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Instructions for Form 6406 2006 Tax Year

Instructions for Form 6406 - Notices

This is archived information that pertains only to the 2006 Tax Year. If you
are looking for information for the current tax year, go to the Tax Prep Help Area.

We ask for the information on this form to carry out the Internal Revenue laws of the United States. We need it to determine whether your defined benefit or defined contribution plan, as amended, qualifies for approval under section 401(a) of the Internal Revenue Code and is exempt from taxation under section 501(a) of the Code. Section 6109 of the Code requires you to provide your taxpayer identification number. Routine uses of the information provided on this form include giving it to the Department of Justice for civil and criminal litigation and to other Federal agencies, as provided by law. We may disclose the information to cities, states, the District of Columbia, and U.S. Commonwealths or possessions to administer their tax laws. We may also disclose this information to other countries under a tax treaty, or to Federal and state agencies to enforce Federal nontax criminal laws and to combat terrorism. The authority to disclose information to combat terrorism expired on December 31, 2003. Legislation is pending that would reinstate this authority. If you do not provide all of the information requested on this form, we may be unable to make a determination with respect to your amendment. If you provide false or fraudulent information, you may be subject to penalties.

You are not required to provide the information requested on a form that is subject to the Paperwork Reduction Act unless the form displays a valid OMB control number. Books or records relating to a form or its instructions must be retained as long as their contents may become material in the administration of any Internal Revenue law. Generally, tax returns and return information are confidential, as required by section 6103.

The time needed to complete and file this form will vary depending on individual circumstances. The estimated average time is:

Recordkeeping 14 hr., 21 min.
Learning about the law or the form 2 hr., 13 min.
Preparing the form 4 hr., 25 min.
Copying, assembling, and sending the form to the IRS 32 min.

If you have comments concerning the accuracy of these time estimates or suggestions for making this form simpler, we would be happy to hear from you. You can write to the Internal Revenue Service, Tax Products Coordinating Committee, SE:W:CAR:MP:T:T:SP, 1111 Constitution Ave. N.W., Washington, D.C. 20224. Do not send the form to this office. Instead, see Where To File on page 2.

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