Internal Revenue Bulletin 2010-16 (PDF rendition): IRS Announcements

Preserve advance releases and the authoritative Internal Revenue Bulletin rendition; directory timestamps are file-publication metadata, not legal effective dates. HTML bulletins begin June 2003; earlier available issues require full PDF parsing. Whole bulletin rendition: numbered items are identified below; other legal material and publisher context remain included. This is not a new standalone advance release.

Bulletin No. 201
0-16
April 19, 2010
HIGHLIGHTS
OF THIS ISSUE
These synopses are intended only as aids to the reader in
identifying the subject matter covered. They may not be
relied upon as authoritative interpretations.
INCOME TAX
REG–134235–08, page 596.
Proposed regulations under section 6109 of the Code provide
guidance to tax return preparers on furnishing an identifying
number on tax returns and claims for refund of tax.
Notice 2010–31, page 594.
2009 nonconventional source fuel credit, section 45K
inflation adjustment factor, and section 45K reference
price.The notice announces the inflation adjustment factor,
the reference price, and the credit amount for the nonconven-
tional source fuel credit for coke or coke gas (other than from
petroleum based products) for the 2009 calendar year.
Notice 2010–32, page 594.
This notice extends to taxable years that begin before
January 1, 2010, the interim guidance provided in Notice
2008–116, 2008–52 I.R.B. 1372, and Notice 2008–32,
2008–1 C.B. 593, on the treatment under section 67 of the
Code of investment advisory costs and other costs subject to
the 2–percent floor under section 67(a) that are integrated as
part of one commission or fee paid to a trustee or executor
and are incurred by a trust other than a grantor trust or an
estate. Notice 2008–116 modified and superseded.
Announcement 2010–22, page 602.
This document informs the public that Treasury and the Ser-
vice will provide guidance on the implementation of FATCA. On
March 18, 2010, the Hiring Incentives to Restore Employment
(HIRE) Act of 2010, Pub. L. 111–147 (H.R. 2847) was enacted
including FATCA, which makes a number of changes to the tax
law affecting foreign account tax compliance. Treasury and the
IRS are soliciting comments from the public to consider while
drafting guidance projects.
EXEMPT ORGANIZATIONS
Announcement 2010–23, page 602.
A list is provided of organizations now classified as private foun-
dations.
ESTATE TAX
REG–134235–08, page 596.
Proposed regulations under section 6109 of the Code provide
guidance to tax return preparers on furnishing an identifying
number on tax returns and claims for refund of tax.
GIFT TAX
REG–134235–08, page 596.
Proposed regulations under section 6109 of the Code provide
guidance to tax return preparers on furnishing an identifying
number on tax returns and claims for refund of tax.
EMPLOYMENT TAX
REG–134235–08, page 596.
Proposed regulations under section 6109 of the Code provide
guidance to tax return preparers on furnishing an identifying
number on tax returns and claims for refund of tax.
(Continued on the next page)
Finding Lists begin on page ii.

SELF-EMPLOYMENT TAX
REG–134235–08, page 596.
Proposed regulations under section 6109 of the Code provide
guidance to tax return preparers on furnishing an identifying
number on tax returns and claims for refund of tax.
EXCISE TAX
REG–134235–08, page 596.
Proposed regulations under section 6109 of the Code provide
guidance to tax return preparers on furnishing an identifying
number on tax returns and claims for refund of tax.
TAX CONVENTIONS
Announcement 2010–26, page 604.
This document contains a copy of the Competent Authority
Agreement (“the Agreement”) entered into by the Competent
Authorities of the United States and the Netherlands regard-
ing the elimination of the Dutch “qualification” certification pro-
cedure used by certain U.S. tax-exempt trusts, companies, or
other organizations for claiming treaty benefits from the Nether-
lands under Article 35 of the Convention between the Kingdom
of the Netherlands and the United States of America for the
avoidance of double taxation and the prevention of fiscal eva-
sion with respect to taxes on income.
ADMINISTRATIVE
REG–134235–08, page 596.
Proposed regulations under section 6109 of the Code provide
guidance to tax return preparers on furnishing an identifying
number on tax returns and claims for refund of tax.
April 19, 20102010–16 I.R.B.

The IRS Mission
Provide Americ
a’s taxpayers top quality service by helping them
understand an
d meet their tax responsibilities and by applying
the tax law with
integrity and fairness to all.
Introduction
The Internal Revenue Bulletin is the authoritative instrument of
the Commissioner of Internal Revenue for announcing official
rulings and procedures of the Internal Revenue Service and for
publishing Treasury Decisions, Executive Orders, Tax Conven-
tions, legislation, court decisions, and other items of general
interest. It is published weekly and may be obtained from the
Superintendent of Documents on a subscription basis. Bulletin
contents are compiled semiannually into Cumulative Bulletins,
which are sold on a single-copy basis.
It is the policy of the Service to publish in the Bulletin all sub-
stantive rulings necessary to promote a uniform application of
the tax laws, including all rulings that supersede, revoke, mod-
ify, or amend any of those previously published in the Bulletin.
