Department of Treasury October 2011 – Federal Register Recent Federal Regulation Documents

Advisory Group to the Commissioner of Internal Revenue; Renewal of Charter
Document Number: 2011-28174
Type: Notice
Date: 2011-10-31
Agency: Internal Revenue Service, Department of Treasury, Department of the Treasury
The Charter for the Internal Revenue Service Advisory Council (IRSAC), has been renewed for a two-year period beginning October 20, 2011.
Community Development Financial Institutions Fund
Document Number: 2011-27973
Type: Notice
Date: 2011-10-28
Agency: Department of the Treasury, Community Development Financial Institutions Fund, Department of Treasury
The Department of the Treasury, as part of its continuing effort to reduce paperwork and respondent burden, invites the general public and other Federal agencies to take this opportunity to comment on proposed and/or continuing information collections, as required by the Paperwork Reduction Act of 1995, Public Law 104-13 (44 U.S.C. 3506(c)(2)(A)). Currently, the Community Development Financial Institutions Fund (the ``CDFI Fund'') within the Department of the Treasury is soliciting comments concerning the Bank Enterprise Award (``BEA'') Program Application.
Informal Entry Limit and Removal of a Formal Entry Requirement
Document Number: 2011-27879
Type: Proposed Rule
Date: 2011-10-28
Agency: Department of Homeland Security, Department of the Treasury, Department of Treasury
This document proposes to amend provisions in Customs and Border Protection (CPB) regulations to increase the informal entry limit from $2,000 to $2,500. Section 662 of the Customs Modernization provisions of the North American Free Trade Agreement Implementation Act raised the statutory limit by which the Secretary of the Treasury is authorized to prescribe rules and regulations for the declaration and entry of, among other things, imported merchandise when the aggregate value of the shipment does not exceed an amount specified, but not greater than $2,500. The current limit of $2000 was established in 1998 and while that dollar amount has been unchanged, inflation over the intervening years has reduced the value of that amount in real terms. Consequently, CBP proposes to raise the current informal entry amount to its maximum statutory limit in response to inflation that has occurred and thereby to reduce the administrative burden on importers and other entry filers. Moreover, CBP proposes to remove the language requiring formal entry for certain articles, because with the elimination of absolute quotas under the Agreement on Textiles and Clothing, CBP no longer needs to require formal entries for these articles. This document also makes non-substantive editorial and nomenclature changes.
United States Savings Bonds, Series EE, HH and I
Document Number: 2011-27740
Type: Rule
Date: 2011-10-28
Agency: Fiscal Service, Public Debt Bureau, Department of Treasury, Department of the Treasury
Treasury is discontinuing the over-the-counter sales of definitive (paper) savings bonds. This includes sales through financial institutions and mail-in orders. The elimination of definitive savings bond issuances will reduce program costs, enhance customer service, and minimize environmental impact.
Establishment of the Pine Mountain-Cloverdale Peak Viticultural Area
Document Number: 2011-27813
Type: Rule
Date: 2011-10-27
Agency: Alcohol and Tobacco Tax and Trade Bureau, Department of Treasury, Department of the Treasury
This document establishes the 4,570-acre ``Pine Mountain- Cloverdale Peak'' viticultural area in portions of Mendocino and Sonoma Counties, California. The Alcohol and Tobacco Tax and Trade Bureau designates viticultural areas to allow vintners to better describe the origin of their wines and to allow consumers to better identify wines they may purchase.
Approval of Grape Variety Names for American Wines
Document Number: 2011-27812
Type: Rule
Date: 2011-10-27
Agency: Alcohol and Tobacco Tax and Trade Bureau, Department of Treasury, Department of the Treasury
This document adopts, as a final rule, a proposal to amend the Alcohol and Tobacco Tax and Trade Bureau regulations by adding a number of new names to the list of grape variety names approved for use in designating American wines, and to include in the list several separate entries for synonyms of existing entries so that readers can more readily find them. These amendments will allow bottlers of wine to use more grape variety names on wine labels and in wine advertisements.
