Material Advisor Disclosure Statement

ICR 200710-1545-018

OMB: 1545-0865

Federal Form Document

Forms and Documents
Document
Name
Status
Supplementary Document
2007-10-12
Supplementary Document
2007-10-11
Justification for No Material/Nonsubstantive Change
2007-10-11
IC Document Collections
IC ID
Document
Title
Status
17463 Modified
ICR Details
1545-0865 200710-1545-018
Historical Active 200605-1545-018
TREAS/IRS
Material Advisor Disclosure Statement
No material or nonsubstantive change to a currently approved collection   No
Regular
Approved without change 10/12/2007
Retrieve Notice of Action (NOA) 10/12/2007
  Inventory as of this Action Requested Previously Approved
07/31/2009 07/31/2009 07/31/2009
350 0 350
3,959 0 14,382
0 0 0

The American Jobs Creation Act of 2004, Public Law 108-357, 118 Stat. 1418, (AJCA) was enacted on October 22, 2004. Section 815 of the AJCA amended section 6111 to require each material advisor with respect to any reportable transaction to make a return (in such form as the Secretary may prescribe) setting forth: (1) information identifying and describing the transaction; (2) information describing any potential tax benefits expected to result from the transaction; and (3) such other information as the Secretary may prescribe.

PL: Pub.L. 108 - 357 815 Name of Law: The American Jobs Creation Act of 2004
  
PL: Pub.L. 108 - 357 815 Name of Law: The American Jobs Creation Act of 2004

Not associated with rulemaking

No

1
IC Title Form No. Form Name
Material Advisor Disclosure Statement 8918 Material Advisor Disclosure Statement

  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 350 350 0 0 0 0
Annual Time Burden (Hours) 3,959 14,382 0 -10,423 0 0
Annual Cost Burden (Dollars) 0 0 0 0 0 0
No
Yes
Changing Regulations
Form 8918 revises and supersedes Form 8264, Application for Registration of a Tax Shelter (March 2004).

$0
No
No
Uncollected
Uncollected
Uncollected
Uncollected
Anthony Ferrise 2029279565

  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.
10/12/2007


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