ADDITION TO TAX FOR A SUBSTANTIAL UNDERSTATEMENT OF LIABILITY FINAL LR 277-82

ICR 198802-1545-012

OMB: 1545-0739

Federal Form Document

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Name
Status
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IC Document Collections
ICR Details
1545-0739 198802-1545-012
Historical Active 198503-1545-002
TREAS/IRS
ADDITION TO TAX FOR A SUBSTANTIAL UNDERSTATEMENT OF LIABILITY FINAL LR 277-82
Revision of a currently approved collection   No
Regular
Approved without change 04/07/1988
Retrieve Notice of Action (NOA) 02/03/1988
  Inventory as of this Action Requested Previously Approved
03/31/1991 03/31/1991 03/31/1988
100,000 0 100,000
25,000 0 24,999
0 0 0

SECTION 6661 OF THE INTERNAL REVENUE CODE PROVIDES AN ADDITION TO TAX FOR A SUBSTANTIAL UNDERSTATEMENT OF INCOME TAX LIABILITY. TAXPAYERS MAY AVOID THE APPLICATION OF THE PROVISION BY VOLUNTARILY DISCLOSING RELEVANT FACTS ON THEIR TAX RETURNS OR IN A STATEMENT ATTACHED THERETO. THE REGULATIONS DESCRIBE WHAT IS TO BE DISCLOSED AND THE MANNER OF DISCLOSURE. 0

None
None


No

1
IC Title Form No. Form Name
ADDITION TO TAX FOR A SUBSTANTIAL UNDERSTATEMENT OF LIABILITY FINAL LR 277-82

  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 100,000 100,000 0 0 0 0
Annual Time Burden (Hours) 25,000 24,999 0 0 1 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.
02/03/1988


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