Disregarded Entities; Excise Taxes and Employment Taxes
Document Number: 2011-27720
Type: Rule
Date: 2011-10-26
Agency: Internal Revenue Service, Department of Treasury, Department of the Treasury
This document contains final regulations relating to disregarded entities and excise taxes. These regulations also make conforming changes to the tax liability rule for disregarded entities and the treatment of entity rule for disregarded entities with respect to employment taxes. These regulations affect disregarded entities in general and, in particular, disregarded entities that pay or pay over certain federal excise taxes or that are required to be registered by the IRS.
Submission for OMB Review; Comment Request
Document Number: 2011-27671
Type: Notice
Date: 2011-10-26
Agency: Department of the Treasury, Department of Treasury
Effect of Election on Corporation
Document Number: 2011-27631
Type: Proposed Rule
Date: 2011-10-26
Agency: Internal Revenue Service, Department of Treasury, Department of the Treasury
This document withdraws the proposed regulation seeking to clarify that if a bank is an S corporation within the meaning of section 1361(a)(1), its status as an S corporation does not affect the applicability of the special rules for banks under the Internal Revenue Code.
Quarterly Publication of Individuals, Who Have Chosen To Expatriate, as Required by Section 6039G
Document Number: 2011-27570
Type: Notice
Date: 2011-10-26
Agency: Internal Revenue Service, Department of Treasury, Department of the Treasury
This notice is provided in accordance with IRC section 6039G, as amended, by the Health Insurance Portability and Accountability Act (HIPPA) of 1996. This listing contains the name of each individual losing their United States citizenship (within the meaning of section 877(a) or 877A) with respect to whom the Secretary received information during the quarter ending September 30, 2011.
Surety Companies Acceptable on Federal Bonds: Western National Mutual Insurance Company
Document Number: 2011-27539
Type: Notice
Date: 2011-10-26
Agency: Fiscal Service, Public Debt Bureau, Department of Treasury, Department of the Treasury
This is Supplement No. 2 to the Treasury Department Circular 570, 2011 Revision, published July 1, 2011, at 76 FR 38892.
Partner's Distributive Share
Document Number: 2011-27575
Type: Proposed Rule
Date: 2011-10-25
Agency: Internal Revenue Service, Department of Treasury, Department of the Treasury
This document contains proposed regulations removing Sec. 1.704-1(b)(2)(iii)(e) (the de minimis partner rule) because the rule may have resulted in unintended tax consequences. The proposed regulations affect partnerships and their partners.
Modifications of Certain Derivative Contracts; Hearing Cancellation
Document Number: 2011-27573
Type: Proposed Rule
Date: 2011-10-25
Agency: Internal Revenue Service, Department of Treasury, Department of the Treasury
This document cancels a public hearing on notice of proposed rulemaking by cross-reference to temporary regulations relating to whether an exchange for purposes of Sec. 1.1001-1(a) occurs for the nonassigning counterparty when there is an assignment of certain derivative contracts.
Proposed Collection; Comment Request for Travel Service Provider and Carrier Service Provider Submission
Document Number: 2011-27557
Type: Notice
Date: 2011-10-25
Agency: Department of the Treasury, Office of Foreign Assets Control, Foreign Assets Control Office, Department of Treasury
The Department of the Treasury, as part of its continuing effort to reduce paperwork and respondent burden, invites the general public and other Federal agencies to take this opportunity to comment on proposed and/or continuing information collections, as required by the Paperwork Reduction Act of 1995, Public Law 104-13 (44 U.S.C. 3506(c)(2)(A)). Currently, the Office of Foreign Assets Control (``OFAC'') within the Department of the Treasury is soliciting comments concerning OFAC's Travel Service Provider and Carrier Service Provider information collection.
Unblocking of Specially Designated Nationals and Blocked Persons Pursuant to Executive Order 12978
Document Number: 2011-27553
Type: Notice
Date: 2011-10-25
Agency: Department of the Treasury, Office of Foreign Assets Control, Foreign Assets Control Office, Department of Treasury
The U.S. Department of the Treasury's Office of Foreign Assets Control (``OFAC'') is publishing the names of three individuals and two entities whose property and interests in property have been unblocked pursuant to Executive Order 12978 of October 21, 1995, ``Blocking Assets and Prohibiting Transactions With Significant Narcotics Traffickers''.
