Notice of Inconsistent Treatment or Administrative Adjustment Request (AAR)

Forms and Documents

Document Name	Status
8082.Sup.doc Supporting Statement A	2013-04-09
2013.burrdn_busi.pdf Supplementary Document	2013-04-09

IC Document Collections

IC ID	Document Title	Status
39835	Notice of Inconsistent Treatment or Administrative Adjustment Request (AAR) Instruction	Modified

ICR Details

OMB Control No: 1545-0790	ICR Reference No: 201304-1545-008
Status: Historical Active	Previous ICR Reference No: 201001-1545-018
Agency/Subagency: TREAS/IRS	Agency Tracking No: mb
Title: Notice of Inconsistent Treatment or Administrative Adjustment Request (AAR)
Type of Information Collection: Extension without change of a currently approved collection	Common Form ICR:  No
Type of Review Request: Regular
OIRA Conclusion Action: Approved without change	Conclusion Date: 06/26/2013
	Date Received in OIRA: 04/25/2013
Terms of Clearance:

	Inventory as of this Action	Requested	Previously Approved
Expiration Date	06/30/2016	36 Months From Approved	06/30/2013
Responses	7,067	0	7,067
Time Burden (Hours)	51,024	0	51,024
Cost Burden (Dollars)	0	0	0

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Abstract: IRC sections 6222 and 6227 require partners to notify IRS by filing Form 8082 when they (1) treat partnership items inconsistent with the partnership's treatment (6222), and (2) change previously reported partnership items (6227). Sections 6244 and 860F extend this requirement to shareholders of S corporations and residuals of REMICs. Also, sections 6241 and 6034A(c) extend this requirement to partners in electing large partnerships and beneficiaries of estates and trusts.

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Authorizing Statute(s): US Code: 26 USC 6222 Name of Law: Partner's Return Must be Consistent with Partnership Return or Secretary Must be Notified of Inconsi
   US Code: 26 USC 6227 Name of Law: Administrative Adjustment Requests
   US Code: 26 USC 860F Name of Law: Other Rules
   US Code: 26 USC 6241 Name of Law: Partner's Return Must be Consistent with Partnership Return
   US Code: 26 USC 6034A(c) Name of Law: Beneficiary's Return Must be Consistent with Estate or Trust Return or Secretary Notified of Inconsi
  

Citations for New Statutory Requirements: None

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Associated Rulemaking Information
RIN:	Stage of Rulemaking:	Federal Register Citation:	Date:
	Not associated with rulemaking

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Federal Register Notices & Comments
60-day Notice:	Federal Register Citation:	Citation Date:
	78 FR 10263	02/13/2013
30-day Notice:	Federal Register Citation:	Citation Date:
	78 FR 24466	04/25/2013
Did the Agency receive public comments on this ICR? No

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Number of Information Collection (IC) in this ICR: 1

IC Title	Form No.	Form Name
Notice of Inconsistent Treatment or Administrative Adjustment Request (AAR)	Form 8082	Notice of Inconsistent Treatment or Administrative Adjustment Request (AAR)

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ICR Summary of Burden

	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	7,067	7,067	0	0	0	0
Annual Time Burden (Hours)	51,024	51,024	0	0	0	0
Annual Cost Burden (Dollars)	0	0	0	0	0	0

Burden increases because of Program Change due to Agency Discretion: No

Burden Increase Due to:

Burden decreases because of Program Change due to Agency Discretion: No

Burden Reduction Due to:

Short Statement:

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Annual Cost to Federal Government: $1,200

Does this IC contain surveys, censuses, or employ statistical methods? No

Is the Supporting Statement intended to be a Privacy Impact Assessment required by the E-Government Act of 2002? No

Is this ICR related to the Affordable Care Act [Pub. L. 111-148 & 111-152]? No

Is this ICR related to the Dodd-Frank Wall Street Reform and Consumer Protection Act, [Pub. L. 111-203]? No

Is this ICR related to the American Recovery and Reinvestment Act of 2009 (ARRA)? No

Is this ICR related to the Pandemic Response? Uncollected

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Common Form ICR:  No

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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:

(a) It is necessary for the proper performance of agency functions;

(b) It avoids unnecessary duplication;

(c) It reduces burden on small entities;

(d) It uses plain, coherent, and unambiguous language that is understandable to respondents;

(e) Its implementation will be consistent and compatible with current reporting and recordkeeping practices;

(f) It indicates the retention periods for recordkeeping requirements;

(g) It informs respondents of the information called for under 5 CFR 1320.8 (b)(3) about:

(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;

(h) It was developed by an office that has planned and allocated resources for the efficient and effective management and use of the information to be collected.

(i) It uses effective and efficient statistical survey methodology (if applicable); and

(j) It makes appropriate use of information technology.

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.

Certification Date: 04/25/2013

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