Table of Contents

• Announcement 2004-4
  • BACKGROUND
  • PROPOSED FORM 8858
  • GENERAL QUESTIONS ABOUT FORM 8858
    • Who will be required to file Form 8858?
    • Who is the tax owner of an FDE?
    • Who is the direct owner of an FDE?
    • When will Form 8858 be required to be filed?
    • How will Form 8858 be filed?
    • Will there be any exceptions to filing Form 8858?
    • What is the effective date for Form 8858?
    • Can Form 8858 be filed electronically?
  • REQUEST FOR COMMENTS ON THE FORM
    • Draft of Form 8858
• Announcement 2004-5
• Announcement of Disciplinary Actions Involving Attorneys, Certified Public Accountants, Enrolled Agents, and Enrolled Actuaries — Suspensions, Censures, Disbarments, and Resignations
  • Disbarments From Practice Before the Internal Revenue Service After Notice and an Opportunity for a Proceeding
  • Consent Suspensions From Practice Before the Internal Revenue Service
  • Expedited Suspensions From Practice Before the Internal Revenue Service
  • Resignations of Enrolled Agents
• Announcement 2004-7
  • AGENCY:
  • ACTION:
  • SUMMARY:
  • FOR FURTHER INFORMATION CONTACT:
  • SUPPLEMENTARY INFORMATION:
    • Background
    • Need for Correction
    • Correction of Publication