Some taxpayers are required by
regulations issued under Sec. 6302 (h) of the Internal Revenue Code
to make Federal Tax Deposits (FTDs) using the Electronic Federal
Tax Payment System (EFTPS). Other taxpayers may choose to
voluntarily participate in EFTPS. EFTPS requires that a taxpayer
complete an enrollment form to provide the information the IRS
needs to properly credit the taxpayer's account. Revenue 97-33
provides procedures and information that will help taxpayers to
electronically make FTDs and tax payments through EFTPS.
US Code:
26
USC 6302 Name of Law: Mode or time of collection
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.