The agency is
not required to display the expiration date.
Inventory as of this Action
Requested
Previously Approved
03/31/2000
03/31/2000
01/31/1997
630,000
0
63,000
630,000
0
630,000
0
0
0
The regulations require record
maintenance, annual information filing, and the authorization of
the U.S. corporation to act as an agent for IRS summons purposes.
These requirements will allow IRS international examiners to better
audit the tax returns of U.S. corporations engaged in crossborder
transactions with a related party.
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.