Keeping Lists. Material advisors (defined on page 3) are required to prepare and maintain a list of persons to whom (or for whose benefit) the advisor makes a tax statement with respect to a transaction that is a potentially abusive tax shelter. See Requirement to Keep Lists on page 3, for more details. Also, see Regulations section 301.6112-1.

The Internal Revenue Service is a proud partner with the National Center for Missing and Exploited Children. Photographs of missing children selected by the Center may appear in instructions on pages that would otherwise be blank. You can help bring these children home by looking at the photographs and calling 1-800-THE-LOST (1-800-843-5678) if you recognize a child.