IRS Form: Partnership Imputed Underpayment Modification Request (IRC §6225)

Form 8980, Partnership Request for Modification of Imputed Underpayments Under IRC Section 6225(c), released February 12. An imputed underpayment is reported to a partnership in a notice of proposed partnership adjustment (NOPPA). Form 8980 is also used by a partnership which is applying certain permitted modifications to an imputed underpayment included in the filing of an Administrative Adjustment Request (AAR). The partnership representative (PR) should complete and sign Form 8980 and include all required Form 8980 supporting forms and attachments and any supporting documents when Form 8980 is submitted, according to the instructions. A partnership has 270 calendar days ...