Internal Revenue Bulletin: 2013-14
April 1, 2013
This notice updates the appendix to Notice 2013-1, 2013-3 I.R.B. 281,which lists the Indian tribes who have settled tribal trust cases against the United States. Notice 2012-60 originally was published in I.R.B. 2012-41 (October 9, 2012). Notice 2012-60 was superceded by Notice 2013-1. However, two additional tribes have settled cases against the United States, and we are seeking to publish an updated appendix to Notice 2013-1. Notice 2013-1 Appendix modified and superseded.
This document contains corrections to final regulations (T.D. 9604, 2012-52 I.R.B. 730) that provides guidance on the excise tax imposed on the sale of certain medical devices, enacted by the Health Care and Education Reconciliation Act of 2010 in conjunction with the Patient Protection and Affordable Care Act.
This document provides a notice of public hearing on proposed regulations (REG-141066-09, 2013-3 I.R.B. 289) that provide comprehensive guidance for the award program authorized under Code section 7623, as amended. The regulations provide guidance on submitting information regarding underpayments of tax or violations of the internal revenue laws and filing claims for award, as well as on the administrative proceeding applicable to claims for award under section 7623. The regulations also provide guidance on the determination and payment of awards, and provide definitions of key terms used in section 7623. Finally, the regulations confirm that the Director, officers, and employees of the Whistleblower Officer are authorized to disclose return information to the extent necessary to conduct whistleblower administrative proceedings. The public hearing is scheduled for April 10, 2013.
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