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Federal forms, ICRs, and supporting documents

Information Collection Request

INTL-21-91 (Temporary and Final) Section 6662 - Imposition of the Accuracy-Related Penalty

ICR 200305-1545-010 · OMB 1545-1426 · Historical Active

Forms and Documents
DocumentTypeStatusAvailability
No forms / supporting documents in this ICR. Check IC Document Collections.
IC Document Collections
IC IDCollectionTypeStatusForm
18313 INTL-21-91 (Temporary and Final) Section 6662 - Imposition of the Accuracy-Related Penalty Migrated
ICR Details
1545-1426 200305-1545-010
Historical Active 200004-1545-029
TREAS/IRS
INTL-21-91 (Temporary and Final) Section 6662 - Imposition of the Accuracy-Related Penalty
Extension without change of a currently approved collection   No
Regular
Approved without change 06/12/2003
Retrieve Notice of Action (NOA) 05/09/2003
  Inventory as of this Action Requested Previously Approved
07/31/2006 07/31/2006 06/30/2003
2,500 0 2,500
20,125 0 20,125
0 0 0
These regulations provide guidance about substantial and gross valuation misstatements as defined in sections 6662(e) and 6662(h). They also provide guidance about the reasonable cause and good faith exclusion. The regulations apply to taxpayers who have transactions between persons described in section 482 and net section 482 transfer price adjustments.
None
None
No
1
IC Title Form No. Form Name
INTL-21-91 (Temporary and Final) Section 6662 - Imposition of the Accuracy-Related Penalty
  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 2,500 2,500 0 0 0 0
Annual Time Burden (Hours) 20,125 20,125 0 0 0 0
Annual Cost Burden (Dollars) 0 0 0 0 0 0
No
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.
05/09/2003