Internal Revenue Bulletin:  2005-11 

March 14, 2005 


Table of Contents

T.D. 9178 T.D. 9178

Final regulations under section 301 (5 USC) of the Code set forth procedures for current and former officers and employees of the IRS and current and former entities that contract with the IRS to follow when they receive certain requests for disclosure of IRS records or information. It also provides procedures for the public to follow when seeking testimony or IRS records in a nontax proceeding.

Notice 2005-23 Notice 2005-23

This notice designates the Indian Ocean tsunamis occurring on December 26, 2004, as a qualified disaster for purposes of section 139 of the Code, and describes the affected areas.

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