Internal Revenue Service United States Department of the Treasury

Instructions for Form 8275 (02/2011)

Disclosure Statement

Section references are to the Internal Revenue Code unless otherwise noted.

Revised: 02/2011


Table of Contents

  • Instructions for Form 8275 - Introductory Material
    • What's New
  • General Instructions
    • Purpose of Form
    • Who Should File
      • How To File
        • Accuracy-Related Penalty
          • Substantial Understatement
          • Tax Return Preparer Penalties
      • Specific Instructions
        • Part I
          • Part II
          • Part III
          • Instructions for Form 8275 - Notices
            • Paperwork Reduction Act Notice.
               Next

          More Online Instructions