Redetermination of the Consolidated Net Unrealized Built-In Gain and Loss
Document Number: 2011-27445
Type: Proposed Rule
Date: 2011-10-24
Agency: Internal Revenue Service, Department of Treasury, Department of the Treasury
This document contains proposed regulations under section 1502 of the Internal Revenue Code. The regulations will apply to corporations filing consolidated returns. The regulations will require a loss group or loss subgroup to redetermine its consolidated net unrealized built-in gain and loss in certain circumstances. This document also invites comments from the public regarding these proposed regulations.
Open Meeting of the President's Advisory Council on Financial Capability
Document Number: 2011-27423
Type: Notice
Date: 2011-10-24
Agency: Department of the Treasury, Department of Treasury
The President's Advisory Council on Financial Capability (``Council'') will convene for a public meeting on November 8, 2011 at the Department of Treasury, 1500 Pennsylvania Avenue, NW., Washington, DC, beginning at 10:30 a.m. Eastern Time. The meeting will be open to the public. The Council will: (1) Receive a report from the Council's subcommittees (Financial Access, Research and Evaluation, Partnerships, and Youth) on their progress; (2) review membership and composition of the subcommittees, (3) review the comments the Council received on its proposed themes and principles that were posted for public comment on September 1, 2011, and (4) hear from outside experts about youth financial capability and the use of technology in improving financial capability.
Request for Applications for the IRS Advisory Committee on Tax Exempt and Government Entities
Document Number: 2011-27350
Type: Notice
Date: 2011-10-24
Agency: Internal Revenue Service, Department of Treasury, Department of the Treasury
The Internal Revenue Service (IRS) is requesting applications for membership to serve on the Advisory Committee on Tax Exempt and Government Entities (ACT). Applications will be accepted for the following vacancies, which will occur in June 2012: Two (2) employee plans; two (2) exempt organizations; one (1) Indian tribal government; and two (2) tax exempt bonds. To ensure appropriate balance of membership, final selection from qualified candidates will be determined based on experience, qualifications, and other expertise. Members of the ACT may not be federally registered lobbyists.
United States-OMAN Free Trade Agreement
Document Number: 2011-27310
Type: Rule
Date: 2011-10-21
Agency: Department of Homeland Security, U.S. Customs and Border Protection, Department of the Treasury, Department of Treasury
This document adopts as a final rule, without change, interim amendments to the Customs and Border Protection (``CBP'') regulations which were published in the Federal Register on January 6, 2011, as CBP Dec. 11-01 to implement the preferential tariff treatment and other customs-related provisions of the United StatesOman Free Trade Agreement entered into by the United States and the Sultanate of Oman.
Pricing for America the Beautiful Five Ounce Silver Uncirculated CoinsTM
Document Number: 2011-27252
Type: Notice
Date: 2011-10-21
Agency: United States Mint, Department of Treasury, Department of the Treasury
The United States Mint is announcing the re-pricing of the America the Beautiful Five Ounce Silver Uncirculated Coins. The price of the America the Beautiful Five Ounce Silver Uncirculated Coins will be lowered from $279.95 to $229.95.
Pricing for 2011 American Eagle Silver Proof and Uncirculated Coins
Document Number: 2011-27250
Type: Notice
Date: 2011-10-21
Agency: United States Mint, Department of Treasury, Department of the Treasury
The United States Mint is announcing the re-pricing of the 2011 American Eagle Silver Proof and Uncirculated Coins. The price of the 2011 American Eagle Silver Proof Coins will be lowered from $68.45 to $58.95, and the price of the 2011 American Eagle Silver Uncirculated Coins will be lowered from $60.45 to $50.95.
Unblocking of One Specially Designated National or Blocked Person Pursuant to Executive Order 13315, as Amended
Document Number: 2011-27248
Type: Notice
Date: 2011-10-21
Agency: Department of the Treasury, Office of Foreign Assets Control, Foreign Assets Control Office, Department of Treasury
The Treasury Department's Office of Foreign Assets Control (``OFAC'') is publishing the name of an entity whose property and interests in property have been unblocked pursuant to Executive Order 13315 of August 28, 2003, ``Blocking Property of the Former Iraqi Regime, Its Senior Officials and Their Family Members, and Taking Certain Other Actions,'' as amended by Executive Order 13350 of July 30, 2004.
