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Announcement 2001-115

New Form 8038-R, Request for Recovery of Overpayments Under Arbitrage Rebate Provisions

Announcement 2001-115

The IRS has released new Form 8038-R, Request for Recovery of Overpayments Under Arbitrage Rebate Provisions. Form 8038-R replaces the procedures of Revenue Procedure 92-83 (1992-2

C.B. 487) the purpose of which was to provide guidance to issuers of taxexempt bonds who seek to recover overpayments of amounts required to be paid under section 148.

You can obtain Form 8038-R by telephone or by using IRS electronic information services.

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