All published rulings apply retroactively unless otherwise indi-
cated. Procedures relating solely to matters of internal man-
agement are not published; however, statements of internal
practices and procedures that affect the rights and duties of
taxpayers are published.
Revenue rulings represent the conclusions of the Service on the
application of the law to the pivotal facts stated in the revenue
ruling. In those based on positions taken in rulings to taxpayers
or technical advice to Service field offices, identifying details
and information of a confidential nature are deleted to prevent
unwarranted invasions of privacy and to comply with statutory
requirements.
Rulings and procedures reported in the Bulletin do not have the
force and effect of Treasury Department Regulations, but they
may be used as precedents. Unpublished rulings will not be
relied on, used, or cited as precedents by Service personnel in
the disposition of other cases. In applying published rulings and
procedures, the effect of subsequent legislation, regulations,
court decisions, rulings, and procedures must be considered,
and Service personnel and others concerned are cautioned
against reaching the same conclusions in other cases unless
the facts and circumstances are substantially the same.
The Bulletin is divided into four parts as follows:
Part I.—19
86 Code.
This part i
ncludes rulings and decisions based on provisions of
the Intern
al Revenue Code of 1986.
Part II.—Treaties and Tax Legislation.
This part is divided into two subparts as follows: Subpart A,
Tax Conventions and Other Related Items, and Subpart B, Leg-
islation and Related Committee Reports.
Part III.—Administrative, Procedural, and Miscellaneous.
To the extent practicable, pertinent cross references to these
subjects are contained in the other Parts and Subparts. Also
included in this part are Bank Secrecy Act Administrative Rul-
ings. Bank Secrecy Act Administrative Rulings are issued by
the Department of the Treasury’s Office of the Assistant Secre-
tary (Enforcement).
Part IV
.—Items of General Interest.
This par
t includes notices of proposed rulemakings, disbar-
ment an
d suspension lists, and announcements.
The last Bulletin for each month includes a cumulative index
for the matters published during the preceding months. These
monthly indexes are cumulated on a semiannual basis, and are
published in the last Bulletin of each semiannual period.
The c
ontents of this publication are not copyrighted and may be reprinted freely. A citation of the Internal Revenue Bulletin as the source would be appropriate.
For sale by the Superintendent of Documents, U.S.Government Printing Office, Washington, DC 20402.
2010–16 I.R.B.April 19, 2010

April 19, 20102010–16 I.R.B.

Part III. Administrative, Procedural, and Miscellaneous
Nonconventional Source Fuel
Credit, Section 45K Inflation
Adjustment Factor, and
Section 45K Reference Price
Notice 2010–31
SECTION 1. PURPOSE
This notice publishes the nonconven-
tional source fuel credit, inflation adjust-
ment factor, and reference price under
§ 45K of the Internal Revenue Code for
coke or coke gas (other than from petro-
leum based products) for calendar year
2009. The inflation adjustment factor and
the reference price are used to determine
the credit allowable under § 45K for coke
or coke gas. The calendar year 2009 in-
flation-adjusted credit applies to the sales
of barrel-of-oil equivalent of coke or coke
gas sold by a taxpayer to an unrelated
person during the 2009 calendar year, the
domestic production of which is attribut-
able to the taxpayer.
SECTION 2. BACKGROUND
Section 45K(a) provides for a credit
for producing fuel from a nonconventional
source, measured in barrel-of-oil equiva-
lent of qualified fuel, the production of
which is attributable to the taxpayer and is
sold by the taxpayer to an unrelated per-
son during the taxable year. For calendar
year 2009, the credit is available only for
coke or coke gas. The credit amount for
coke or coke gas is equal to the product of
$3.00 and the appropriate inflation adjust-
ment factor.
Section 45K(d)(1) provides that the
credit applies only to sales of qualified
fuels the production of which is within
the United States (within the meaning of
§ 638(1)) or a possession of the United
States (within the meaning of § 638(2)).
Section 45K(d)(2)(A) requires that the
Secretary, not later than April 1 of each cal-
endar year, determine and publish in the
Federal Register the inflation adjustment
factor and the reference price for the pre-
ceding calendar year.
Section 45K(d)(2)(B) defines “inflation
adjustment factor” for a calendar year as
a fraction the numerator of which is the
GNP implicit price deflator for the calen-
dar year and the denominator of which is
the GNP implicit price deflator for calen-
dar year 1979. The term “GNP implicit
price deflator” means the first revision of
the implicit price deflator for the gross na-
tional product as computed and published
by the Department of Commerce.
Section 45K(d)(2)(C) defines “refer-
ence price” to mean with respect to a
calendar year the Secretary’s estimate of
the annual average wellhead price per bar-
rel for all domestic crude oil the price of
which is not subject to regulation by the
United States.
Section 45K(d)(5) provides that the
term “barrel-of-oil equivalent” with re-
spect to any fuel generally means that
amount of the fuel that has a Btu content
of 5.8 million.
Section 45K(g)(1) provides that in
the case of a facility for producing coke
or coke gas (other than from petroleum
based products), which was placed in
service before January 1, 1993, or af-
ter June 30, 1998, and before January 1,
2010, § 45K(g) shall apply with respect to
coke or coke gas produced in such facility
and sold during the period beginning on
the later of January 1, 2006, or the date
that such facility is placed in service, and
ending on the date which is 4 years after
the date such period began.
