Table of Contents

• Notice 2006-2
  • PURPOSE
  • BACKGROUND
  • EXTENSION OF TRANSITION RELIEF
  • EFFECT ON OTHER DOCUMENTS
  • DRAFTING INFORMATION
• Rev. Proc. 2006-9
  • SECTION 1: PURPOSE
  • SECTION 2: PRINCIPLES OF THE APA PROGRAM
  • SECTION 3: PREFILING CONFERENCES
  • SECTION 4: CONTENT OF APA REQUESTS
  • SECTION 5: TAXPAYER DISCLOSURE OBLIGATIONS
  • SECTION 6: PROCESSING OF APA REQUESTS
  • SECTION 7: COMPETENT AUTHORITY CONSIDERATION
  • SECTION 8: ROLLBACK OF TPM
  • SECTION 9: SMALL BUSINESS TAXPAYER APAs
  • SECTION 10: LEGAL EFFECT OF THE APA
  • SECTION 11: ADMINISTERING THE APA
  • SECTION 12: RENEWING THE APA
  • SECTION 13: DISCLOSURE
  • SECTION 14: EFFECT ON OTHER DOCUMENTS
  • SECTION 15: EFFECTIVE DATE
  • SECTION 16: PAPERWORK REDUCTION ACT
  • DRAFTING INFORMATION
• Rev. Proc. 2006-10
  • SECTION 1. PURPOSE
  • SECTION 2. BACKGROUND
  • SECTION 3. DEFINITIONS
  • SECTION 4. ACCEPTANCE AGENT
  • SECTION 5. CERTIFYING ACCEPTANCE AGENT
  • SECTION 6. SUITABILITY CHECK
  • SECTION 7. ACCEPTANCE AGENT AGREEMENT
  • SECTION 8. EXPIRATION OF EXISTING ACCEPTANCE AGENT AGREEMENTS
  • SECTION 9. EFFECTIVE DATE
  • SECTION 10. EFFECT ON OTHER DOCUMENTS
  • SECTION 11. PAPERWORK REDUCTION ACT
  • SECTION 12. DRAFTING INFORMATION