The information is needed in order for
a terminating common parent of a consolidated group to designate a
substitute agent for the group and receive approval of the
Commissioner, or for a default substitute agent to notify the
Commissioner that it is the default substitute agent, pursuant to
Trea. Reg. Sec. 1.1502-77(d). The Commissioner will use the
information to determine whether to approve the designation of the
substitute agent (if approval is required) and to change the IRS's
records to reflect the information about the substitute
agent.
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.