Section 45K(g)(2)(A) provides that the
amount of coke or coke gas sold during any
taxable year that may be taken into account
to compute the credit under § 45K with
respect to any facility shall not exceed an
average barrel-of-oilequivalent of 4,000
barrels per day.
Section 45K(g)(2)(B) provides that in
determining the amount of credit allow-
able to coke or coke gas sold after 2005,
the credit shall be computed by substitut-
ing “2004” for “1979.” Accordingly, for
purposes of § 45K(g), the inflation adjust-
ment factor for a calendar year is a fraction
the numerator of which is the GNP implicit
price deflator for the calendar year and the
denominator of which is the GNP implicit
price deflator for calendar year 2004.
Section 45K(g)(2)(D) provides that the
phase-out of the credit under § 45K(b)(1)
does not apply in the case of facilities pro-
ducing coke or coke gas.
SECTION 3. REFERENCE PRICE
The reference price for calendar year
2009 is $56.39.
SECTION 4. INFLATION
ADJUSTMENT AND CREDIT
AMOUNT
The inflation adjustment factor for cal-
endar year 2009 is 1.1343. The noncon-
ventional source fuel credit is $3.40 per
barrel-of-oil equivalent ($3.00 x 1.1343).
SECTION 5. DRAFTING
INFORMATION CONTACT
The principal author of this notice is
Jennifer C. Bernardini of the Office of
Associate Chief Counsel (Passthroughs
& Special Industries). For further in-
formation regarding this notice, contact
Ms. Bernardini at (202) 622–3110 (not a
toll-free call).
Extension of Interim Guidance
on Section 67 Limitations on
Estates or Trusts
Notice 2010–32
This notice extends to taxable years
that begin before January 1, 2010, the
interim guidance provided in Notice
2008–116, 2008–52 I.R.B. 1372, and No-
tice 2008–32, 2008–1 C.B. 593, on the
treatment under § 67 of the Internal Rev-
enue Code of investment advisory costs
and other costs subject to the 2-percent
floor under § 67(a) that are integrated as
part of one commission or fee paid to a
trustee or executor (“Bundled Fiduciary
Fee”) and are incurred by a trust other
than a grantor trust (nongrantor trust) or
an estate. Notice 2008–116 is modified
and superseded.
BACKGROUND
On January 16, 2008, the Supreme
Court of the United States issued its de-
cision inMichael J. Knight, Trustee of
William L. Rudkin Testamentary Trust
v. Commissioner, 552 U.S. 181, 128
S. Ct. 782 (2008), holding that costs paid
2010–16 I.R.B.594April 19, 2010

to an investment advisor by a nongrantor
trust or estate generally are subject to
the 2-percent floor for miscellaneous
itemized deductions under § 67(a). The
IRS and the Treasury Department expect
to issue regulations under § 1.67–4 of the
Income Tax Regulations consistent with
the Supreme Court’s holding inKnight.
The regulations also will address the issue
raised when a nongrantor trust or estate
pays a Bundled Fiduciary Fee for costs
incurred in-house by the fiduciary, some
of which are subject to the 2-percent floor
and some of which are fully deductible
without regard to the 2-percent floor. The
regulations, however, will not be issued in
time to be applicable to the 2009 taxable
year.
Notice 2008–32 provided interim guid-
ance that specifically addresses the treat-
ment of a Bundled Fiduciary Fee. In short,
Notice 2008–32 provided that taxpayers
would not be required to determine the por-
tion of a Bundled Fiduciary Fee that is
subject to the 2-percent floor under § 67
for any taxable year beginning before Jan-
uary 1, 2008. Notice 2008–116 extended
the interim guidance provided in Notice
2008–32 to any taxable years beginning
before January 1, 2009.
EXTENSION OF INTERIM GUIDANCE
Taxpayers will not be required to deter-
mine the portion of a Bundled Fiduciary
Fee that is subject to the 2-percent floor
under § 67 for any taxable year beginning
before January 1, 2010. Instead, for each
such taxable year, taxpayers may deduct
the full amount of the Bundled Fiduciary
Fee without regard to the 2-percent floor.
Payments by the fiduciary to third par-
ties for expenses subject to the 2-percent
floor are readily identifiable and must be
treated separately from the otherwise Bun-
dled Fiduciary Fee.
EFFECT ON OTHER DOCUMENTS
Notice 2008–116 is modified and super-
seded.
CONTACT INFORMATION
The principal authors of this no-
tice are Jennifer N. Keeney and
Bradford R. Poston of the Office of
Associate Chief Counsel (Passthroughs
& Special Industries).For further
information regarding this notice, contact
Jennifer N. Keeney at (202) 622–3060
(not a toll-free call).
April 19, 20105952010–16 I.R.B.

Part IV. Items o
fGeneralInterest
Notice of Prop
osed
Rulemaking
Furnishing Id
entifying Number
of Tax Return P
reparer
REG–134235–
08
AGENCY: Inte
rnal Revenue Service
(IRS), Treas
ury.
ACTION: Noti
ce of proposed rulemaking.
