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###### Department of the Treasury

###### Internal Revenue Service

# AGENCY:

Internal Revenue Service (IRS), Treasury.

# ACTION:

Notice and request for comments.

# SUMMARY:

The Internal Revenue Service, as part of its continuing effort to reduce paperwork and respondent burden, invites the public and other Federal agencies to take this opportunity to comment on proposed and/or continuing information collections, as required by the Paperwork Reduction Act of 1995. Currently, the IRS is soliciting comments concerning Revenue Procedure 2018-4 (Letter Rulings), Revenue Procedure 2018-5 (Technical Advice), Revenue Procedure 2016-6 (Determination Letters), and Revenue Procedure 2018-8 (User Fees).

# DATES:

Written comments should be received on or before February 19, 2019 to be assured of consideration.

# ADDRESSES:

                        Direct all written comments to Laurie Brimmer, Internal Revenue Service, Room 6236, 1111 Constitution Avenue NW, Washington, DC 20224. Requests for additional information or copies of the regulations should be directed to R. Joseph Durbala, at Internal Revenue Service, Room 6129, 1111 Constitution Avenue NW, Washington DC 20224, or through the internet, at                         *RJoseph.Durbala@irs.gov.*

# SUPPLEMENTARY INFORMATION:

*Title:*                     Revenue Procedure 2018-4 (Letter Rulings), Revenue Procedure 2018-5 (Technical Advice), Revenue Procedure 2016-6 (Determination Letters), and Revenue Procedure 2018-8 (User Fees).                

*OMB Number:*                     1545-1520.                

*Revenue Procedure Number:*                     2018-4, 2018-5, 2016-6, and 2018-8.                

*Abstract:*                     The information requested in these revenue procedures is required to enable the Office of the Division Commissioner (Tax Exempt and Government Entities) of the Internal Revenue Service to give advice on filing letter ruling, determination letter, and technical advice requests, to process such requests, and to determine the amount of any user fees.                

*Current Actions:*                     There is no change to the burden previously approved.                

*Type of Review:*                     Extension of a currently approved collection.                

*Affected Public:*                     Individuals or households, business or other for-profit organizations, not-for-profit institutions, farms, and state, local or tribal governments.                

*Estimated Number of Respondents:*                     8,733.                

*Estimated Time per Respondent:*                     2 hrs., 5 min.                

*Estimated Total Annual Burden Hours:*                     18,151.                

The following paragraph applies to all the collections of information covered by this notice:

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 or records relating to a collection of information must be retained if 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.

*Desired Focus of Comments:*                     The Internal Revenue Service (IRS) is particularly interested in comments that:                
    - Evaluate whether the proposed collection of information is necessary for the proper performance of the functions of the agency, including whether the information will have practical utility;
    - Evaluate the accuracy of the agency's estimate of the burden of the       ( print page 64935)                          proposed collection of information, including the validity of the methodology and assumptions used;                
    - Enhance the quality, utility, and clarity of the information to be collected; and
    - Minimize the burden of the collection of information on those who are to respond, including using appropriate automated, electronic, mechanical, or other technological collection techniques or other forms of information technology, e.g.,                      by permitting electronic submissions of responses.                

Comments submitted in response to this notice will be summarized and/or included in the ICR for OMB approval of the extension of the information collection; they will also become a matter of public record.

Approved: December 11, 2018

 R. Joseph Durbala,

IRS Tax Analyst.

[FR Doc. 2018-27287 Filed 12-17-18; 8:45 am]

 BILLING CODE 4830-01-P