Respondents are fishermen holding
Fishing Vessel Capital Construction Fund (FVCCF) agreements. The
FVCCF is a tax- deferral program for fishing vessel construction,
acquisition, or reconstruction. Information collected on the NOAA
Form 34-82 is used in checking for respondents' compliance with
program requirements and for inconsistencies in their reporting to
NOAA and IRS of program-related adjustments to their income.
Deposit and withdrawal information is also required, by statute, to
be annually reported to the Secretary of Treasury.
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.