Request for Recovery of Overpayments Under Arbitrage Rebate Provisions

ICR 200801-1545-013

OMB: 1545-1750

Federal Form Document

Forms and Documents
Document
Name
Status
Form
Modified
Supporting Statement A
2008-01-10
Supplementary Document
2008-01-10
IC Document Collections
ICR Details
1545-1750 200801-1545-013
Historical Active 200501-1545-008
TREAS/IRS CB-1750-013
Request for Recovery of Overpayments Under Arbitrage Rebate Provisions
Extension without change of a currently approved collection   No
Regular
Approved without change 04/18/2008
Retrieve Notice of Action (NOA) 02/22/2008
  Inventory as of this Action Requested Previously Approved
04/30/2011 36 Months From Approved 04/30/2008
200 0 200
2,458 0 2,458
0 0 0

Under Treasury Regulations section 1.148-3(i), bond issuers may recover an overpayment of arbitrage rebate paid to the United States under Internal Revenue Code section 148. Form 8038-R is used to request recovery of any overpayment of arbitrage rebate made under the arbitrage rebate provisions.

US Code: 26 USC 6103 Name of Law: Confidentiality and disclosure of returns and return information
   US Code: 26 USC 148 Name of Law: Arbitrage
  
None

Not associated with rulemaking

  72 FR 58734 10/16/2007
73 FR 9855 02/22/2008
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 200 200 0 0 0 0
Annual Time Burden (Hours) 2,458 2,458 0 0 0 0
Annual Cost Burden (Dollars) 0 0 0 0 0 0
No
No

$300
No
No
Uncollected
Uncollected
Uncollected
Uncollected
Esther Woodworth 202 622-3090

  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.
02/22/2008


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