26 U.S.C. 6411 AUTHORIZES THE IRS TO
MAKE ADJUSTMENTS TO A TAXPAYER'S ACCOUNT WHEN THERE IS A TENTATIVE
CARRYBACK CREDIT AVAILABLE. LETTER 216C IS USED TO REQUEST
ADDITIONAL INFORMATION THAT IS NECESSARY TO PROCESS THE TAXPAYER'S
REQUEST, OR TO ADVISE THE TAXPAYER THAT THEIR REQUEST HAS BEEN
DENIED.
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.