8082 Notice of Inconsistent Treatment or Administrative Adjus

1

Tax Year 2007 Work Request Notification
Form 8082, Notice of Inconsistent Treatment or Administrative Adjustment Request (AAR)
To:

Symbols:

1. Scanned by:

N/A

SE:W:CAR:MP:T: B : P

2. Section Chief:

Rene Mondesir

SE:W:CAR:MP:T: B : P

3. Reviewer:

Dan Brooks

SE:W:CAR:MP:T: B :R

4. Review Chief:

Ed Mikesell

SE:W:CAR:MP:T: B :R

5. Branch Chief:

Curt Freeman

SE:W:CAR:MP:T: B

6. Senior Technical Advisor: Bob Erickson

Agreed:

Date:

✔
✔
✔
✔
✔

09/27/2006

SE:W:CAR:MP:T

09/27/2006
09/27/2006
09/27/2006
09/27/2006

7. *TPCC Circulations Email sent to Distribution List by: Hayley Mitton
8. Initiator (Tax Law Specialist): Pam Terembes

SE:W:CAR:MP:T: B : P

Completed:

Attached is a marked up draft that can be used to develop any necessary Work Requests for
the 2008 processing year. The major changes are as follows:

We added a checkbox to line 1 for amended Forms 1065 to be reported. On Form 1065 we removed
box 5 from Item G, the amended return checkbox. Amended returns filed on Form 1065 with this box
checked create problems for both processing and compliance functions.
The attached file is a draft of what we expect to be on the form. As we receive more information, we
will send it along.

This Notification is for changes due to:
Legislation or Chief Counsel guidance:
✔

A Program change initiated by: LMSB FLMSB Flow Through Compliance Committee (Contact: Bill Wilson)
We do not anticipate the need for any further changes that would require a Work Request.

✔

We may need to make further changes that would require a Work Request.

If you have any questions, please contact the TLS shown below, or the reviewer on line 3 (above).
From:

Pam Terembes
SE:W:CAR:MP:T: B : P

Signed:

Email:
[email protected]

Date:
09/26/06

Room:
NCFB B5-225

Phone Number:
(202) 622-3752
Fax Number:
Rev. 09/28/2006

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I.R.S. SPECIFICATIONS
TO BE REMOVED BEFORE PRINTING
INSTRUCTIONS TO PRINTERS
FORM 8082, PAGE 1 OF 2
MARGINS; TOP 13mm (1/2"), CENTER SIDES.
PRINTS: HEAD TO HEAD
PAPER: WHITE WRITING, SUB. 20.
INK: BLACK
FLAT SIZE: 216mm (8-1/2") x 279mm (11")
PERFORATE: None
DO NOT PRINT — DO NOT PRINT — DO NOT PRINT — DO NOT PRINT

(c)

Amended return for small partnerships

Form

7

8082

(Rev. December 2005)
Department of the Treasury
Internal Revenue Service

Notice of Inconsistent Treatment or Administrative
Adjustment Request (AAR)
(For use by partners, S corporation shareholders, estate and domestic trust beneficiaries,
foreign trust owners and beneficiaries, REMIC residual interest holders, and TMPs)
䊳 See separate instructions.

Name(s) shown on return

Part I

84

General Information
(a)

Notice of inconsistent treatment

(b)

Administrative adjustment request (AAR)

Check boxes that apply:

2

If you are a tax matters partner (TMP) filing an AAR on behalf of the pass-through entity, are you
requesting substituted return treatment? (see instructions)
Identify type of pass-through entity:
(a)

Attachment
Sequence No.

Identifying number

1

3

OMB No. 1545-0790

Partnership (b)

Electing large partnership

(c)

S corporation

(d)

Estate

(e)

Yes

Trust

No

(f)

REMIC

4

Employer identification number of pass-through entity 6

Tax shelter registration number (if applicable) of pass-through entity

5

Name, address, and ZIP code of pass-through entity 7

Internal Revenue Service Center where pass-through entity filed its return

Part II

8

Tax year of pass-through entity

9

Your tax year

/

/

to

/

/

/

/

to

/

/

Inconsistent or Administrative Adjustment Request (AAR) Items

(a) Description of inconsistent or
administrative adjustment request (AAR) items
(see instructions)

(c) Amount as shown on
(b) Inconsistency is in,
Schedule K-1, Schedule Q, or
or AAR is to correct
(check boxes that apply) similar statement, a foreign
trust statement, or your return,
whichever applies
Amount of Treatment
(see instructions)
item
of item

(d) Amount you are reporting

(e) Difference between
(c) and (d)

10

11

12

13

Part III

Explanations—Enter the Part II item number before each explanation. If more space is needed,
continue your explanations on the back.

For Paperwork Reduction Act Notice, see separate instructions.

Cat. No. 49975G

Form

8082

(Rev. 12-2005)

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