WHEN A TAXPAYER REPORTS INCOME (OTHER
THAN WAGES) THAT COULD BE SUBJEC TO SELF-EMPLOYMENT TAX, ADDITIONAL
INFORMATION IS REQUIRED TO VERIFY THEIR TAX LIABILITY. DURING AN
EXAMINATION, LETTER 718(SC) IS SENT TO THE TAXPAYER REQUESTING THE
NECESSARY INFORMATION TO HELP THE IRS DETERMINE WHETHER THEIR
INCOME IS SUBJECT TO SELF-EMPLOYMENT TAX.
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.