Guidance Regarding the Treatment of Stock of a Controlled Corporation Under Section 355(a)(3)(B)
Document Number: 2011-27240
Type: Rule
Date: 2011-10-20
Agency: Internal Revenue Service, Department of Treasury, Department of the Treasury
This document contains final regulations regarding the distribution of stock of a controlled corporation acquired in a transaction described in section 355(a)(3)(B) of the Internal Revenue Code (Code). This action is necessary in light of amendments to section 355(b). These final regulations will affect corporations and their shareholders.
Proposed Collection; Comment Request for Form 4029
Document Number: 2011-27188
Type: Notice
Date: 2011-10-20
Agency: Internal Revenue Service, Department of Treasury, Department of the Treasury
The Department of the Treasury, as part of its continuing effort to reduce paperwork and respondent burden, invites the general public and other Federal agencies to take this opportunity to comment on proposed and/or continuing information collections, as required by the Paperwork Reduction Act of 1995, Public Law 104-13 (44 U.S.C. 3506(c)(2)(A)). Currently, the IRS is soliciting comments concerning Form 4029, Application for Exemption from Social Security and Medicare Taxes and Waiver of Benefits.
Appointment of Members of the Legal Division to the Performance Review Board, Internal Revenue Service
Document Number: 2011-27187
Type: Notice
Date: 2011-10-20
Agency: Department of the Treasury, Department of Treasury
Appointment of Members of the Legal Division to the Performance Review Board, Internal Revenue Service
Document Number: 2011-27185
Type: Notice
Date: 2011-10-20
Agency: Department of the Treasury, Department of Treasury
Tax Return Preparer Penalties Under Section 6695; Correction
Document Number: 2011-27183
Type: Proposed Rule
Date: 2011-10-20
Agency: Internal Revenue Service, Department of Treasury, Department of the Treasury
This document contains a correction to a notice of proposed rulemaking and notice of public hearing (REG-140280-09) that would modify existing regulations related to the tax return preparer penalties under section 6695 of the Internal Revenue Code. The document was published in the Federal Register on Tuesday, October 11, 2011 (76 FR 62689).
Deduction for Qualified Film and Television Production Costs
Document Number: 2011-26973
Type: Rule
Date: 2011-10-19
Agency: Internal Revenue Service, Department of Treasury, Department of the Treasury
This document contains final and temporary regulations relating to deductions for the cost of producing film and television productions. These temporary regulations reflect changes to the law made by the Tax Extenders and Alternative Minimum Tax Relief Act of 2008, and affect taxpayers that produce films and television productions within the United States. The text of these temporary regulations also serves as the text of the proposed regulations set forth in the notice of proposed rulemaking on this subject in the Proposed Rules section in this issue of the Federal Register.
Deduction for Qualified Film and Television Production Costs
Document Number: 2011-26972
Type: Proposed Rule
Date: 2011-10-19
Agency: Internal Revenue Service, Department of Treasury, Department of the Treasury
In the Rules and Regulations section of this issue of the Federal Register, the IRS is issuing temporary regulations relating to deductions for the costs of producing film and television productions. Those temporary regulations reflect changes to the law made by the Tax Extenders and Alternative Minimum Tax Relief Act of 2008, and affect taxpayers that produce films and television productions within the United States. The text of those temporary regulations also serves as the text of these proposed regulations.
Debt Management Advisory Committee; Meeting
Document Number: 2011-26422
Type: Notice
Date: 2011-10-19
Agency: Department of the Treasury, Department of Treasury
Designation of One Entity Pursuant to Executive Order 13224 of September 23, 2001, “Blocking Property and Prohibiting Transactions With Persons Who Commit, Threaten To Commit, or Support Terrorism”
Document Number: 2011-26882
Type: Notice
Date: 2011-10-18
Agency: Department of the Treasury, Office of Foreign Assets Control, Foreign Assets Control Office, Department of Treasury
The Treasury Department's Office of Foreign Assets Control (``OFAC'') is publishing the name of one entity whose property and interests in property are blocked pursuant to Executive Order 13224 of September 23, 2001, ``Blocking Property and Prohibiting Transactions With Persons Who Commit, Threaten To Commit, or Support Terrorism.''
