Internal Revenue Service July 31, 2009 – Federal Register Recent Federal Regulation Documents

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Suspension of Running of Period of Limitations During a Proceeding To Enforce or Quash a Designated or Related Summons

Document Number: E9-18380

Type: Rule

Date: 2009-07-31

Agency: Internal Revenue Service, Department of Treasury, Department of the Treasury

This document contains final regulations regarding the use of designated summonses and related summonses and the effect on the period of limitations on assessment when a case is brought with respect to a designated or related summons. These final regulations reflect changes to section 6503 of the Internal Revenue Code of 1986 made by the Omnibus Budget Reconciliation Act of 1990 and the Small Business Job Protection Act of 1996. These final regulations affect corporate taxpayers that are examined under the coordinated industry case (CIC) program and are served with designated or related summonses. These final regulations also affect third parties that are served with designated or related summonses for information pertaining to the corporate examination.

https://regulations.justia.com/regulations/fedreg/2009/07/31/E9-18380.html

Proposed Collection; Comment Request for Form 8082

Document Number: E9-18256

Type: Notice

Date: 2009-07-31

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 8082, Notice of Inconsistent Treatment or Administrative Adjustment Request (AAR).

https://regulations.justia.com/regulations/fedreg/2009/07/31/E9-18256.html