SUMMARY: Thi
s document contains pro-
posed regula
tions under section 6109 of
the Internal
Revenue Code (Code) that
provide gui
dance to tax return preparers
on furnishi
ng an identifying number on
tax returns
and claims for refund of tax
that they pr
epare. These proposed regula-
tions prov
ide guidance on the identifying
number of a
tax return preparer for tax
returns an
d claims for refund filed before
and after t
he proposed effective date. The
proposed r
egulations describe how the IRS
will defin
e the identifying number of tax
return pr
eparers. Additional provisions
of the pro
posed regulations provide that
tax retur
n preparers must apply for and
regularl
y renew their preparer identifying
number a
s the IRS may prescribe in forms,
instruc
tions, or other guidance. This doc-
ument al
so invites comments from the
public r
egarding these proposed regula-
tions.
DATES: W
ritten or electronic comments
and req
uests for a public hearing must be
receiv
ed by April 26, 2010.
ADDRES
SES: Send submissions to:
CC:PA:
LPD:PR (REG–134235–08), room
5205, I
nternal Revenue Service, P.O. Box
7604, B
en Franklin Station, Washing-
ton, D
C 20044. Submissions may be
hand-
delivered Monday through Friday
betwe
en the hours of 8 a.m. and 4 p.m.
to CC:
PA:LPD:PR (REG–134235–08),
Couri
er’s Desk, Internal Revenue Ser-
vice,
1111 Constitution Avenue, NW,
Wash
ington, DC 20224, or sent elec-
tron
ically via the Federal eRulemaking
Port
al atwww.regulations.gov(IRS —
REG–
134235–08).
FOR FURTHER IN
FORMATION
CONTACT: Conc
erning the proposed
regulations,
Stuart Murray at (202)
622–4940 (not
a toll-free number); con-
cerning submi
ssions of comments and
requests for
a hearing, Richard Hurst at
Richard.a.h
urst@irscounsel.treas.gov.
SUPPLEMENTARY INFORMATION:
Paperwork Reduction Act
The collect
ion of information contained
in this noti
ce of proposed rulemaking has
been submi
tted to the Office of Manage-
ment and Bu
dget for review in accordance
with the Pa
perwork Reduction Act of 1995
(44 U.S.C.
3507(d)). Comments on the
collecti
on of information should be sent to
theOffic
e of Management and Budget,
Attn: Des
k Officer for the Department
of the Tre
asury, Office of Information
and Regul
atory Affairs, Washington, DC
20503, w
ith copies to theInternal Rev-
enue Ser
vice, Attn: IRS Reports Clear-
ance Off
icer, SE:W:CAR:MP:T:T:SP,
Washing
ton, DC 20224. Comments on
the col
lection of information should be
receiv
ed by April 26, 2010.
Commen
ts are specifically requested
concer
ning:
Whethe
r the proposed collection of in-
format
ion is necessary for the proper per-
forman
ce of the functions of the IRS, in-
cludin
g whether the information will have
practi
cal utility;
The acc
uracy of the estimated burden
associ
ated with the proposed collection of
infor
mation;
How the
quality, utility, and clarity of
the in
formation to be collected may be en-
hance
d;
How th
e burden of complying with the
propo
sed collections of information may
be min
imized, including through the appli-
catio
n of automated collection techniques
or oth
er forms of information technology;
and
Estim
ates of capital or start-up costs of
oper
ation, maintenance, and purchase of
serv
ice to provide information.
The c
ollection of information in these
prop
osed regulations is in §1.6109–2(d)
and (
e). This information is required in or-
der f
or the IRS to issue identifying num-
bers
totaxreturnpreparerswhoareeligi-
ble to receive
them. Tax return preparers
will need to ap
ply for an identifying num-
ber as prescri
bed in forms, instructions, or
other guidanc
e. The use of a prescribed
identifying n
umber by tax return prepar-
ers on tax ret
urns and claims for refund
of tax will en
able the IRS to accurately
identify tax
return preparers, to match tax
return prepa
rers to tax returns and claims
for refund t
hat they prepare, and to gener-
ally admini
ster the internal revenue laws.
The collect
ion of information is manda-
tory. The li
kely respondents are tax return
preparers
andemployersoftaxreturnpre-
parers.
Estimated
total annual reporting bur-
den: 300,0
00 hours.
Estimated
average annual burden hours
(or fracti
on of an hour) per respondent:
varies fro
m10to20minutes,withanesti-
mated aver
age of 15 minutes.
Estimated
number of respondents: 1.2
million.
Estimated
annual frequency of re-
sponses: o
nce every three years.
An agency m
ay not conduct or sponsor,
and a pers
on is not required to respond
to, a coll
ection of information unless the
collecti
on of information displays a valid
control n
umber assigned by the Office of
Manageme
nt and Budget.
Books or r
ecords relating to a collection
of infor
mation must be retained as long
as their
contents may become material in
the admi
nistration of any internal revenue
law. Gen
erally, tax returns and tax return
informa
tion are confidential, as required
by 26 U.S
.C. 6103.
