Form 8038-R Request For Recovery Of Overpayments Under Arbitrage Rebate Provisions {8038-R} | Pdf Fpdf Doc Docx | Official Federal Forms

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Form 8038-R Request For Recovery Of Overpayments Under Arbitrage Rebate Provisions {8038-R} | Pdf Fpdf Doc Docx | Official Federal Forms

Form 8038-R Request For Recovery Of Overpayments Under Arbitrage Rebate Provisions {8038-R}

This is a Official Federal Forms form that can be used for Department Of Treasury.

Alternate TextLast updated: 11/1/2011

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Form 8038-R Reporting Authority (Rev. April 2011) Department of the Treasury Internal Revenue Service Request for Recovery of Overpayments Under Arbitrage Rebate Provisions OMB No. 1545-1750 File a separate form for each issue. See instructions. 2 Issuer's employer identification number (EIN) Part I 1 Issuer's name 3 Number and street (or P.O. box if mail is not delivered to street address) 5 City, town, or post office, state, and ZIP code 7 Name of issue 9 Name and title of officer of the issuer or other person whom the IRS may call for more information Room/suite 4 Report number (For IRS Use Only) 6 Date of issue 8 CUSIP number 10 Telephone number of officer or other person Part II 11 12 13 14 15 16 17 Request for Refund of Amounts Paid Under Rebate Provisions (see instructions) If the issue was outstanding on or prior to June 30, 1993, and the issuer elects not to apply the 1992 regulations, check here (see instructions) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Total amount paid under rebate provisions . . . . . . Rebate amount as of the most recent computation date . Amounts (not included in line 12) required to be paid under as of the date the recovery is requested . . . . . . . ............. 12 .... 13 section 148 .... 14 Add lines 13 and 14 . . . . . . . . . . . . . . . . . . . . . . . . . . 15 Amount of overpayment. Subtract line 15 from line 12 . . . . . . . . . . . . . . . 16 Computations and relevant facts that led to overpayment (see instructions). Attach additional sheets if necessary. 18 Schedule of payments (see instructions). Attach additional sheets if necessary. Part III 19 20 21 Other Information (see instructions) Check the "Yes" or "No" box for each question below. Yes No Was the overpayment paid as penalty in lieu of rebate under section 148(f)(4)(C)(vii)? . . . . . . . . 19 Has the final computation date for the issue occurred? . . . . . . . . . . . . . . . . . . 20 If an entity other than a governmental entity is to use proceeds of these obligations, enter the name and EIN of that organization. If more than one, attach schedule. Name EIN If the issuer wishes to authorize the IRS to communicate directly with a person who is a representative of the entity listed on line 21, check the box and enter the name and telephone number of such person. Name Phone no. Under penalties of perjury, I declare that I have examined this request for recovery of overpayment, including accompanying schedules and statements, and to the best of my knowledge and belief, the facts represented in support of the request are true, correct, and complete. I further declare that I consent to the IRS's disclosure of the issuer's return information, as necessary to process this return, to the persons that I have authorized on lines 9 and 22 above. 22 Signature and Consent Signature of issuer's authorized representative Preparer's signature Date Type or print name and title Check if self-employed Firm's EIN Phone no. Paid Preparer Use Only Print/Type preparer's name Date PTIN Firm's name Firm's address For Paperwork Reduction Act Notice, see the instructions. Cat. No. 57334H Form 8038-R (Rev. 4-2011) American LegalNet, Inc. www.FormsWorkFlow.com Form 8038-R (Rev. 4-2011) Page 2 What's New Claims for recovery of overpayments cannot be filed later than the date that is 2 years after the final computation date under Regulations section 1.148-3(e)(2) for the applicable issue of bonds, or 2 years from July 1, 2008, for an issue of bonds whose final computation date is on or before June 24, 2008. See Rev. Proc. 2008-37, which is on page 137 of Internal Revenue Bulletin 2008-29 at www.irs.gov/pub/irs-irbs/ irb08-29.pdf. General Instructions Section references are to the Internal Revenue Code unless otherwise noted. Note. Use a separate Form 8038-R for each issue. Purpose of Form Form 8038-R is used by issuers of state and local bonds to request a refund of amounts paid with Form 8038-T, Arbitrage Rebate, Yield Reduction, and Penalty in Lieu of Arbitrage Rebate. Payments made with Form 8038-T that may be recoverable include: 1. Yield reduction payments, 2. The arbitrage rebate to the United States, 3. A penalty in lieu of rebating arbitrage to the United States, or 4. A penalty to terminate the election to pay a penalty in lieu of rebating arbitrage. Generally, this information will be sufficient to determine whether a refund is appropriate. For refund claim rejections where there is a procedural deficiency or where an issuer has failed to provide sufficient information to enable a determination that an overpayment occurred, the IRS will contact the issuer or its representative to resolve the deficiency. If all the requested information is not timely received, a letter will be sent explaining that the request for recovery is deficient and that its processing is rejected. For refund claim denials, in full or in part, if the IRS makes a preliminary determination to deny a refund claim, the IRS will notify the issuer in writing that it may submit additional information or participate in a conference, or both. Additional information must be submitted within 21 days of the request for additional information or the conference. If the issuer fails to submit additional information or if the IRS disagrees that an overpayment occurred, the IRS will send the issuer a registered or certified letter denying the claim, subject to the issuer's appeal rights. The procedures for processing a request for refund are detailed in Rev. Proc. 2008-37 which is on page 137 of Internal Revenue Bulletin 2008-29 at www.irs.gov/pub/irs-irbs/irb08-29.pdf. An issuer is entitled to appeal a refund claim denial. See Rev. Proc. 2006-40 which is on page 694 of Internal Revenue Bulletin 2006-42 at www.irs.gov/pub/irs-irbs/irb06-42.pdf, for details. Where To File File Form 8038-R, and attachments, with the Internal Revenue Service, Ogden Submission Processing Center, Ogden, UT 84201. Private delivery services. You can use certain private delivery services designated by the IRS to meet the "timely mailing as timely filing/ paying" rule for tax returns and payments. These private delivery services include only the following: · DHL Express (DHL): DHL Same Day Service. · Federal Express (FedEx): FedEx Priority Overnight, FedEx Standard Overnight, FedEx 2Day, FedEx International Priority, and FedEx International First. · United Parcel Service (UPS): UPS Next Day Air, UPS Next Day Air Saver, UPS 2nd Day Air, UPS 2n

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