26 U.S.C. 6011 REQUIRES THAT A TAX
RETURN BE FILED IF THE TAXPAYER IS LIABLE FOR ANY TAX. IT IS
NECESSARY TO HAVE THE ORIGINAL RETURN BEFOR A CHANGE CAN BE MADE TO
THIS RETURN. IF THE ORIGINAL RETURN HAS NOT BEEN FILED, AN
EXPLANATION FROM THE TAXPAYER, AS THIS LETTER REQUESTS, IS
REQUIRED.
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.