Internal Revenue Service United States Department of the Treasury

Instructions for  
Form 8275-R (02/2011)

Regulation Disclosure Statement

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

Revised: 02/2011


Table of Contents

  • Instructions for  Form 8275-R - 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-R - Notices
          • Paperwork Reduction Act Notice.
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