[Federal Register Volume 78, Number 30 (Wednesday, February 13, 2013)]
[Notices]
[Pages 10263-10264]
From the Federal Register Online via the Government Publishing Office [www.gpo.gov]
[FR Doc No: 2013-03245]
-----------------------------------------------------------------------
DEPARTMENT OF THE TREASURY
Internal Revenue Service
Proposed Collection; Comment Request for Form 8082
AGENCY: Internal Revenue Service (IRS), Treasury.
ACTION: Notice and request for comments.
-----------------------------------------------------------------------
SUMMARY: The Department of the Treasury, as part of its continuing
effort to reduce paperwork and respondent burden, invites the general
public and other Federal agencies to take this opportunity to comment
on proposed and/or continuing information collections, as required by
the Paperwork Reduction Act of 1995, Public Law 104-13 (44 U.S.C.
3506(c)(2)(A)). Currently, the IRS is soliciting comments concerning
Form 8082, Notice of Inconsistent Treatment or Administrative
Adjustment Request (AAR).
DATES: Written comments should be received on or before April 15, 2013
to be assured of consideration.
[[Page 10264]]
ADDRESSES: Direct all written comments to Yvette Lawrence, Internal
Revenue Service, Room 6129, 1111 Constitution Avenue NW., Washington,
DC 20224.
FOR FURTHER INFORMATION CONTACT: Requests for additional information or
copies of the form and instructions should be directed to Martha R.
Brinson, at (202) 622-3869, or at Internal Revenue Service, Room 6129,
1111 Constitution Avenue NW., Washington, DC 20224, or through the
Internet at [email protected].
SUPPLEMENTARY INFORMATION:
Title: Notice of Inconsistent Treatment or Administrative
Adjustment Request (AAR).
OMB Number: 1545-0790.
Form Number: 8082.
Abstract: A partner, S corporation shareholder, or the holder of a
residual interest in a real estate mortgage investment conduit (REMIC)
generally must report items consistent with the way they were reported
by the partnership or S corporation on Schedule K-1 or by the REMIC on
Schedule Q. Also, an estate or domestic trust beneficiary, or a foreign
trust owner or beneficiary, is subject to the consistency reporting
requirements for returns filed after August 5, 1997. Form 8082 is used
to notify the IRS of any inconsistency between the tax treatment of
items reported by the partner, shareholder, etc., and the way the pass-
through entity treated and reported the same item on its tax return.
Current Actions: There are no changes being made to the form at
this time.
Type of Review: Extension of a currently approved collection.
Affected Public: Business or other for-profit organizations,
individuals, and farms.
Estimated Number of Respondents: 7,067.
Estimated Time Per Respondent: 7 hr., 13 min.
Estimated Total Annual Burden Hours: 51,024.
The following paragraph applies to all of the collections of
information covered by this notice:
An agency may not conduct or sponsor, and a person is not required
to respond to, a collection of information unless the collection of
information displays a valid OMB control number. Books or records
relating to a collection of information must be retained as long as
their contents may become material in the administration of any
internal revenue law. Generally, tax returns and tax return information
are confidential, as required by 26 U.S.C. 6103.
Request for Comments: Comments submitted in response to this notice
will be summarized and/or included in the request for OMB approval. All
comments will become a matter of public record. Comments are invited
on: (a) Whether the collection of information is necessary for the
proper performance of the functions of the agency, including whether
the information shall have practical utility; (b) the accuracy of the
agency's estimate of the burden of the collection of information; (c)
ways to enhance the quality, utility, and clarity of the information to
be collected; (d) ways to minimize the burden of the collection of
information on respondents, including through the use of automated
collection techniques or other forms of information technology; and (e)
estimates of capital or start-up costs and costs of operation,
maintenance, and purchase of services to provide information.
Approved: February 6, 2013.
Yvette Lawrence,
IRS Reports Clearance Officer.
[FR Doc. 2013-03245 Filed 2-12-13; 8:45 am]
BILLING CODE 4830-01-P