WHEN A TAX RETURN IS EXAMINED AND CLARIFICATION OF CERTAIN DEDUCTIONS, EXPENSES, EXCLUSIONS, ETC. ARE REQUIRED, THE TAXPAYER WILL BE NOTIFIED BY LETTER. ACCOMPANYING THE LETTER WILL BE THE APPROPRIATE NOTICE WHICH WILL PROVIDE THE TAXPAYER WITH A GUIDE TO THE DOCUMENTATION NEEDED TO SUBSTANTIATE THE ITEMS ON THE INDIVIDUAL TAX RETURN, WHICH ARE OF CONCERN TO THE IRS.
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:
(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;
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.