RP-104401-05 (Rev Proc 2006-XX), Procedures for Requesting Competent Authority Assistance Under Tax Treaties.

Forms and Documents

Document Name	Status
RP-104401-05.doc Supplementary Document	2006-11-01
SupportingStatement_RevisedOct31.doc Supporting Statement A	2006-11-01

IC Document Collections

IC ID	Document Title	Status
45865	Procedures for Requesting Competent Authority Assistance Under Tax Treaties	New

ICR Details

OMB Control No: 1545-2044	ICR Reference No: 200611-1545-001
Status: Historical Active	Previous ICR Reference No:
Agency/Subagency: TREAS/IRS	Agency Tracking No: ah-XXXX-001
Title: RP-104401-05 (Rev Proc 2006-XX), Procedures for Requesting Competent Authority Assistance Under Tax Treaties.
Type of Information Collection: New collection (Request for a new OMB Control Number)	Common Form ICR:  No
Type of Review Request: Emergency	Approval Requested By: 11/07/2006
OIRA Conclusion Action: Approved without change	Conclusion Date: 11/07/2006
	Date Received in OIRA: 11/02/2006
Terms of Clearance:

	Inventory as of this Action	Requested	Previously Approved
Expiration Date	05/31/2007	6 Months From Approved
Responses	300	0	0
Time Burden (Hours)	9,000	0	0
Cost Burden (Dollars)	0	0	0

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Abstract: Taxpayers who believe that the actions of the United States, a treaty country, or both, result or will result in taxation that is contrary to the provisions of an applicable tax treaty are required to submit the requested information in order to receive assistance from the IRS official acting as the U.S. competent authority. The information is used to assist the taxpayer in reaching a mutual agreement with the IRS and the appropriate foreign competent authority.

Emergency Justfication: We are submitting this revenue procedure for emergency OMB review and processing under 5 CFR 1320.13. The revenue procedure provides critical guidance reflecting the current administrative practices of the U.S. competent authority in resolving cases under tax treaties that the United States has entered into with other nations worldwide. This guidance has been under development for almost two years and is responsive to concerns expressed by the public as well as by various divisions of the IRS regarding the prior published guidance in this area. The substantive provisions have been finalized. As of October 30, 2006, the revenue procedure has been cleared for publication by the Treasury Department and the Commissioner's office. The International Tax Counsel at Treasury as well as the Associate Chief Counsel (International) have instructed us to publish the revenue procedure at the earliest possible date, and the Deputy Commissioner (International), LMSB, wants this guidance made available to taxpayers expeditiously. Moreover, early publication of this revenue procedure is needed to fulfill its function as the treaty-related guidance corresponding to the recently published procedures for U.S. competent authority assistance with respect to the tax agencies of the U.S. possessions and territories. It would be detrimental to the mission of the IRS and to legitimate expectations of taxpayers if the IRS does not provide, as contemporaneously as feasible, procedures for dealing consistently with both territorial tax authorities and treaty partners. OMB review is the only step remaining before this revenue procedure can be released.

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Authorizing Statute(s): US Code: 26 USC 6103 Name of Law: null
  

Citations for New Statutory Requirements: None

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Associated Rulemaking Information
RIN:	Stage of Rulemaking:	Federal Register Citation:	Date:
	Not associated with rulemaking

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Federal Register Notices & Comments

Did the Agency receive public comments on this ICR? No

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Number of Information Collection (IC) in this ICR: 1

IC Title	Form No.	Form Name
Procedures for Requesting Competent Authority Assistance Under Tax Treaties

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ICR Summary of Burden

	Total Approved	Previously Approved	Change Due to New Statute	Change Due to Agency Discretion	Change Due to Adjustment in Estimate	Change Due to Potential Violation of the PRA
Annual Number of Responses	300	0	0	300	0	0
Annual Time Burden (Hours)	9,000	0	0	9,000	0	0
Annual Cost Burden (Dollars)	0	0	0	0	0	0

Burden increases because of Program Change due to Agency Discretion: Yes

Burden Increase Due to: Miscellaneous Actions

Burden decreases because of Program Change due to Agency Discretion: No

Burden Reduction Due to:

Short Statement: This is a new collection.

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Annual Cost to Federal Government: $0

Does this IC contain surveys, censuses, or employ statistical methods? No

Is the Supporting Statement intended to be a Privacy Impact Assessment required by the E-Government Act of 2002? No

Is this ICR related to the Affordable Care Act [Pub. L. 111-148 & 111-152]? Uncollected

Is this ICR related to the Dodd-Frank Wall Street Reform and Consumer Protection Act, [Pub. L. 111-203]? Uncollected

Is this ICR related to the American Recovery and Reinvestment Act of 2009 (ARRA)? Uncollected

Is this ICR related to the Pandemic Response? Uncollected

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Common Form ICR:  No

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On behalf of this Federal agency, I certify that the collection of information encompassed by this request complies with 5 CFR 1320.9 and the related provisions of 5 CFR 1320.8(b)(3).

The following is a summary of the topics, regarding the proposed collection of information, that the certification covers:

(a) It is necessary for the proper performance of agency functions;

(b) It avoids unnecessary duplication;

(c) It reduces burden on small entities;

(d) It uses plain, coherent, and unambiguous language that is understandable to respondents;

(e) Its implementation will be consistent and compatible with current reporting and recordkeeping practices;

(f) It indicates the retention periods for recordkeeping requirements;

(g) It informs respondents of the information called for under 5 CFR 1320.8 (b)(3) about:

(i) Why the information is being collected;

(ii) Use of information;

(iii) Burden estimate;

(iv) Nature of response (voluntary, required for a benefit, or mandatory);

(v) Nature and extent of confidentiality; and

(vi) Need to display currently valid OMB control number;

(h) It was developed by an office that has planned and allocated resources for the efficient and effective management and use of the information to be collected.

(i) It uses effective and efficient statistical survey methodology (if applicable); and

(j) It makes appropriate use of information technology.

If you are unable to certify compliance with any of these provisions, identify the item by leaving the box unchecked and explain the reason in the Supporting Statement.

Certification Date: 11/02/2006

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