Extension without change of a currently approved collection
No
Regular
11/27/2020
Requested
Previously Approved
36 Months From Approved
01/31/2021
250
250
1,000
1,000
0
0
The IRS needs certain information to
determine whether a taxpayer should be granted permission to make
late filings of certain statements or notices under sections 897
and 1445. The information submitted will include a statement by the
taxpayer demonstrating reasonable cause for the failure to timely
make relevant filings under sections 897 and 1445. This revenue
procedure provides a simplified method for taxpayers to request
relief for late filings under sections 1.897-2(g)(1)(ii)(A),
1.897-2(h)(2), 1.1445-2(d)(2), 1.1445-5(b)(2), and 1.1445-5(b)(4)
of the Income Tax Regulations
US Code:
26
USC 1445 Name of Law: Withholding of tax on dispositions of
United States real property interests.
US Code: 26
USC 897 Name of Law: Disposition of investment in United Sates
real property.
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.