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Internal Revenue Bulletin:  2012-4 

January 23, 2012 


Notice 2012-8 Notice 2012-8

This notice provides a proposed revenue procedure that will update Rev. Proc. 2003-61, 2003-2 C.B. 296, which provides guidance regarding equitable relief from joint and several liability under section 6015(f) of the Code. Rev. Proc. 2003-61 superseded.

Announcement 2012-4 Announcement 2012-4

This document contains corrections to final regulations (T.D. 9517, 2011-15 I.R.B. 610) relating to the enrollment of actuaries.

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