teller. Cash remittances should be converted to money orders or bank drafts if transmittal through the mail is required. Remittances received applying to IRS administrative accounts should be transmitted by memorandum to, and require an acknowledgment of receipt from, the Accounting Section in the appropriate IRS office. Transmittal of these remittances will be made in accordance with requirements included above and Internal Revenue Manual 5900. Because responses are voluntary and beneficial to the Government, correspondence should include the necessary postage for taxpayer responses. The cost of preparing and mailing the letters should be carefully considered before requesting approval. The cost of the confirmation program will be documented in the supporting statement/justification that accompanies the request for Deputy Inspector General for Audit (DIGA) approval. 80.7.1 Required Documentation Necessary to Obtain Approval of Confirmation Program Letters or Written Correspondence with Taxpayers. Directors should prepare the following documents to obtain approval for a confirmation letter/correspondence program: A draft of the proposed information collection instrument (confirmation letter, questionnaire, telephone questions, including the methodology and design etc.), of the program. A supporting statement/justification for using a confirmation letter or other written correspondence with taxpayers. A detailed estimate of the taxpayer burden. A detailed estimate of the cost to the Government. 80.7.2 Approval of Confirmation Letters/Written Correspondence with Taxpayers. All requests to conduct information gathering activities (written or oral) designed to elicit information from taxpayers must be submitted to the DIGA for review. DIGA approval is needed for the following types of information gathering or confirmation program items: Forms. Notices. Letters.
teller. Cash remittances should be converted to money orders or bank drafts if transmittal through the mail is required. Remittances received applying to IRS administrative accounts should be transmitted by memorandum to, and require an acknowledgment of receipt from, the Accounting Section in the appropriate IRS office. Transmittal of these remittances will be made in accordance with requirements included above and Internal Revenue Manual 5900. Because responses are voluntary and beneficial to the Government, correspondence should include the necessary postage for taxpayer responses. The cost of preparing and mailing the letters should be carefully considered before requesting approval. The cost of the confirmation program will be documented in the supporting statement/justification that accompanies the request for Deputy Inspector General for Audit (DIGA) approval. 80.7.1 Required Documentation Necessary to Obtain Approval of Confirmation Program Letters or Written Correspondence with Taxpayers. Directors should prepare the following documents to obtain approval for a confirmation letter/correspondence program: A draft of the proposed information collection instrument (confirmation letter, questionnaire, telephone questions, etc.), including the methodology and design of the program. A supporting statement/justification for using a confirmation letter or other written correspondence with taxpayers. A detailed estimate of the taxpayer burden. A detailed estimate of the cost to the Government. 80.7.2 Approval of Confirmation Letters/Written Correspondence with Taxpayers. All requests to conduct information gathering activities (written or oral) designed to elicit information from taxpayers must be submitted to the DIGA for review. DIGA approval is needed for the following types of information gathering or confirmation program items: Forms. Notices. Letters.
chapter300-80.docx