Backgro
und
This doc
ument contains proposed
amendm
ents to regulations under section
6109 of
the Code relating to furnishing a
tax ret
urn preparer’s identifying number
on tax r
eturns and claims for refund of tax.
Sectio
n6109wasaddedtotheCodein
1961 (
Public Law 87–397, 75 Stat. 828)
and au
thorizes the Secretary to prescribe
regul
ations for the inclusion of identify-
ing nu
mbers on a return, statement, or
other
document required to be filed with
the I
RS. In addition, section 6109(c) au-
thor
izes the Secretary “to require such
info
rmation as may be necessary to assign
an id
entifying number to any person.”
2010–16 I.R.B.596April 19, 2010

Section 6109(a)(4) as originally enacted
by section 1203(d) of the Tax Reform
Act of 1976 (Public Law 94–455, 90 Stat.
1520) required return preparers to furnish
on income tax returns and claims for re-
fund of income tax an identifying number,
as prescribed, to identify the preparer,
the preparer’s employer, or both. Section
8246(a)(2)(D)(i) of the Small Business
and Work Opportunity Tax Act of 2007
(Public Law 110–28, 121 Stat. 112),
amended section 6109(a)(4) to allow
the IRS to prescribe that tax return
preparers furnish identifying numbers
on any tax returns or claims for refund
they prepare. As currently prescribed in
regulations, the identifying number of a
tax return preparer who is an individual
is the preparer’s social security number
(SSN) or alternative number as prescribed
by the IRS. The proposed regulations
provide that the identifying number of
a tax return preparer is exclusively the
number prescribed by the IRS. The
proposed regulations will implement
some of the recommendations made
in Publication 4832,Return Preparer
Review(Rev.12–2009), published
at the end of last year (the Report).
The IRS and the Treasury Department
believe that the implementation of the
Report’s recommendations, including the
recommendations implemented by these
regulations, will increase tax compliance
and allow taxpayers to be confident that
the tax return preparers to whom they turn
for assistance are knowledgeable, skilled,
and ethical.
1.Identifying Numbers Generally
Because an identifying number is
unique to the person to whom assigned, the
IRS is able to use the number to correctly
identify the taxpayer or the tax return
preparer. The use of identifying numbers
allows the IRS to accurately and timely
process returns and issue refunds, central-
ize information, post information to the
correct taxpayer’s account, and effectively
administer the rules relating to tax return
preparers.
2.Requiring Identifying Numbers from
Tax Return Preparers
Tax return preparers generally must
provide an identifying number on the tax
returns they prepare and sign. Specif-
ically, under §1.6695–1(b), a signing
tax return preparer, as defined under
§301.7701–15(b)(1), must sign a return
of tax or claim for refund after it is com-
pleted and before it is presented to the
taxpayer for signature. A signing tax re-
turn preparer under §301.7701–15(b)(1)
is a tax return preparer who has primary
responsibility for the overall substantive
accuracy of the preparation of a return of
tax or claim for refund.
Under §1.6109–2(a)(1), a tax return
preparer who must sign a tax return or tax
refund claim must also include an identify-
ing number with the preparer’s signature.
A return of tax includes an information
return described in §301.7701–15(b)(4).
If a signing tax return preparer has an em-
ployment arrangement or association with
another person, then that other person’s
employer identification number (EIN)
must also be included on the tax return or
refund claim.
The identifying number of a signing
taxreturnpreparer,andtheidentifying
number of any person with whom the
preparer has an employment arrangement
or association, must be included on elec-
tronically filed tax returns, as well as
paper returns. Further, because of recent
statutory changes, tax return preparers
who prepare and file individual income
tax returns (Form Series 1040) for their
clients will soon be required to electroni-
cally file the returns, unless the tax return
preparer reasonably expects to file only
10 or fewer individual income tax returns
for the calendar year.SeeSection17of
the Worker, Homeownership, and Busi-
ness Assistance Act of 2009, Public Law
111–92, 123 Stat. 2984, 2997 (adding
Code section 6011(e)(3)).
Tax return preparers who are required
but fail to include their identifying number
on a tax return or refund claim, or fail to
include the identifying number of any per-
sonwithwhomtheyhaveanemployment
arrangement or association, are subject to
a penalty under section 6695(c). A tax re-
turn preparer is not liable for the penalty if
the failure to include an identifying num-
ber is due to reasonable cause and not due
to willful neglect.
3.Preparer Tax Identification Numbers
Section 6109(a) initially provided that
the identifying number of a tax return pre-
parer was the individual’s SSN. Section
3710(a) of the IRS Restructuring and Re-
form Act of 1998 (Public Law 105–206,
112 Stat. 685) (RRA ’98), allowed the IRS
to prescribe an identifying number for tax
return preparers other than the preparer’s
SSN. In response to section 3710(a) of
RRA ’98, the IRS developed and began to
issue preparer tax identification numbers
(PTINs). Tax return preparers currently
may apply online for a PTIN using the
e-services PTIN process on the IRS web-
site atwww.irs.govor by filing Form
W–7P, “Application for Preparer Tax
Identification Number.” Applying online
is faster, and return preparers are encour-
aged to apply online. In the future, the IRS
will prescribe the method to apply for a
PTIN consistent with these proposed regu-
lations. Currently, under §1.6109–2(a)(2),
a tax return preparer may use as an iden-
tifying number on a tax return or claim
for refund either the preparer’s SSN or
an “alternative number” prescribed by the
IRS, including a PTIN. But an EIN, an
Electronic Filing Identification Number
(EFIN) (which is an identification num-
ber assigned to IRS e-file providers), or
an Electronic Transmitter Identification
Number (ETIN) (whichis an identification
number assigned to IRS e-file providers
who electronically transmit tax returns to
the IRS) is not a valid preparer identifying
number.
