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CCH (cch.taxgroup.com) reports:

As of May 1, 2008, material advisors required to maintain lists under Code Sec. 6112 may use Form 13976, Itemized Statement Component of Advisee List, for the purpose of preparing and maintaining the itemized statement component of the list with respect to a reportable transaction. The IRS has determined that the use of Form 13976 should simplify the method of list maintenance with respect to the itemized statement and reduce the burden on material advisors trying to comply with the regulations under Code Sec. 6112.
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. Use of the new form is optional; material advisors are not required to use the form in order to comply with the law. The form and instructions for its use are available on the IRS website.
Rev. Proc. 2008-20, 2008FED ¶46,422
Other References:
Code Sec. 6112
CCH Reference - 2008FED ¶37,022.075
CCH Reference - 2008FED ¶37,022.15
Tax Research Consultant
CCH Reference - TRC FILEBUS: 9,454