VARIOUS IRC EXCISE TAX SECTIONS (5091,
5101, 5111, ETC.) REQUIRE PERSONS TO REGISTER AND/OR PAY A SPECIAL
TAX BEFORE CONDUCTING A BUSINESS IN CERTAIN ALCOHOL OF FIREARM
CATEGORIES. THESE ARE AFT CATEGORIES, BUT IRS PROCESSES THE FORMS
AND COLLECTS THE TAX FOR AFT. FORM 11 IS USED BOTH TO COMPUTE AND
REPORT THE TAX, AND AS AN APPLICATION FOR REGISTRATION AS REQUIRED
BY LAW. UPON APPROVAL OF THE RETURN, IRS WILL ISSUE A SPECIAL TAX
STAMP.
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.