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April 2003 Plain Language Regulations

Notice: Historical Content

This is an archival or historical document and may not reflect current law, policies or procedures.

The following is a list of tax regulations published in April 2003:

Receipt of Multiple Notices Relating to Incorrect TINs

These final regulations relating to backup withholding will clarify the method of determining whether the payor has received two notices that a payee's taxpayer identification number (TIN) is incorrect.  Also, the regulation will clarify, when an information return filer must solicit a payee's TIN following the receipt of a penalty notice.  TD 9055.  Published April 29, 2003.
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Disclosure of Returns and Return Information

These final regulations relate to the disclosure of returns and return information to a designee of the taxpayer.  The regulations provide guidance to IRS employees responsible for disclosing returns and return information and to taxpayers who wish to designate a person or persons to whom returns and return information may be disclosed, and sets forth the requirments and conditions under which the IRS can disclose taxpayer's returns and return information to a designee pursuant to the request or consent of the taxpayer.  TD 9054.  Publiched April 29, 2003.
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Tax Return Preparers and Electronic Filing

These temporary regulations facilitate electronic filing by tax return preparers.  The existing regulations, which contain references to manually signed returns, have resulted in uncertainty over whether preparers must produce manually signed paper copies for taxpayers and for the preparer's records.  These temporary regulations clarify that preparers may avoid paper copies by retaining and furnishing to taxpayers copies of returns in electronic or digital format as prescribed by the Commissioner in forms, instructions or other appropriate guidance.  TD 9053.  Published April 23, 2003.
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Tax Return Preparers and Electronic Filing

These proposed regulations will facilitate electronic filing by tax return preparers.  The existing regulations, which contain references to manually signed returns, have resulted in uncertainty over whether preparers must produce manually signed paper copies of returns for taxpayers and for the taxpayer's records.  The temporary regulations clarify that preparers may avoid paper copies by retaining and furnishing to taxpayers copies of returns in electronic or digital format as prescribed by the Commissioner in forms, instructions, or other appropriate guidance.  REG-141659-02. 
Published April 23, 2003.&160;
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Notice of Significant Reduction in Rate of Future Benefit Accrual

These are final regulations under section 4980F of the IRC and section 204(h) of ERISA, relating to the notice requirements for plan amendments that provide for a significant reduction in the rate of future benefit accrual or the elimination or significant reduction in an early retirement benefit or retirement-type subsidy.  The regulations affect retirement plan sponsors and administrators, participants in and beneficiaries of retirement plans, and employee organizations representing retirement plan participants.
TD 9052.  Published April 9, 2003.
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Excise Taxes; Communications Services, Distance Sensitivity

These proposed regulations relate to the definition of toll telephone service for purposes of the communications excise tax.  The proposed regulations provide that for a communications service to constitute taxable toll telephone service the charge for the service need not vary with the distance of each individual communication. REG-141097-02. Published April 1, 2003.
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Diesel Fuel; Blended Taxable Fuel

An excise tax is imposed on certain transactions involving gasoline, diesel fuel, and kerosene.  These final regulations modify the definition of diesel fuel and modify the rules for taxing blended gasoline, diesel fuel, and kerosene.  TD 9051.
Published April 1, 2003.
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