Internal Revenue Bulletin: 2011-20
May 16, 2011
Final regulations under Part 300 of the Code amend the regulations relating to the imposition of user fees for enrolled agents and enrolled retirement plan agents.
This notice announces an extension to calendar years 2011 and 2012 and modification of the pilot program announced in Notice 2009-93, 2009-51 I.R.B. 863. Notice 2009-93 authorized filers of certain information returns to truncate an individual payee’s nine-digit identifying number on specified paper payee statements furnished for calendar years 2009-2010, if the filers met certain requirements. Notice 2009-93 modified.
The Department of Treasury and the Service invite public comment on recommendations for items that should be included on the 2011-2012 Guidance Priority List. Taxpayers may submit recommendations for guidance at any time during the year. Please submit recommendations by June 1, 2011, for possible inclusion on the original 2011-2012 Guidance Priority List. Recommendations received after June 1, 2011, will be reviewed for inclusion in the next periodic update.
|More Internal Revenue Bulletins|