26 U.S.C. 6011 AND 6012 REQUIRE
INDIVIDUALS TO FILE TAX RETURNS UNDER CERTAIN REQUIREMENTS. WHEN A
TAXPAYER WRITES ABOUT A REFUND HE/SHE US EXPECTING AND IRS CANNOT
LOCATE THE RETURN, LETTER 109C IS SENT REQUESTING THE TAXPAYER TO
FILE ANOTHER RETURN AND COMPLETE THE STATEMENT AT THE END OF THE
LETTER.
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.