Itemized Statement Component of Advisee List

OMB 1545-1686

OMB 1545-1686

Previously Approved, Section 6112, as amended by the American Jobs Creation Act of 2004, P.L. 108–357, 188 Stat. 1418, requires that each material advisor with respect to any reportable transaction shall maintain (in such manner as the Secretary may by regulations prescribe) a list identifying each person with respect to whom the advisor acted as a material advisor with respect to the transaction and containing other information as the Secretary may, by regulations, require. Under § 301.6112–1(a), material advisors are required to prepare and maintain a list as described in the regulations and are required to furnish the list to the IRS upon written request by the IRS. Revenue Procedure 2008-20 provides guidance relating to the obligation of material advisors to prepare and maintain lists with respect to reportable transactions under § 6112 of the Internal Revenue Code. This revenue procedure allows material advisors to use a form (Form 13976), available on the Internal Revenue Service website for maintaining the itemized statement component of the list under § 6112. See section 301.6112–1(b)(3)(i) of the Procedure and Administration Regulations. The form is not required to be used by a material advisor for that material advisor to comply with the requirements of § 301.6112–1, but is offered as an option for maintaining the list.

The latest form for Itemized Statement Component of Advisee List expires 2021-04-30 and can be found here.

All Historical Document Collections
Extension without change of a currently approved collection 2024-07-31
Approved without change
Extension without change of a currently approved collection 2021-04-30
Approved without change
Revision of a currently approved collection 2018-02-14
Approved without change
Extension without change of a currently approved collection 2014-12-31
Approved without change
Extension without change of a currently approved collection 2011-12-28
Approved without change
Extension without change of a currently approved collection 2008-11-20
Approved without change
No material or nonsubstantive change to a currently approved collection 2008-08-11
Approved without change
No material or nonsubstantive change to a currently approved collection 2008-04-02
Preapproved
Revision of a currently approved collection 2006-10-19
Approved without change
Extension without change of a currently approved collection 2005-12-08
Approved without change
No material or nonsubstantive change to a currently approved collection 2003-12-22
Approved without change
No material or nonsubstantive change to a currently approved collection 2003-02-28
Approved without change
No material or nonsubstantive change to a currently approved collection 2003-02-28
Approved without change
Extension without change of a currently approved collection 2002-12-26
Approved without change
No material or nonsubstantive change to a currently approved collection 2002-10-22
Approved without change
Revision of a currently approved collection 2002-10-07
Approved without change
No material or nonsubstantive change to a currently approved collection 2000-08-10
Approved without change
Extension without change of a currently approved collection 2000-05-09
Approved without change
New collection (Request for a new OMB Control Number) 2000-02-23
OMB Details

TD 9352 - Material Advisors of Reportable Tansactions must keep lists of Advisees

Federal Enterprise Architecture: General Government - Taxation Management


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