UNDER IRC SECTION 7602, RETURNS OF
EXEMPT ORGANIZATIONS ARE SUBJECT TO EXAMINATION. LETTER 1398(DO) IS
NEEDED TO SCHEDULE EXAMINATIONS WHERE THE TAXPAYER IS NOT REACHABLE
BY TELEPHONE. THE TYPES OF RECORD NEEDED ARE LISTED. IRS USES THE
INFORMATION TO DETERMINE THE PROPER TAX STATUS AND TAX LIABILITY OF
THE ORGANIZATIONS.
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.