The U.S. IRS and Treasury have issued a notice and request for comments concerning Revenue Procedure 2015-41, which provides guidance on the process of requesting and obtaining advance pricing agreements from the advance pricing agreement and mutual agreement program, to process applications, negotiate agreements, and to verify compliance with agreements and whether agreements require modification. The notice was published in the Federal Register on 10 November 2021, seeking comments in regard to the collection of information for Revenue Procedure 2015-41. --- SUMMARY: The Internal Revenue Service, as part of its continuing effort to reduce paperwork and respondent burden, invites the...