IRC SECTIONS 6402, 6404 AND
301.6402-2, 301.6403-1, AND 301.6511 OF TH REGULATIONS ALLOW FOR
REFUNDS OF TAXES (OTHER THAN INCOME TAXES) WHICH WERE ILLEGALLY,
ERRONEOUSLY OR EXCESSIVELY COLLECTED, OR TO CLAIM AMOUNT PAID FOR
STAMPS UNUSED OR USED IN ERROR OR EXCESS AND (EXCEPT IN THE CASE OF
INCOME, ESTATE, OR GIFT TAX), TO FILE A CLAIM FOR ABATEMENT OF AN
OVERASSESSMENT OR THE UNPAID PORTION OF AN
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.