Final regulations relating to the discharge of liens under section 7425 of the Code and return of wrongfully levied-upon property under section 6343 clarify that such notices and claims should be sent to the IRS official and office specified in the relevant IRS publications.

This procedure contains the latest revision of Publication 1516, Specifications for Filing Form 8596, Information Return for Federal Contracts, Electronically. Rev. Proc. 2005-29 superseded.

This document contains a correction to an announcement published in I.R.B. 2008-32 (Announcement 2007-72, 2008-32 I.R.B. 321) for section 7428(c) validation of certain contributions made during pendency of declaratory judgment proceedings. The announcement number should read: Announcement 2008-72.