REG-148867-03 (NPRM) Disclosure of Returns and Return Information in Connection with Written Contracts or Agreements for the Acquisition of Property and Services for Tax Administration
ICR 200411-1545-009
OMB: 1545-1821
Federal Form Document
⚠️ Notice: This information collection may be outdated. More recent filings for OMB 1545-1821 can be found here:
REG-148867-03 (NPRM)
Disclosure of Returns and Return Information in Connection with
Written Contracts or Agreements for the Acquisition of Property and
Services for Tax Administration
The proposed regulations clarify that
redisclosures of returns and return information by contractors to
agents or subcontractors are permissible, and that the penalty
provisions, written notification requirements, and safeguard
requirements are applicable to these agents and subcontractors.
Section 301.6103 (n)-1(d) of the proposed regulations require that
contractors, agents, and subcontractors who receive returns or
return information under the proposed regulations must provide
written notice to their officers and employees of the purposes for
which returns or return information may be used and of the
potential
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.