RULES: Substitute payments; information statements,
Published: 2003-12-29
This document contains final regulations under section 6045(d)
that reflect the changes to information reporting for payments in lieu
of dividends effected by the Jobs and Growth Tax Relief Reconciliation
Act of 2003 (JGTRRA). These regulations provide that brokers must file
information returns and furnish information statements reporting
substitute
RULES: Attorney's fees and other costs based upon qualified offers; awards,
Published: 2003-12-29
This document contains final regulations relating to the
qualified offer rule, including the requirements that an offer must satisfy to be treated as a
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qualified offer under section 7430(g) and the requirements that a
taxpayer must satisfy to qualify as a prevailing party by reason of
having made a qualified offer. The regulations
NOTICES: Taxpayer Advocacy Panels,
Published: 2003-12-29
An open meeting of the Area 4 Taxpayer Advocacy Panel will be
conducted (via teleconference). The Taxpayer Advocacy Panel is
soliciting public comment, ideas, and suggestions on improving customer
service at the Internal Revenue Service.
NOTICES: Taxpayer Advocacy Panels,
Published: 2003-12-29
An open meeting of the Taxpayer Advocacy Panel Earned Income
Tax Credit Issue Committee will be conducted (via teleconference). The
committee is soliciting public comments, ideas and suggestions on
improving the administration of the Earned Income Tax Credit by the
IRS.
NOTICES: Taxpayer Advocacy Panels,
Published: 2003-12-29
An open meeting of the Area 1 Taxpayer Advocacy Panel will be
conducted (via teleconference). The Taxpayer Advocacy Panel is
soliciting public comments, ideas and suggestions on improving customer
service at the Internal Revenue Service.
NOTICES: Taxpayer Advocacy Panels,
Published: 2003-12-29
An open meeting of the Joint Committee of the Taxpayer
Advocacy Panel will be conducted via teleconference.
