OMB.report

Federal forms, ICRs, and supporting documents

Information Collection Request

Notice of Inconsistent Treatment or Administrative Adjustment Request (AAR)

ICR 201304-1545-008 · OMB 1545-0790 · Historical Active

Forms and Documents
DocumentTypeStatusAvailability
8082.Sup.doc Supporting Statement A Uploaded 2013-04-09 Available
2013.burrdn_busi.pdf Supplementary Document Uploaded 2013-04-09 Available
IC Document Collections
IC IDCollectionTypeStatusForm
39835 Notice of Inconsistent Treatment or Administrative Adjustment Request (AAR) Instruction Modified
ICR Details
1545-0790 201304-1545-008
Historical Active 201001-1545-018
TREAS/IRS mb
Notice of Inconsistent Treatment or Administrative Adjustment Request (AAR)
Extension without change of a currently approved collection   No
Regular
Approved without change 06/26/2013
Retrieve Notice of Action (NOA) 04/25/2013
  Inventory as of this Action Requested Previously Approved
06/30/2016 36 Months From Approved 06/30/2013
7,067 0 7,067
51,024 0 51,024
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 shareholders 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.
US Code: 26 USC 6222 Name of Law: Partner's Return Must be Consistent with Partnership Return or Secretary Must be Notified of Inconsi
   US Code: 26 USC 6227 Name of Law: Administrative Adjustment Requests
   US Code: 26 USC 860F Name of Law: Other Rules
   US Code: 26 USC 6241 Name of Law: Partner's Return Must be Consistent with Partnership Return
   US Code: 26 USC 6034A(c) Name of Law: Beneficiary's Return Must be Consistent with Estate or Trust Return or Secretary Notified of Inconsi
  
None
Not associated with rulemaking
  78 FR 10263 02/13/2013
78 FR 24466 04/25/2013
No
  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 7,067 7,067 0 0 0 0
Annual Time Burden (Hours) 51,024 51,024 0 0 0 0
Annual Cost Burden (Dollars) 0 0 0 0 0 0
No
No
$1,200
No
No
No
No
No
Uncollected
Robert Chapman 2029279428
  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.
04/25/2013