|Revenue Procedure 2006-36
||September 18, 2006
Procedures for Requesting Special Statistical Studies
and Compilations Involving Return Information
The purpose of this revenue procedure is to set forth the Internal Revenue
Service’s procedures for other Government agencies or members of the
public to request the creation of special statistical studies and compilations
involving return information pursuant to section 6108(b) of the Internal Revenue
Code, and to set forth the criteria for determining reasonable fees for costs
associated with the creation of the special statistical studies and compilations.
.01 Under section 6108(b), the IRS may, upon written request, create
and produce special statistical studies and compilations involving return
information (as defined by section 6103(b)(2)). In processing requests for
special statistical studies and compilations, the IRS, pursuant to section
6108(c), will not disclose information that could, directly or indirectly,
be associated with or identify a particular taxpayer. The IRS may charge
a reasonable fee for the cost of work or services associated with making special
statistical studies and compilations. The IRS will determine the amount of
the fee as discussed below in Section 5.
A “special statistical study” is an ad hoc statistical
examination or analysis of return information that generally requires new
programming and analysis according to specifications provided in the request.
A special statistical study might comprise tabulations as well as accompanying
reports on methodology and analytical details.
A statistical “compilation” is an ad hoc accumulation
of existing (or readily available) data into a data set or data file, which
generally requires new programming according to specifications provided in
the request. Both special statistical studies and compilations will be reviewed
for accuracy by IRS staff before they are considered completed. The IRS staff,
including clerical and computer programming personnel, will ensure, as reasonably
practicable, the correctness of the special statistical study or compilation
in conjunction with the original request.
A special statistical study or compilation is not:
statistical data contained in reports or releases already made available
to the public, or
statistical data that is readily reproducible. “Readily reproducible”
means, with respect to electronic format, a record or records that can be
downloaded or transferred intact to a floppy disk, compact disk (CD), tape,
or other electronic medium using equipment currently in use by the office
or offices processing the request. Records that require manipulation of data
within a database or several databases, reprogramming one or more databases,
or analysis of the data to produce the records, are not readily reproducible.
SECTION 3. PROCEDURES FOR REQUESTING SPECIAL STATISTICAL STUDIES AND
COMPILATIONS PURSUANT TO SECTION 6108(b)
.01 In general. Requests for special statistical studies or compilations
(involving either new projects or changes in recurring projects) must be submitted
in writing with specifications as complete and definite as practicable. Specifications
that are concise and mutually understood by the requester and IRS are essential
for a project’s successful completion. Specifications should include
the source and availability of data and content, manner of presentation (e.g.,
particular medium or application) and timing of results (e.g.,
.02 All requests for special statistical studies or compilations must
be addressed to the Director, Research, Analysis, and Statistics, at the following
Internal Revenue Service
1111 Constitution Avenue
The Director, Research, Analysis, and Statistics, will review all requests
for special statistical studies or compilations and make a determination whether
to grant or deny the request for such special statistical studies or compilations
based on the considerations stated in paragraph 4.01 below. If a significant
amount of resources is needed to accommodate a request, such determination
will be made in consultation with the heads of the responsible IRS offices
and, when Statistics of Income (SOI) resources are involved, the Director,
Office of Tax Analysis, Department of the Treasury.
.03 If assistance is needed, IRS staff is available to help the requester
in detailing the specifications. Consultations at initial stages, i.e.,
while planning by the requester is underway, may facilitate the undertaking
of a special study or compilation. In some instances, initial consultation
may reveal that an existing IRS product contains all the data necessary to
fulfill the request. In addition, there is information available on the irs.gov website
through the “Tax Stats” link. SOI’s Statistical Information
Services Office may be reached by phone at (202) 874-0410 (not a toll-free
number), by fax at (202) 874-0964, by email at [email protected],
or by mail at the address given in paragraph 3.02 above.
SECTION 4. AVAILABILITY OF SPECIAL STATISTICAL STUDIES AND COMPILATIONS
.01 The fulfillment of requests submitted pursuant to this Revenue Procedure
will be subject to: staff availability and workload (including the potential
impact on studies required by the Office of Tax Analysis), the complexity
and/or magnitude of the request, the impact on tax administration, software
capabilities, database configurations and equipment functionalities, and disclosure
considerations. A request will be declined if the IRS determines at the time
of the initial request that the special statistical study or compilation could
reveal return information or other confidential information the disclosure
of which is not required by law and no reconfiguration of the request can
avoid disclosure of return information or other non-disclosable data.
.02 If the configuration of a completed special statistical study or
compilation may result in the disclosure of return information, or produce
other confidential information the disclosure of which is not required by
law, the IRS will inform the requester and offer to discuss with the requester,
to the extent practicable, possible reconfigurations of data to avoid the
prohibited disclosure. If the special statistical study or compilation cannot
be reconfigured, the requester will be so informed and the special statistical
study or compilation will not be released.
.03 In general, the IRS will consider whether to grant or deny requests
for special statistical studies and compilations in the order of receipt.
SECTION 5. DETERMINATION OF FEES
.01 Fees will be charged for a special statistical study or compilation.
These fees will be determined in accordance with prevailing Government standards,
but in no case will work be done before a cost estimate is provided to the
requester and, if accepted, a reimbursable agreement entered into between
IRS and the requester.
.02 Fees are based on the actual, full cost of providing the product
or service. “Full cost” includes all direct and indirect costs
to any part of the IRS of providing the special statistical study or compilation.
These costs include, but are not limited to:
direct costs such as computer costs, salaries, management and supervisory
indirect personnel costs such as fringe benefits, e.g.,
medical insurance and retirement (generally assessed at a percentage of direct
salary costs); and
physical overhead, consulting, and other indirect costs such as material
and supply costs and utilities.
.03 The IRS may charge fees for any costs incurred during the processing
of an accepted request for special statistical studies and compilations, even
if no special statistical study or compilation is ultimately disclosed.
SECTION 6. EFFECTIVE DATE
This revenue procedure is effective September 18, 2006.
SECTION 7. DRAFTING INFORMATION
The principal drafter of this revenue procedure is A. M. Gulas of the
Office of Chief Counsel, Procedure and Administration (Disclosure and Privacy
Law Division). For further information regarding this revenue procedure,
contact A. M. Gulas at (202) 622-4560 (not a toll-free number).
Internal Revenue Bulletin 2006-38
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