26 U.S.C. 6311 AUTHORIZES THE IRS TO
RECEIVE PAYMENT OF TAXES EITHER B CHECK OR MONEY ORDER. 26 U.S.C.
6401 DEFINES "OVERPAYMENT" AND 26 U.S.C. 6402 AUTHORIZES THE IRS TO
MAKE REFUNDS. WHEN A TAXPAYER SENDS A LARGER PAYMENT THAN THE
AMOUNT OF TAX SHOWN, LETTER 113C/SC IS USED TO REQUEST
CLARIFICATION FROM THE TAXPAYER.
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.