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Federal forms, ICRs, and supporting documents

Information Collection Request

Notice of Inconsistent Treatment or Administrative Adjustment

ICR 200104-1545-043 · OMB 1545-0790 · Historical Active

Forms and Documents
DocumentTypeStatusAvailability
No forms / supporting documents in this ICR. Check IC Document Collections.
IC Document Collections
IC IDCollectionTypeStatusForm
39836 Notice of Inconsistent Treatment or Administrative Adjustment Form Migrated
ICR Details
1545-0790 200104-1545-043
Historical Active 200011-1545-019
TREAS/IRS
Notice of Inconsistent Treatment or Administrative Adjustment
No material or nonsubstantive change to a currently approved collection   No
Regular
Approved without change 04/05/2001
Retrieve Notice of Action (NOA) 04/05/2001
  Inventory as of this Action Requested Previously Approved
01/31/2004 01/31/2004 01/31/2004
10,700 0 10,600
76,557 0 76,532
0 0 0
IRC sections 6222 and 6227 require partners to notify IRS by filing Form 8082 when they (1) treat partnership items inconsistent with the partnership's treatment (6222), and (2) change previously reported partnership items (6227). Sections 6244 and 860F extend this requirement to sharholders of S corporations and residuals of REMICs. Also, sections 6241 and 6034A(c) extend this requirement to partners in electing large partnerships and beneficiaries of estates and trusts.
None
None
No
1
IC Title Form No. Form Name
Notice of Inconsistent Treatment or Administrative Adjustment FORM-8082
  Total Approved Previously Approved Change Due to New Statute Change Due to Agency Discretion Change Due to Adjustment in Estimate Change Due to Potential Violation of the PRA
Annual Number of Responses 10,700 10,600 0 100 0 0
Annual Time Burden (Hours) 76,557 76,532 0 25 0 0
Annual Cost Burden (Dollars) 0 0 0 0 0 0
Yes
No
$0
No
No
Uncollected
Uncollected
Uncollected
Uncollected
  No
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.
04/05/2001