Senior Executive Service; Combined Performance Review Board (PRB)
Document Number: 2011-26871
Type: Notice
Date: 2011-10-18
Agency: Department of the Treasury, Bureau of the Public Debt, Public Debt Bureau, Department of Treasury
This notice announces the appointment of the members of the Combined Performance Review Board (PRB) for the Bureau of the Public Debt (BPD), the Bureau of Engraving and Printing (BEP), the Financial Management Service (FMS), the United States Mint, the Alcohol and Tobacco Tax and Trade Bureau (TTB), and the Financial Crimes Enforcement Network (FinCEN). The Combined PRB reviews the performance appraisals of career senior executives who are below the level of bureau head and principal deputy in the bureaus, except for executives below the Assistant Commissioner/Executive Director level in the Bureau of the Public Debt and Financial Management Service. The Combined PRB makes recommendations regarding proposed performance appraisals, ratings, bonuses, pay adjustments, and other appropriate personnel actions.
Senior Executive Service; Public Debt Performance Review Board (PRB)
Document Number: 2011-26869
Type: Notice
Date: 2011-10-18
Agency: Department of the Treasury, Bureau of the Public Debt, Public Debt Bureau, Department of Treasury
This notice announces the appointment of the members of the Public Debt Performance Review Board (PRB) for the Bureau of the Public Debt (BPD). The PRB reviews the performance appraisals of career senior executives who are below the level of Assistant Commissioner/Executive Director and who are not assigned to the Office of the Commissioner in BPD. The PRB makes recommendations regarding proposed performance appraisals, ratings, bonuses, pay adjustments, and other appropriate personnel actions.
Open Meeting for the Electronic Tax Administration Advisory Committee (ETAAC)
Document Number: 2011-26805
Type: Notice
Date: 2011-10-18
Agency: Internal Revenue Service, Department of Treasury, Department of the Treasury
In 1998 the Internal Revenue Service established the Electronic Tax Administration Advisory Committee (ETAAC).The primary purpose of ETAAC is to provide an organized public forum for discussion of electronic tax administration issues in support of the overriding goal that paperless filing should be the preferred and most convenient method of filing tax and information returns. ETAAC offers constructive observations about current or proposed policies, programs, and procedures, and suggests improvements. Listed is a summary of the agenda along with the planned discussion topics.
Public Input on the Report to Congress on How To Modernize and Improve the System of Insurance Regulation in the United States
Document Number: 2011-26776
Type: Notice
Date: 2011-10-17
Agency: Department of the Treasury, Department of Treasury
Section 313(p) of Title 31 of the United States Code, as codified by the Dodd-Frank Wall Street Reform and Consumer Protection Act (Pub. L. 111-203) (the ``Dodd-Frank Act'') requires the Federal Insurance Office (the ``FIO'') to conduct a study on how to modernize and improve the system of insurance regulation in the United States. The study must be submitted to Congress not later than 18 months after the date of the Dodd-Frank Act's enactment. To assist the FIO in conducting the study and formulating its recommendations, the FIO is issuing this request for comment.
Designation of Five Individuals Pursuant to Executive Order 13224 of September 23, 2001, “Blocking Property and Prohibiting Transactions With Persons Who Commit, Threaten To Commit, or Support Terrorism.”
Document Number: 2011-26775
Type: Notice
Date: 2011-10-17
Agency: Department of the Treasury, Office of Foreign Assets Control, Foreign Assets Control Office, Department of Treasury
The Treasury Department's Office of Foreign Assets Control (``OFAC'') is publishing the names of five individuals whose property and interests in property are blocked pursuant to Executive Order 13224 of September 23, 2001, ``Blocking Property and Prohibiting Transactions With Persons Who Commit, Threaten To Commit, or Support Terrorism.''
