Internal Revenue Bulletin:  2007-15 

April 9, 2007 

ADMINISTRATIVE


REG-153037-01 REG-153037-01

Proposed regulations under sections 7603 and 7609 of the Code provide guidance relating to the manner in which summonses may be served on third-party recordkeepers, the expanded class of third-party summonses subject to notice requirements and other procedures, and the suspension of periods of limitation if a court proceeding is brought involving a challenge to a third-party summons, or if a third party’s response to a summons is not finally resolved within six months after service.

Notice 2007-35 Notice 2007-35

This notice alerts taxpayers to common mistakes made on individual income tax returns.

Announcement 2007-36 Announcement 2007-36

This document contains corrections to proposed regulations (REG-139059-02, 2006-24 I.R.B. 1052) that conform the rules relating to the child and dependent care credit to statutory changes including amendments under the Working Families Tax Relief Act of 2004.

Announcement 2007-37 Announcement 2007-37

This document contains additional corrections to proposed regulations (REG-139059-02, 2006-24 I.R.B. 1052) that conform the rules relating to the child and dependent care credit to statutory changes including amendments under the Working Families Tax Relief Act of 2004.

Announcement 2007-39 Announcement 2007-39

This announcement publishes a copy of the news release issued by the Office of the Deputy Commissioner, International, on March 22, 2007. It provides a further extension, until June 30, 2007, of the deadline for current and former U.S.-based employees of foreign embassies, consular offices and missions, and international organizations to participate in a one-time settlement initiative to resolve outstanding tax matters related to their employment.


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