Internal Revenue Bulletin:  2007-42 

October 15, 2007 

ADMINISTRATIVE


Notice 2007-79 Notice 2007-79

This notice allows Electronic Return Originators (EROs) to sign the following forms by rubber stamp, mechanical device (such as signature pen), or computer software program: Form 8453, U.S. Individual Income Tax Declaration for an IRS e-file Return; Form 8878, IRS e-file Signature Authorization for Form 4868 or Form 2350; and Form 8879, IRS e-file Signature Authorization.

Rev. Proc. 2007-63 Rev. Proc. 2007-63

This procedure provides optional rules for deeming substantiated the amount of certain business expenses of traveling away from home reimbursed to an employee or deductible by an employee or self-employed individual. Rev. Proc. 2006-41 superseded.

Rev. Proc. 2007-64 Rev. Proc. 2007-64

This procedure modifies a scope provision and one of the terms and conditions under which the Service grants approval of requests by corporations for changes in annual accounting periods filed under Rev. Proc. 2006-45, 2006-45 I.R.B. 851. Rev. Proc. 2006-45 modified and clarified.

Announcement 2007-91 Announcement 2007-91

This document provides a change of location for a public hearing on proposed regulations (REG-142695-05, 2007-39 I.R.B. 681) providing guidance on cafeteria plans under section 125 of the Code.

Announcement 2007-92 Announcement 2007-92

This document provides a change of location for a public hearing on proposed regulations (REG-128224-06, 2007-36 I.R.B. 551) providing guidance on which costs incurred by estates or non-grantor trusts are subject to the 2-percent floor for miscellaneous itemized deductions under section 67(a) of the Code.

Announcement 2007-93 Announcement 2007-93

This document contains corrections to final and temporary regulations (T.D. 9344, 2007-36 I.R.B. 535) relating to the discharge of liens under sections 7425 and 6343 of the Code.

Announcement 2007-94 Announcement 2007-94

This document contains corrections to proposed regulations by cross-reference to temporary regulations (REG-148951-05, 2007-36 I.R.B. 550) relating to the discharge of liens under sections 7425 and 6343 of the Code.


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