Internal Revenue Bulletin: 2011-32
August 8, 2011
This notice provides a proposed revenue procedure that will update Rev. Proc. 2000-43, 2000-2 C.B. 404, which provides guidance regarding ex parte communications between Appeals and other Internal Revenue Service functions. Comments should be submitted by August 18, 2011.
This notice enlarges the period within which individuals may request equitable relief from joint and several liability under section 6015(f) of the Code.
Discontinuance of high-low method for substantiating travel expenses. This announcement advises taxpayers that the IRS intends to discontinue authorizing the high-low per diem method for substantiating lodging, meal, and incidental expenses incurred in traveling away from home under section 274(d) of the Code.
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