IRC SECTION 6903 PROVIDES THAT THE
FIDUCIARY AFTER NOTICE TO THE SECRETARY SHALL ASSUME THE POWERS,
RIGHTS, DUTIES, AND PRIVILEGES OF THE PERSON FOR WHOM THE FIDUCIARY
IS ACTING. THIS FORM PROVIDES THE NOTICE UNDER SECTION 301.6903-1
OF THE REGULATIONS. THE INFORMATION IS USED TO HELP VERIFY THE
FICUCIARY RELATIONSHIP, IDENTIFY THE FICUCIARY AND THE PERSON FOR
WHOM HE OR SHE IS ACTING, AND ENABLE THE IRS TO MAIL THAT PERSON'S
TAX NOTICES TO FIDUCIARY.
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.