LETTER F1752 GATHERS INFORMATION
NEEDED TO DETERMINE IF A PENALTY UNDER IRC, SEC. 6060 SHOULD BE
ASSESSED. WE USE THIS INFORMATION TO ASSURE THAT PAID TAX PREPARERS
COMPLY WITH THE LAW. WITHOUT THIS INFORMATION THE PENALTY MAY NOT
BE ABLE TO BE ASSESSED, EVEN WHEN CALLED FOR.
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.