The regulations provide rules for
obtaining IRS adoption taxpayer identification numbers (ATINs),
which are used to identify children placed for adoption. To obtain
an ATIN, a prospective adoptive parent must file Form W-7A. The
regulations assist prospective adoptive parents in claiming tax
benefits with respect to these children.
US Code:
26
USC 6103 Name of Law: Confidentiality and disclosure of returns
and return information
US Code: 26
USC 6109 Name of Law: Identifying numbers
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.