Section 10.6(g) of Treasury Department
Circular No. 230, Regulations Governing the Practice of Attorneys,
Certified Public Accountants, Enrolled Agents, Enrolled Actuaries
and Appraisers before the Internal Revenue Service (31 CFR Part
10), requires those who desire to qualify as a sponsor of
continuing professional education programs for enrolled agents to
file an application to be recognized by the Director of
Practice.
US Code:
26
USC 6103 Name of Law: Confidentiality and disclosure of returns
and return information
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.