This study was designed to collect the
amount of time and money Self-Employed taxpayers incur as a result
of the Federal income tax law and regulations. This new method will
be a valuable tool in the IRS's ongoing effort to improve customer
service, as well as for policy makers to understand the full effect
of tax law changes. In particular, it will help the IRS understand
the burdens placed on its customers by the Federal tax system-its
laws, its administration, and changes to those factors.
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.