Loans in Areas Having Special Flood Hazards; Interagency Questions and Answers Regarding Flood Insurance
Document Number: 2011-26749
Type: Notice
Date: 2011-10-17
Agency: Farm Credit Administration, Agencies and Commissions, Federal Deposit Insurance Corporation, Federal Reserve System, National Credit Union Administration, Office of the Comptroller of the Currency, Department of Treasury, Department of the Treasury, Comptroller of the Currency
The OCC, Board, FDIC, FCA, and NCUA (collectively, the Agencies) are finalizing two new questions and answers, one relating to insurable value and one relating to force placement, and withdrawing one question and answer regarding insurable value. The two final questions and answers supplement the ``Interagency Questions and Answers Regarding Flood Insurance'' (Interagency Questions and Answers), which were published on July 21, 2009 (74 FR 35914). Based on comments received, the Agencies also have significantly revised two questions and answers regarding force placement of flood insurance that were initially proposed on July 21, 2009, and are proposing revision to a previously finalized question and answer. These three revised questions and answers are being proposed for comment.
Bank Secrecy Act Regulations: Definition of “Monetary Instrument”
Document Number: 2011-26743
Type: Proposed Rule
Date: 2011-10-17
Agency: Department of the Treasury, Financial Crimes Enforcement Network, Department of Treasury
FinCEN is proposing to amend the definition of ``monetary instrument'' in the Bank Secrecy Act (``BSA'') regulations for purposes of the international transport of currency and monetary instrument reporting requirement to include tangible prepaid access devices.
Notice and Request for Comments
Document Number: 2011-26688
Type: Notice
Date: 2011-10-14
Agency: Internal Revenue Service, Department of Treasury, Department of the Treasury
The Department of the Treasury, as part of its continuing effort to reduce paperwork and respondent burden, invites the general public and other Federal agencies to take this opportunity to comment on proposed and/or continuing information collections, as required by the Paperwork Reduction Act of 1995, Public Law 104-13 (44 U.S.C. 3506(c)(2)(A)). Currently, the IRS is soliciting comments concerning Guidance Regarding the Treatment of Certain Contingent Payment Debt Instructions with one or more Payments that are Denominated in, or Determined by Reference to, a Nonfunctional Currency.
Proposed Collection; Comment Request for Form 8927
Document Number: 2011-26683
Type: Notice
Date: 2011-10-14
Agency: Internal Revenue Service, Department of Treasury, Department of the Treasury
The Department of the Treasury, as part of its continuing effort to reduce paperwork and respondent burden, invites the general public and other Federal agencies to take this opportunity to comment on proposed and/or continuing information collections, as required by the Paperwork Reduction Act of 1995, Public Law 104-13 (44 U.S.C. 3506(c)(2)(A)). Currently, the IRS is soliciting comments concerning Form 8927, Determination Under Section 860(e)(4) by a Qualified Investment Entity.
Proposed Collection; Comment Request for Regulation Project
Document Number: 2011-26682
Type: Notice
Date: 2011-10-14
Agency: Internal Revenue Service, Department of Treasury, Department of the Treasury
The Department of the Treasury, as part of its continuing effort to reduce paperwork and respondent burden, invites the general public and other Federal agencies to take this opportunity to comment on proposed and/or continuing information collections, as required by the Paperwork Reduction Act of 1995, Public Law 104-13 (44 U.S.C. 3506(c)(2)(A)). Currently, the IRS is soliciting comments concerning the Implementation of Form 990.
Proposed Collection; Comment Request for Regulation Project
Document Number: 2011-26680
Type: Notice
Date: 2011-10-14
Agency: Internal Revenue Service, Department of Treasury, Department of the Treasury
The Department of the Treasury, as part of its continuing effort to reduce paperwork and respondent burden, invites the general public and other Federal agencies to take this opportunity to comment on proposed and/or continuing information collections, as required by the Paperwork Reduction Act of 1995, Public Law 104-13 (44 U.S.C. 3506(c)(2)(A)). Currently, the IRS is soliciting comments concerning Below-Market Loans.
