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.

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

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.

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.

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.