Table of Contents

• Highlights of This Issue
  • INCOME TAX
    • T.D. 9507
    • Notice 2011-5
  • EXEMPT ORGANIZATIONS
    • T.D. 9507
    • Rev. Proc. 2011-15
    • Announcement 2011-2
    • Announcement 2011-3
  • EMPLOYMENT TAX
    • T.D. 9507
  • SELF-EMPLOYMENT TAX
    • T.D. 9507
  • EXCISE TAX
    • T.D. 9507
  • ADMINISTRATIVE
    • Notice 2011-6
    • Rev. Proc. 2011-13
• Preface
  • The IRS Mission
  • Introduction
• Part I. Rulings and Decisions Under the Internal Revenue Code of 1986
  • T.D. 9507
    • AGENCY:
    • ACTION:
    • SUMMARY:
    • DATES:
    • FOR FURTHER INFORMATION CONTACT:
    • SUPPLEMENTARY INFORMATION:
      • Background
      • Explanation of Provisions and Summary of Comments
      • 1. Burden on Small Businesses
      • 2. Alternative Payment Methods
      • 3. Raising the De Minimis Amounts
      • 4. Security and Distrust of Electronic Payment Systems
      • 5. EFTPS Registration
      • 6. Foreign Taxpayers
      • 7. One-Day Rule
      • 8. Delay the January 1, 2011 Effective Date
      • 9. Business Days and Legal Holidays
      • 10. Other Differences from the Proposed Regulations
      • Special Analyses
    • Amendments to the Regulations
      • PART 1—INCOME TAXES
      • PART 31—EMPLOYMENT TAXES AND COLLECTION OF INCOME TAX AT THE SOURCE
      • PART 40—EXCISE TAX PROCEDURAL REGULATIONS
      • PART 301—PROCEDURE AND ADMINISTRATION
    • Drafting Information
• Part III. Administrative, Procedural, and Miscellaneous
  • Notice 2011-5
    • I. PURPOSE AND BACKGROUND
    • II. MODIFICATIONS TO NOTICE 2010-59
    • III. EFFECTIVE DATE
    • IV. EFFECT ON OTHER DOCUMENTS
    • DRAFTING INFORMATION
  • Notice 2011-6
    • Purpose
    • Background
    • Section 1. Guidance under section 1.6109-2
      • .01 PTINs Obtained After September 28, 2010
      • .02 Individuals Who May Obtain a PTIN
      • a. Tax Return Preparers Supervised by Attorneys, Certified Public Accountants, Enrolled Agents, Enrolled Retirement Plan Agents, and Enrolled Actuaries
      • b.Individuals Who Prepare Tax Returns Not Covered by the Registered Tax Return Preparer Competency Examination(s)
      • .03 Forms Requiring a PTIN
    • Section 2. Interim Rules
      • .01 Provisional PTINs
      • .02 Return Preparation by Provisional PTIN Holders
      • .03 Practice Based on Return Preparation
      • .04 Continuing Education
      • .05 Ethics and Conduct
    • Contact Information
  • Rev. Proc. 2011-13
    • SECTION 1. PURPOSE
    • SECTION 2. CHANGES FROM REV. PROC. 2010-15
    • SECTION 3. BACKGROUND
    • SECTION 4. PROCEDURE
      • .01 General
      • .02 Items
    • SECTION 5. EFFECTIVE DATE
    • SECTION 6. DRAFTING INFORMATION
  • Rev. Proc. 2011-15
    • SECTION 1. PURPOSE AND SCOPE
    • SECTION 2. BACKGROUND
    • SECTION 3. INCREASE IN THE FILING THRESHOLD TO $50,000
    • SECTION 4. NORMALLY NOT MORE THAN $50,000
    • SECTION 5. OTHER FILING OBLIGATIONS
    • SECTION 6. EFFECT ON OTHER REVENUE PROCEDURES
    • SECTION 7. EFFECTIVE DATE
    • SECTION 8. REQUEST FOR COMMENTS
    • SECTION 9. DRAFTING INFORMATION
• Part IV. Items of General Interest
  • Announcement 2011-2
  • Announcement 2011-3
• Definition of Terms and Abbreviations
  • Definition of Terms
  • Abbreviations
• Numerical Finding List
  • Numerical Finding List
• Effect of Current Actions on Previously Published Items
  • Finding List of Current Actions on Previously Published Items
• How to get the Internal Revenue Bulletin
  • INTERNAL REVENUE BULLETIN
  • CUMULATIVE BULLETINS
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  • How to Order
  • We Welcome Comments About the Internal Revenue Bulletin