4.Regulation of Tax Return Preparers
In June 2009, the IRS initiated a com-
prehensive review of tax return preparers,
and in December 2009 the IRS published
the Report describing its findings from that
review. The Report recommended, in part,
that tax return preparers be required to ob-
tain and use a PTIN as the exclusive pre-
parer identifying number and undergo a
tax-compliance check. As discussed be-
low, the proposed regulations implement
those recommendations.
Under current law, any individual may
prepare a tax return or claim for refund.
The Report recommended that the IRS es-
tablish new eligibility standards that an
individual must meet in order to prepare
tax returns — including testing, continu-
ing education, and tax compliance checks.
The Report contemplates that only attor-
neys, certified public accountants, enrolled
agents, as well as tax return preparers who
April 19, 20105972010–16 I.R.B.

pass a minimum competency exam and
meet other requirements (referred to as
“registered tax return preparers”) will be
eligible to prepare and sign tax returns and
claims for refund. These proposed regu-
lations do not establish the requirements
to become a registered tax return preparer,
which primarily will be set forth in future
guidance under Treasury Department Cir-
cular No. 230, 31 CFR Part 10. After a
transition period, however, it is intended
that only individuals who satisfy the eligi-
bility standards may obtain and use a PTIN
as a tax return preparer.
Explanation of Provisions
1.Requiring the Use of PTINs
The proposed regulations provide that
for tax returns or refund claims filed after
December 31, 2010, the identifying num-
ber that a tax return preparer must include
with the preparer’s signature on tax re-
turns and refund claims is that prescribed
by the IRS in forms, instructions, or other
guidance. Tax return preparers will not be
able to use an SSN as a preparer identify-
ing number unless specifically prescribed
by the IRS in forms, instructions, or other
guidance. Instead, to the extent provided
in forms and instructions, a tax return pre-
parer will be required to use a PTIN as
the identifying number unless the IRS pre-
scribes in the future a replacement to the
PTIN. Forms and instructions will be re-
vised accordingly. The use of PTINs as the
identifying number for tax return prepar-
ers will improve tax administration and tax
compliance, benefit taxpayers and tax re-
turn preparers, and help maintain the con-
fidentiality of SSNs.
For tax returns or claims for refund filed
before January 1, 2011, the identifying
number of a tax return preparer will remain
the preparer’s SSN or PTIN. In the case of
tax returns for taxable periods ending be-
fore January 1, 2011, and made on the ap-
propriate forms prescribed for the taxable
periods, but which are filed on or after Jan-
uary 1, 2011, tax return preparers must fur-
nish on the returns the identifying number
prescribed on the forms to be filed and in
associated instructions.
For tax return preparation businesses
and other persons having an employment
arrangement or association with a tax re-
turn preparer, the business’s or employer’s
EIN continues to be the identifying num-
ber that must be included on tax returns
and refund claims along with the tax return
preparer’s signature and preparer identify-
ing number. An individual tax return pre-
parer, however, may not use an EIN as a
preparer identifying number on a return,
even if the preparer has an EIN (for ex-
ample, as a sole proprietor). Tax return
preparers who use their SSN, or an EIN,
EFIN, or ETIN, instead of a valid PTIN,
on tax returns or claims for refund filed af-
ter the effective date may be subject to the
penalty under section 6695(c) unless the
failure to include a valid PTIN is due to
reasonable cause and not due to willful ne-
glect.
2.Eligibility to Receive a PTIN
The proposed regulations provide that
all tax return preparers must apply for a
PTIN or other prescribed identifying num-
ber at the time and in the manner as may
be prescribed by the IRS in forms, instruc-
tions, or other appropriate guidance. The
proposed regulations also authorize the
IRS to prescribe a user fee in connection
with applying for, and renewing, a PTIN
(orsuccessornumbersimilartoaPTIN).
Except as provided in any transitional pe-
riod, beginning after December 31, 2010,
to obtain a PTIN, an individual must be
an attorney, certified public accountant,
enrolled agent, or registered tax return
preparer under future guidance to be
provided in Circular 230.
Only for purposes of applying for and
renewing a PTIN or other prescribed pre-
parer identifying number, the termtax re-
turn preparermeans any individual who
is compensated for preparing, or assisting
in the preparation of, all or substantially
all, of a tax return or claim for refund of
tax. A tax return preparer does not in-
clude an individual who is not otherwise a
tax return preparer as that term is defined
in §301.7701–15(b)(2), or who is an indi-
vidual described in §301.7701–15(f). The
proposed regulations provide several ex-
amples illustrating who is a tax return pre-
parer required to apply for a PTIN.
