Form 8865 (Return of U.S. Persons with Respect to Certain Foreign Partnerships) [PDF] has a comment request published by the IRS.  No changes to the form, but comments requested nevertheless. Here’s the important information:

Estimated Time per Respondent: 89 hours, 44 minute. [sic]

That’s the amount of time the IRS thinks is required to prepare Form 8865.

Give yourself an extra 90 hours of work to do if you are a partner in a foreign partnership. Every stroke of tax planning genius is balanced by a metric ton of paperwork.