SECTION 6. DRAFTING

INFORMATION

The principal author of this revenue procedure is Charles D. Wien of the Office of Associate Chief Counsel (Passthroughs & Special Industries). For further information regarding this revenue procedure, contact Mr. Wien at (202) 622–3070 (not a toll-free call).

components of the list are maintained together in a coherent and logical manner. Furthermore, the IRS may make targeted list requests, for example, a request for a list on a specific transaction only, in addition to general list requests which ask for all the lists the material advisor is required to maintain under § 301.6112–1.

.02 Method of list preparation and maintenance .

(1) In general . At the material advisor’s discretion, the material advisor may use the form associated with this revenue procedure, Form 13976, “ Itemized Statement Component of Advisee List ” (or successor form), located through the forms and publications resource page on the IRS website or located through

http://www.irs.gov/businesses/corpora- tions/article/0,,id=97384,00.html, for the purpose of preparing and maintaining the itemized statement component of the list with respect to a reportable transaction. The form contains spaces for all of the elements required by § 301.6112–1(b)(3)(i). Instructions for the use of the form also are available on the IRS website. A material advisor may use the form as a template for creating a similar form, including a spreadsheet, on a software program used by the material advisor.

(2) Use of the form is not required . Material advisors are not required to use the form associated with this revenue procedure (or a similar form or spreadsheet) in order to comply with § 6112.

2008–20 I.R.B. 981 May 19, 2008