approval for control number 1545‑1520.