Internal Revenue Bulletin: 2006-42
October 16, 2006
Table of Contents
This notice announces a delay in the effective date of new user fee charges for processing Form 8802, Application for United States Residency Certification. The new user fee will be charged for all Forms 8802 received with a postmark date on or after November 1, 2006. Rev. Proc. 2006-35 modified.
This document provides procedures for an issuer of tax-exempt bonds to request an administrative appeal to the Office of Appeals from a proposed adverse determination by the Service’s Office of Tax Exempt Bonds to the effect that an issue of bonds fails to qualify for the exclusion of the interest on the bonds from the gross income of the owners under section 103 of the Code. The document also provides procedures for an issuer of tax-exempt bonds to request such an administrative appeal from a denial by TEB of a claim for recovery of an asserted overpayment of arbitrage rebate under section 148. Rev. Proc. 99-35 modified and superseded.
This announcement contains updates and clarifications to Publication 1220 (Rev. Proc. 2006-33, 2006-32 I.R.B. 140) for tax year 2006 filing of information returns.
This document announces the establishment of the Income Verification Express Service (IVES) program. The IVES program is a new electronic delivery service for IRS transcripts and records available upon submission of IRS Form 4506-T, Request for Transcript of Tax Return.
This document contains corrections to final regulations (T.D. 9280, 2006-38 I.R.B. 450) that provide certain issues under section 411(d)(6) of the Code, including the interaction between the anti-cutback rules of section 411(d)(6) and the nonforfeitability requirements of section 411(a).
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