THESE TEMPORARY REGULATIONS ARE
PROVIDED TO GUIDE PAYORS WHEN TAXPAYERS FAIL TO PROVIDE A TAXPAYER
IDENTIFICATION NUMBER (TIN) TO TH REQUIRED PERSON. THEY AFFECT
PAYORS, BROKERS AND PAYEES OF CERTAIN REPORTABLE PAYMENTS AND
PROVIDE THEM WITH THE GUIDANCE NECESSARY TO COMPLY WITH THE
LAW.
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.