26 U.S.C. 6402(A) ALLOWS IRS TO REFUND
ANY OVERPAYMENT OF TAX TO THE PERSON MAKING THE OVERPAYMENT.
IRS/BGFO COMMISSIONERS AGREEMENT (1977 ALLOWS IRS TO SEND TAXPAYER
CLAIMS OR ALLEGATIONS OF NON-RECEIPT, LOST STOLEN, OR DESTROYED
REFUND CHEDKS, TO BFGO FOR A STOP PAYMENT. FORM 3911 IS USED BY IRS
TO COLLECT TAXPAYER DATA AND TAXPAYER CERTIFICATION THAT THE REFUND
CHECK WAS NOT RECEIVED OR WAS LOST, STOLEN, OR DESTROYED.
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.