As part of the process of applying for a
PTIN, a tax return preparer may be subject
to both an initial tax-compliance check and
subsequent periodic checks, which could
include a review of a preparer’s history of
compliance with personal and business tax
filing and payment obligations. The tax-
compliance check is intended to establish
whether a tax return preparer has timely
filed required personal and business tax re-
turns and has paid taxes that are due or
made other acceptable arrangements with
theIRS,suchasanapprovedinstallment
agreement under section 6159. If a tax re-
turn preparer disregards any applicable re-
quirements to obtain a prescribed identify-
ing number and thereafter omits, when re-
quired to include, a valid identifying num-
ber on a tax return or claim for refund filed
after the effective date, the preparer may
be liable for the section 6695(c) penalty,
unless the failure to include a valid identi-
fying number was due to reasonable cause
and not due to willful neglect.
The information a tax return preparer
provides when the preparer initially ap-
plies for a PTIN or other prescribed identi-
fying number will often become outdated
or otherwise inaccurate. The IRS may re-
quire tax return preparers to regularly re-
new their identifying numbers and other-
wise maintain updated information with
the IRS. If a tax return preparer who is re-
quired to include an identifying number on
a tax return or claim for refund filed after
the effective date uses an expired identify-
ing number, the tax return preparer may be
liable for the section 6695(c) penalty, un-
less the use of the expired number was due
to reasonable cause and not due to willful
neglect.
The proposed regulations provide that
if necessary for effective tax administra-
tion, the IRS may prescribe exceptions to
any of the requirements, such as for an in-
terim period while procedures are being
implemented. For example, the IRS and
the Treasury Department recognize that
the procedures for becoming a registered
tax return preparer may not be fully imple-
mented when these regulations become ef-
fective. It is anticipated that transitional
interim guidance will be provided to al-
low individuals who intend to become reg-
istered tax return preparers to obtain an
interim PTIN or other interim identifying
number that may be used as a preparer
identifying number on tax returns and re-
fund claims until the procedures are fully
implemented. After the interim period,
however, to obtain a PTIN, an individual
will need to be an attorney, certified public
accountant, enrolled agent, or registered
2010–16 I.R.B.598April 19, 2010

tax return preparer authorized to practice
before the IRS under Circular 230.
Proposed Effective/Applicability Date
These regulations are effective after the
date that final regulations are published in
theFederal Register.
Special Analyses
It has been determined that this notice
of proposed rulemaking is not a significant
regulatory action as defined in Executive
Order 12866. Therefore, a regulatory as-
sessment is not required. It has also been
determined that section 553(b) of the Ad-
ministrative Procedure Act (5 U.S.C. chap-
ter 5) does not apply to these regulations.
It has been determined that an ini-
tial regulatory flexibility analysis under
5 U.S.C. 603 is required for this notice
of proposed rulemaking. The analysis is
set forth below under the heading, “Initial
Regulatory Flexibility Analysis.”
Pursuant to section 7805(f) of the Code,
this notice of proposed rulemaking has
been submitted to the Chief Counsel for
Advocacy of the Small Business Adminis-
tration for comment on its impact on small
business.
Initial Regulatory Flexibility Analysis
When an agency issues a rulemak-
ing proposal, the Regulatory Flexibility
Act (5 U.S.C. chapter 6) requires the
agency to “prepare and make available
for public comment an initial regulatory
flexibility analysis” that “describe[s] the
impact of the proposed rule on small
entities.” 5 U.S.C. 603(a). Section 605
of the Act provides an exception to
this requirement if the agency certifies
that the proposed rulemaking will not
have a significant economic impact on a
substantial number of small entities. A
small entity is defined as a small business,
small nonprofit organization, or small
governmental jurisdiction. 5 U.S.C.
601(3)-(6). The IRS and the Treasury
Department conclude that the proposed
regulations, if promulgated (together with
other contemplated guidance provided
for in these regulations), will impact a
substantial number of small entities and
the economic impact will be significant.
As a result, an initial regulatory flexibility
analysis is required.
Description of the reasons why the agency
action is being considered.
Taxpayers’ reliance on paid tax return
preparers has grown steadily in recent
decades. Today, paid tax return preparers
assist a majority of U.S. taxpayers in meet-
ing their income tax filing obligations.
Beyond preparing tax returns, tax return
preparers also help educate taxpayers
about the tax laws, and facilitate electronic
filing. Tax return preparers provide advice
to taxpayers, identify items or issues for
which the law or guidance is unclear, and
inform taxpayers of the benefits and risks
of positions taken on a tax return, and the
tax treatment or reporting of items and
transactions. Competent tax return prepar-
ers who are well educated in the rules and
subject matter of their field can prevent
costly errors, potentially saving a taxpayer
from unwanted problems later on and re-
lieving the IRS from expending valuable
examination and collection resources.
Given the important role that tax return
preparers play in Federal tax administra-
tion, the IRS has a significant interest in
being able to accurately identify tax re-
turn preparers and monitor their tax return
preparation activities. The proposed regu-
lations are intended to advance tax admin-
istration by requiring all individuals who
are paid to prepare all or substantially all
of a tax return or claim for refund of tax to
obtain a preparer identifying number pre-
scribed by the IRS. Pursuant to the pro-
posed regulations, the IRS will require in-
dividuals who sign tax returns or claims for
refund to report the preparer’s identifying
number on a tax return or claim for refund
when the return or refund claim is signed.
