Form 8038-R - Request for Recovery of Overpayments Under Arbitrage Rebate Provisions

ICR 201012-1545-032

OMB: 1545-1750

Federal Form Document

Forms and Documents
IC Document Collections
ICR Details
1545-1750 201012-1545-032
Historical Active 200801-1545-013
TREAS/IRS
Form 8038-R - Request for Recovery of Overpayments Under Arbitrage Rebate Provisions
Extension without change of a currently approved collection   No
Regular
Approved without change 04/07/2011
Retrieve Notice of Action (NOA) 02/25/2011
  Inventory as of this Action Requested Previously Approved
04/30/2014 36 Months From Approved 04/30/2011
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 148 Name of Law: Arbitrage
   US Code: 26 USC 6103 Name of Law: Confidentiality and disclosure of returns and return information
  
None

Not associated with rulemaking

  75 FR 61244 10/04/2010
76 FR 10664 02/25/2011
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
No
No
No
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.
02/25/2011


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