rp-22-29.pdf

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Part III

Administrative, Procedural, and Miscellaneous

26 U.S.C. 6108(b): Special Statistical Studies

Rev. Proc. 2022-29

SECTION 1. PURPOSE

This revenue procedure modifies and supersedes Rev. Proc. 2006-36, 2006-38
I.R.B. 498 (September 18, 2006) to update the procedures for other Government
agencies or members of the public to request the Internal Revenue Service (IRS) to
create special statistical studies and compilations involving return information pursuant
to § 6108(b) of the Internal Revenue Code (Code), and to set forth the criteria for
determining reasonable fees for costs associated with the creation of the special
statistical studies and compilations.

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SECTION 2. NATURE OF CHANGES
.01 Section 2.01 of Rev. Proc. 2006-36 is updated as follows:
(1) To describe the IRS’s authority to prescribe reasonable fees for the cost of
work or services performed to create special statistical studies and compilations.
(2) To clarify that fees are charged only for a special statistical study or compilation
that does not primarily benefit the public.
.02 Section 2.02(c)(ii) of Rev. Proc. 2006-36 is revised to update the list of electronic
medium that are currently used by the offices processing requests to create special
statistical studies and compilations.
.03 Section 3.02 of Rev. Proc. 2006-36 is revised:
(1) To reflect that requests to create special statistical studies and compilations
may be submitted by mail or email and must be addressed to the Director, Statistics of
Income Division (SOI).
(2) To reflect a new address, phone number, and fax number for SOI.
(3) To remove the last sentence providing that a determination to grant or deny
requests to create special statistical studies and compilations will be made in
consultation with the Director, Office of Tax Analysis, Department of the Treasury
(Treasury Department), if a significant amount of SOI resources are needed to
accommodate a request. The Office of Tax Analysis, Treasury Department is not
involved in determining whether to grant or deny requests to create special statistical
studies and compilations because SOI is recognized by the Director of the Office of
Management and Budget (OMB) as a principal Federal statistical agency and therefore
is required to develop its own policies regarding statistical releases. See Title III of the

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Foundations For Evidence-Based Policymaking Act of 2018, Public Law 115–435, 132
Stat. 5529, 5544- 5555 (44. U.S.C. §§ 3561-3583).
.04 Section 5.01 of Rev. Proc. 2006-36 is updated to reflect that fees are charged to
create special statistical studies and compilations only for a special statistical study or
compilation that does not primarily benefit the public.
SECTION 3. BACKGROUND
.01 In general. Under § 6108(b), the IRS may, upon written request, create and
produce special statistical studies and compilations involving return information (as
defined by § 6103(b)(2) of the Code). In processing requests for special statistical
studies and compilations, the IRS, pursuant to § 6108(c), will not disclose information
that could, directly or indirectly, be associated with or identify a particular taxpayer.
Pursuant to its authority under § 6108(b), the IRS may charge a reasonable fee for the
cost of work or services associated with making special statistical studies and
compilations. Consistent with § 6(a)(1) of OMB Circular A-25,
1
fees will be charged only
for a special statistical study or compilation that does not primarily benefit the public. A
special statistical study or compilation that primarily benefits the public provides
statistical information about the Federal tax system that is deemed pertinent and
valuable to the public and can be published in conjunction with the IRS’s publication of
statistics pursuant to § 6108(a). The IRS will determine the amount of the fee as
discussed in section 6 of this revenue procedure.

1
As relevant to charging user fees, OMB Circular A-25 cites as its authority Title V of the Independent
Offices Appropriations Act, 1952 (Public Law 37, 65 Stat. 268, 290 (1951)), codified at 31 U.S.C. 9701 by
“A bill to revise, codify, and enact without substantive change certain general and permanent laws,
related to money and finance, as title 31, United States Code, ‘Money and Finance’,” Public Law 97-258,
96 Stat. 877, 1051-1052 (1982).

