Announcement 2010-17 – Extended due date to June 1, 2010 for submitting comments on the requirements for reporting uncertain positions.
Announcement 2010-16 - This Announcement suspends, the requirement to file Form TD F 90-22.1, Report of Foreign Bank and Financial Accounts (FBAR), for the 2009 and earlier calendar years for persons who are not United States citizens, United States residents, or domestic entities (corporations, partnerships, trusts, or estates).
Announcement 2010-09 - The IRS is considering changes to reporting requirements regarding certain business taxpayers' uncertain tax positions in order to improve tax compliance and administration. The Service is developing a schedule requiring certain business taxpayers to report uncertain tax positions on their tax returns. This announcement discusses the potential content of such a schedule and invites public comment on the Service's proposed approach.
Standard Mileage Rates for 2010
Where to File 2009 Returns in 2010
Application to the U. S. Department of Labor for Expedited Review of Denial of COBRA Premium Reduction - Department of Labor form that terminated workers can use to request expedited review of their being denied the COBRA premium subsidy
Circular 230 Non-compliance Sanction Guidelines
Announcement 2009-34 - This announcement includes a draft revenue procedure that contains the IRS's proposed procedures for issuing opinion letters as to the acceptability of the form of prototype plans under §403(b).
Standard Mileage Rates for 2009
Draft of 2009 Form 941 with credit for COBRA subsidy
New Lockbox Addresses - The IRS lockbox payment addresses are changing for both individual and business taxpayers affecting five states for individual taxpayers and 23 states for business taxpayers. On January 1, 2009, Treasury's Financial Management Service (FMS) and the Internal Revenue Service will discontinue operations at the Dallas, Texas lockbox facility.
Announcement 2008-105 - This announcement provides an opportunity for entities with issues under examination by the Tax Exempt and Governmental Entities Division (TE/GE) to use Fast Track Settlement (FTS) to expedite case resolution.
Earned Income Tax Notices for Practitioner Comments
Announcement 2008-56 – This announcement provides for a change in the reporting of dividends on employer securities that are distributed from an employee stock ownership plan ("ESOP") under § 404(k) of the Internal Revenue Code ("§ 404(k) dividends").
Announcement 2008-52 – Listing of recent disciplinary sanctions involving attorneys, certified public accountants, enrolled agents, enrolled actuaries, enrolled retirement plan agents, and appraisers. These individuals are subject to the regulations governing practice before the IRS under Cir. 230.
Announcement 2008-50 - Practice before Internal Revenue Service—disciplinary actions.
Guidance on Preparer Penalty Cases – This memorandum introduces the LMSB Procedures for Tax Return Preparer Penalty Cases.
Tax Court Press Release – Procedures for submitting an application to take the written exam for admittance to practice before the U.S. Tax Court.
CCA 200816030 – Qualified joint ventures that hold rental property are not subject to self–employment tax.
IRS Announcement 2008-21 – Procedures for requesting a copy of an exempt organizations Form 990-T.
Federal Trade Commission Requirements for Tax Practitioners (Privacy Act)
The standard mileage rate for all business miles has decreased to 50 cents a mile. Effective for transportation expenses paid or incurred on or after January 1, 2010. (Rev Proc 2009-54)
The standard mileage rate for all business miles has increased to 55 cents a mile. Effective for transportation expenses paid or incurred on or after January 1, 2009. (Rev Proc 2008-72)
