Form 8038-R - Request For Recovery Of Overpayments Under Arbitrage Rebate Provisions Page 3
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Form 8038-R (Rev. 4-2011)
Page
Lines 9 and 10. Enter the name, title, and telephone number of the
The authorized representative of the issuer signing this form must
officer of the issuer whom the IRS may call for more information. If the
have the authority to consent to the disclosure of the issuer's return
issuer designates a person other than an officer of the issuer (including
information, including information provided on the issuer's
a legal representative or paid preparer) whom the IRS may call for more
corresponding Form 8038-T, as necessary to process this return, to the
information with respect to this return, enter the name, title, and
person(s) that have been designated in Form 8038-R.
telephone number of such person here.
Note. If authority is granted in line 9 or line 22 for the IRS to
Note. By authorizing a person other than an authorized officer of the
communicate with a person other than an officer of the issuer, by
issuer to communicate with the IRS and whom the IRS may call for
signing this form, the issuer's authorized representative consents to the
more information with respect to this return, the issuer authorizes the
disclosure of issuer's return information, as necessary to process this
IRS to communicate directly with the individual listed in line 9 and
return, to such person.
consents to the disclosure of the issuer's return information to that
Paid Preparer
individual, as necessary, in order to process this return.
If an authorized representative of the issuer filled in its return, the paid
Part II. Request for Refund
preparer's space should remain blank. Anyone who prepares the return
but does not charge the organization should not sign the return. Certain
Line 11. Current Regulations sections 1.148-1 through 1.148-11 apply
others who prepare the return should not sign. For example, a regular,
to issues outstanding after June 30, 1993. If the issue was outstanding
full-time employee of the issuer, such as a clerk, secretary, etc., should
prior to July 1, 1993, the 1992 regulations apply (that is, Regulations
not sign.
sections 1.148-1 through 1.148-12 effective May 18, 1992 (T.D. 8418,
Generally, anyone who is paid to prepare a return must sign it and fill
1992-1 C.B. 29)). However, check the box if the issue was outstanding
in the other blanks in the Paid Preparer Use Only area of the return.
prior to July 1, 1993, and the issuer has elected not to apply the 1992
regulations; the current Regulations sections 1.148-1 through 1.148-11
The paid preparer must:
apply.
• Sign the return in the space provided for the preparer's signature (a
Line 17. Provide the computations of the overpayment paid as part of a
facsimile signature is acceptable),
rebate payment, penalty in lieu of rebate, or to terminate the penalty in
• Enter the preparer information, and
lieu of rebate. Also, include the computations for interest (if any). A
• Give a copy of the return to the issuer.
description of the facts that led to the overpayment must be included on
this form.
Paperwork Reduction Act Notice. We ask for the information on this
Line 18. Provide a schedule showing amounts and dates that payments
form to carry out the Internal Revenue laws of the United States. You
were made to the United States for the issue. Attach copies of Form(s)
are required to give us the information. We need it to ensure that you are
8038-T that accompanied payments to the United States.
complying with these laws.
Part III. Other Information
You are not required to provide the information requested on a form
that is subject to the Paperwork Reduction Act unless the form displays
Line 20. The final computation date is the date the issue is discharged.
a valid OMB control number. Books or records relating to a form or its
For details, see Regulations section 1.148-3(e)(2).
instructions must be retained as long as their contents may become
material in the administration of any Internal Revenue law. Generally, tax
Line 21. Enter the name and EIN of an entity, other than a governmental
returns and return information are confidential, as required by section
entity, that is to use proceeds of these obligations. If more than one,
6103.
attach a schedule.
The time needed to complete and file this form will vary depending
Line 22. If the issuer wishes to authorize the IRS to communicate
on individual circumstances. The estimated average time is:
directly with a person who is a representative of the entity listed on line
Recordkeeping, 5 hr., 44 min.; Learning about the law or the form,
21, check the box and enter the name and telephone number of such
3 hr., 10 min.; Preparing, copying, assembling, and sending the form
person.
to the IRS, 3 hr., 24 min.
Note. By authorizing a person other than an authorized officer of the
If you have comments concerning the accuracy of these time
issuer to communicate with the IRS and whom the IRS may contact with
estimates or suggestions for making this form simpler, we would be
respect to this return, the issuer authorizes the IRS to communicate
happy to hear from you. You can write to the Internal Revenue Service,
directly with the individual entered in line 22 and consents to disclose
Tax Products Coordinating Committee, SE:W:CAR:MP:T:T:SP, 1111
the issuer's return information to that individual, as necessary, in order
Constitution Ave. NW, IR-6526, Washington, DC 20224. Do not send the
to process this return.
form to this address. Instead, see Where To File earlier.
Signature and Consent
An authorized representative of the issuer must sign Form 8038-R and
any applicable certification. Also print the name and title of the person
signing Form 8038-R.
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