Internal Revenue Bulletin: 2010-19
May 10, 2010
This procedure explains how the Service is informed of a change of address. Rev. Proc. 2001-18 superseded.
This announcement releases the draft of Schedule UTP, accompanied by draft instructions, that provides a further explanation of the Service’s proposal requiring reporting of uncertain tax positions. The announcement also invites public comment on the draft schedule and instructions.
This announcement informs taxpayers and practitioners that the IRS has revised Form 3115, Application for Change in Accounting Method, and its instructions. The Form 3115 (Rev. December 2009) replaces the December 2003 version. The announcement also provides a transition period and transition guidance.
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