Disclosure of Returns and
Return Information by Other Agencies
Extension without change of a currently approved collection
No
Regular
11/25/2020
Requested
Previously Approved
36 Months From Approved
01/31/2021
11
11
11
11
0
0
In general, under the regulations, the
IRS is permitted to authorize agencies with access to returns and
return information under section 6103 of the Internal Revenue Code
to redisclose returns and return information based on a written
request and with the Commissioner's approval, to any authorized
recipient set forth in Code section 6103, subject to the same
conditions and restrictions, and for the same purposes, as if the
recipient had received the information from the IRS
directly.
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.