Internal Revenue Bulletin: 2013-7
February 11, 2013
Proposed regulations under section 6109 of the Code create a new taxpayer identifying number known as an IRS truncated taxpayer identification number, a TTIN. Notice 2011-38 obsoleted. A public hearing is scheduled for March 12, 2013.
This notice sets forth the maximum face amount of Qualified Zone Academy Bonds (“Bond” or “Bonds”) that may be issued for each State for the calendar years 2012 and 2013. For this purpose, “State” includes the District of Columbia and the possessions of the United States.
This procedure provides guidance to mortgage loan holders, loan servicers, and borrowers who are participating in the Department of the Treasury’s (Treasury) and Department of Housing and Urban Development’s (HUD) Home Affordable Modification Program (HAMP).
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