Proposed Collection; Comment Request for Form 8894
Document Number: 2011-26679
Type: Notice
Date: 2011-10-14
Agency: Internal Revenue Service, Department of Treasury, Department of the Treasury
The Department of the Treasury, as part of its continuing effort to reduce paperwork and respondent burden, invites the general public and other Federal agencies to take this opportunity to comment on proposed and/or continuing information collections, as required by the Paperwork Reduction Act of 1995, Public Law 104-13 (44 U.S.C. 3506(c)(2)(A)). Currently, the IRS is soliciting comments concerning Form 8894, Request to Revoke Partnership Level Tax Treatment Election.
Proposed Collection; Comment Request for Form 8845
Document Number: 2011-26678
Type: Notice
Date: 2011-10-14
Agency: Internal Revenue Service, Department of Treasury, Department of the Treasury
The Department of the Treasury, as part of its continuing effort to reduce paperwork and respondent burden, invites the general public and other Federal agencies to take this opportunity to comment on proposed and/or continuing information collections, as required by the Paperwork Reduction Act of 1995, Public Law 104-13 (44 U.S.C. 3506(c)(2)(A)). Currently, the IRS is soliciting comments concerning Form 8845, Indian Employment Credit.
Proposed Establishment of the Wisconsin Ledge Viticultural Area
Document Number: 2011-26298
Type: Proposed Rule
Date: 2011-10-14
Agency: Alcohol and Tobacco Tax and Trade Bureau, Department of Treasury, Department of the Treasury
The Alcohol and Tobacco Tax and Trade Bureau proposes to establish the approximately 3,800 square-mile ``Wisconsin Ledge'' viticultural area in northeast Wisconsin. TTB designates viticultural areas to allow vintners to better describe the origin of their wines and to allow consumers to better identify wines they may purchase. TTB invites comments on this proposed addition to its regulations.
Tax Return Preparer Penalties Under Section 6695; Correction
Document Number: 2011-26652
Type: Proposed Rule
Date: 2011-10-13
Agency: Internal Revenue Service, Department of Treasury, Department of the Treasury
This document contains a correction to a notice of proposed rulemaking that were published in the Federal Register on Tuesday, October 11, 2011. These proposed regulations would modify existing regulations related to the tax return preparer penalties under section 6695 of the Internal Revenue Code. The proposed regulations are necessary to monitor and to improve compliance with the tax return preparer due to diligence requirements of this section.
Open Meeting of the Taxpayer Advocacy Panel Tax Forms and Publications Project Committee
Document Number: 2011-26410
Type: Notice
Date: 2011-10-13
Agency: Internal Revenue Service, Department of Treasury, Department of the Treasury
An open meeting of the Taxpayer Advocacy Panel Tax Forms and Publications Project Committee will be conducted. The Taxpayer Advocacy Panel is soliciting public comments, ideas and suggestions on improving customer service at the Internal Revenue Service.
Open Meeting of the Taxpayer Advocacy Panel Joint Committee
Document Number: 2011-26409
Type: Notice
Date: 2011-10-13
Agency: Internal Revenue Service, Department of Treasury, Department of the Treasury
An open meeting of the Taxpayer Advocacy Panel Joint Committee will be conducted. The Taxpayer Advocacy Panel is soliciting public comments, ideas, and suggestions on improving customer service at the Internal Revenue Service.
Open Meeting of Taxpayer Advocacy Panel Notice Improvement Project Committee
Document Number: 2011-26408
Type: Notice
Date: 2011-10-13
Agency: Internal Revenue Service, Department of Treasury, Department of the Treasury
An open meeting of the Taxpayer Advocacy Panel Notice Improvement Project Committee will be conducted. The Taxpayer Advocacy Panel is soliciting public comments, ideas and suggestions on improving customer service at the Internal Revenue Service.
Open Meeting of the Taxpayer Advocacy Panel Small Business/Self Employed Correspondence Exam Toll Free Project Committee
Document Number: 2011-26407
Type: Notice
Date: 2011-10-13
Agency: Internal Revenue Service, Department of Treasury, Department of the Treasury
An open meeting of the Taxpayer Advocacy Panel Small Business/ Self Employed Correspondence Exam Toll Free Project Committee will be conducted. The Taxpayer Advocacy Panel is soliciting public comments, ideas, and suggestions on improving customer service at the Internal Revenue Service.