THIS FORM IS NECESSARY TO SECURE
PAYMENT OF TAXES REFUNDED OR CREDITED TO A CLAIMANT FOR ANY TAX
UNDER CHAPTERS 51 AND 52 OF TITLE 26 IN CERTAIN INSTANCES. IT WILL
SECURE PAYMENT OF TAXES REFUNDED OR CREDITED IN THE EVENT THAT THE
REFUND OR CREDIT IS LATER DETERMINED TO BE NOT LAWFUL. DESCRIBES
THE PARTICULAR CONDITIONS UNDER WHICH THE SURETY COMPANY AND
CLAIMANT MUST ADHERE AND A DESCRIPTION OF WHAT THE BOND
COVERS.
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.