RP-2005-26 Revenue Procedure Regarding Extended Period of Limitations for Listed Transaction Situations

ICR 201108-1545-044

OMB: 1545-1940

Federal Form Document

Forms and Documents
Document
Name
Status
Supplementary Document
2008-09-09
Supporting Statement A
2011-08-29
ICR Details
1545-1940 201108-1545-044
Historical Active 200809-1545-006
TREAS/IRS
RP-2005-26 Revenue Procedure Regarding Extended Period of Limitations for Listed Transaction Situations
Extension without change of a currently approved collection   No
Regular
Approved without change 12/22/2011
Retrieve Notice of Action (NOA) 11/28/2011
  Inventory as of this Action Requested Previously Approved
12/31/2014 36 Months From Approved 12/31/2011
859 0 859
430 0 430
0 0 0

This revenue procedure provides procedures that taxpayers and material advisors may use to disclose a listed transaction that the taxpayer previously failed to disclose.

US Code: 26 USC 6501(c)(10) Name of Law: Listed transactions.
  
None

Not associated with rulemaking

  76 FR 34809 06/14/2011
76 FR 72753 11/25/2011
No

1
IC Title Form No. Form Name
RP-101177-05 Revenue Procedure Regarding Extended Period of Limitations for Listed Transaction Situations

  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 859 859 0 0 0 0
Annual Time Burden (Hours) 430 430 0 0 0 0
Annual Cost Burden (Dollars) 0 0 0 0 0 0
No
No

$0
No
No
No
No
No
Uncollected
Audra Dineen 202 622-4910 [email protected]

  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.
11/28/2011


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