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.02 Definitions.
(1) 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.
(2) 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 technical, administrative, and computer
programming personnel, will ensure, as reasonably practicable, that the completed
special statistical study or compilation reflects the specifications of the original request.
(3) A special statistical study or compilation is not (i) statistical data contained in
reports or releases already made available to the public, or (ii) 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 universal serial bus
(USB) flash drive, digital versatile disc (DVD), compact disk (CD), 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.

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SECTION 4. PROCEDURES FOR REQUESTING SPECIAL STATISTICAL STUDIES
AND COMPILATIONS PURSUANT TO § 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 practical. Specifications that are concise and
mutually understood by the requester and the IRS are essential for a project’s
successful completion. Specifications should include the source and availability of data
and content, manner of presentation (for example, particular medium or application) and
timing of results (for example, scheduling).
.02 Submitting requests. All requests for special statistical studies or compilations
must be addressed to the Director, SOI and emailed to SIS@IRS.GOV or mailed to the
following address:
Director, Statistics of Income Division
Internal Revenue Service
1111 Constitution Avenue, NW Room K-4100
Washington, DC 20224
Attention: RAAS, Statistics of Income

The Director, SOI, 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 section 5.01 of
this revenue procedure. If a significant amount of resources are needed to
accommodate a request, such determination will be made in consultation with the
responsible IRS offices.
.03 Consultation with SOI. If assistance is needed, SOI’s Statistical Information
Services Office is available to help the requester in detailing the specifications of the

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request for a special study or compilation. Consultations at initial stages, that is, 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. SOI’s Statistical
Information Services Office may be reached by email at SIS@IRS.GOV, by phone at
(202) 803-9285 (not a toll-free number), by fax at (202) 803-9393, or by mail at the
address provided in section 4.02 of this revenue procedure. In addition, there is
information available on the IRS website at irs.gov/statistics.
SECTION 5. AVAILABILITY OF SPECIAL STATISTICAL STUDIES AND
COMPILATIONS
.01 The fulfillment of requests for special statistical studies or compilations submitted
pursuant to this revenue procedure will be subject to several factors, including staff
availability and workload, 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 taxpayer identifying information, the
disclosure of which is not authorized by law, and no reconfiguration of the request can
avoid disclosure of return information or other non-disclosable data.
.02 If the configuration of an ongoing special statistical study or compilation may
result in the disclosure of return information, or if the identity of individual taxpayers can
reasonably be inferred by either direct or indirect means, the IRS will inform the
requester and offer to discuss with the requester, to the extent practicable, possible

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reconfigurations of data to avoid the prohibited disclosure. If the special statistical study
or compilation cannot be adequately reconfigured, the requester will be so informed,
and the special statistical study or compilation will not be completed; nor will any
information that has already been compiled 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 6. DETERMINATION OF FEES
.01 Fees will be charged for a special statistical study or compilation that does not
primarily benefit the public. The IRS will determine whether a statistical study or
compilation primarily benefits the public. 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 is
entered into between IRS and the requester.
.02 Consistent with § 6(a)(1) and (d)(1) of OMB Circular A-25, 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 government of providing the special statistical study or
compilation. These costs include but are not limited to:
(1) direct costs such as computer costs, salaries, management and supervisory
costs;
(2) indirect personnel costs such as fringe benefits, for example, medical insurance
and retirement (generally assessed at a percentage of direct salary costs); and
(3) physical overhead, consulting, and other indirect costs such as material and
supply costs and utilities.

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.03 The IRS may charge fees for any costs incurred during the processing of an
accepted request for special statistical studies and compilations.
SECTION 7. EFFECT ON OTHER REVENUE PROCEDURES
Rev. Proc. 2006-36, 2006-38 I.R.B. 498, is superseded.
SECTION 8. EFFECTIVE DATE
This revenue procedure is effective on August 1, 2022.
SECTION 9. DRAFTING INFORMATION
The principal author of this revenue procedure is Robert Bley of the Office of the
Associate Chief Counsel (Procedure & Administration). However, other personnel from
the IRS and the Treasury Department participated in the development of the revenue
procedure. For further information regarding this revenue procedure contact Robert
Bley a t (202) 317-6834 (not a toll free call).