IRC SECTION 6018 REQUIRES EXECUTORS,
ETC. TO PREPARE AND FILE ESTATE TAX RETURNS FOR DECEASED U.S.
CITIZENS OR RESIDENTS. FORM 706 IS USED TO ENABLE EXECUTORS, ETC.
TO REPORT THE GROSS ESTATE AND COMPUTE THE CORRECT TAX LIABILITY.
THIS FORM IS USED TO SUBSTANTIATE THE FOREIGN DEATH TAX CREDIT ON
FORM 706. THE EXECUTOR SENDS THE FOREIGN GOVERNMENT, WHO WHEN
CERTIFIES THAT THE TAX WAS PAID AND RETURNS THE FORM TO IRS. (IRC
SECTION 2014).
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.