The proposed regulations also provide that
the IRS may require tax return preparers to
apply for, and regularly renew, their iden-
tifying numbers. Under the proposed reg-
ulations, the IRS may prescribe a user fee
payable when applying for a number and
for renewal.
Further, the IRS and the Treasury De-
partment conclude that taxpayers, tax re-
turn preparers, and overall tax administra-
tion will be best served through increased
oversight of the tax return preparer indus-
try. Mandating a single prescribed identi-
fying number for all tax return preparers
and assigning a prescribed number to reg-
istered tax return preparers is critical to ef-
fective oversight.
Statement of the objectives of, and the
legal basis for, the proposed rule.
The principal objective of the proposed
regulations is to enable the IRS to more ac-
curately identify tax return preparers and
the tax returns and refund claims associ-
ated with each tax return preparer. The
proposed regulations do this by provid-
ing that the IRS may prescribe the use of
identifying numbers for tax return prepar-
ers and the qualifications or other require-
ments necessary to obtain a valid number.
The legal basis for these provisions is sec-
tion 6109 of the Code, which authorizes
the Secretary to prescribe the “identifying
number for securing proper identification
of”ataxreturnpreparerand“torequire
such information as may be necessary to
assign an identifying number to any per-
son.”
Description and estimate (where feasible)
of the number of small entities subject to
the proposed rule.
The proposed regulations apply to indi-
viduals who prepare tax returns and claims
for refund of tax. The estimated number of
paid tax return preparers is as high as 1.2
million, which means the proposed regu-
lations are likely to impact a large number
of individuals. Most paid tax return pre-
parers are employed by firms. A substan-
tial number of paid tax return preparers are
employed at small tax return preparation
firms or are self-employed tax return pre-
parers. Any economic impact of these reg-
ulations on small entities generally will be
on self-employed tax return preparers who
prepare and sign tax returns or on small
businesses that employ one or more indi-
viduals who sign tax returns.
The appropriate NAICS codes for
tax return preparers are those for tax re-
turn preparation services (NAICS code
541213) and other accounting services
(NAICS code 541219). Entities identified
under either of these two codes are con-
sidered small under the Small Business
Administration’s size standards (13 CFR
121.201), if their annual revenue is less
than $7 million or $8.5 million, respec-
tively. The IRS estimates that approxi-
mately 70 to 80 percent of the individuals
subject to these proposed regulations are
tax return preparers operating as or em-
ployed by small entities.
April 19, 20105992010–16 I.R.B.

Description of the projected reporting,
recordkeeping, and related requirements
of the proposed rule, including an estimate
of the classes of small entities that will
be subject to the requirements and the
type of professionalskills necessary for
preparation of the report or record.
The proposed regulations do not di-
rectly impose any reporting, recordkeep-
ing, or similar requirements on any small
entities. Rather, the proposed regula-
tions provide that the IRS may prescribe
in forms, instructions, or other guidance
(including regulations) requirements for
identifying numbers for tax return pre-
parers, regular renewal of identifying
numbers, and payment of a user fee when
applying for or renewing an identifying
number. In addition, other guidance may
require certain tax return preparers to
complete competencytesting, complete
continuing education courses, and adhere
to established rules of practice governing
attorneys, certified public accountants,
enrolled agents, enrolled actuaries, and
enrolled retirement plan agents.
Applying for an identifying number and
subsequent renewal will require reporting
of certain information, but are not expected
to require recordkeeping. These activi-
ties also will not require the purchase or
use of any special business equipment or
software. To the extent it will be neces-
sary to apply for a PTIN (or similar iden-
tifying number that replaces a PTIN) on-
line atwww.irs.gov, most if not all tax re-
turn preparation businesses have comput-
ers and Internet access. The IRS estimates
that applying for a PTIN will take 10 to 20
minutes per individual, with an average of
15 minutes per individual.
Under other guidance that the IRS may
issue, tax return preparers who apply to
be registered tax return preparers and who
regularly renew their status may be subject
to recordkeeping requirements because
they may be required to maintain specified
records, such as documentation and edu-
cational materials relating to completion
of continuing education courses. These
requirements do not involve any spe-
cific professional skills other than general
recordkeeping abilities already needed to
own and operate a small business or to
competently act as a tax return preparer. It
is estimated that tax return preparers will
annually spend approximately 30 minutes
to 1 hour in maintaining records relating
to the continuing education requirements,
depending on individual circumstances.
A separate regulation addressing rea-
sonable user fees will be proposed in the
near future. Tax return preparers may be
required to pay a user fee when first apply-
ing for a PTIN and at every renewal. Small
entities may be affected by these costs if
the entities choose to pay some or all of
these fees for their employees.
Under regulations to be issued in the
future, tax return preparers may also in-
cur costs for commercial continuing edu-
cation courses and minimum competency
examinations, plus incidental costs, such
as for travel and accommodations in order
to maintain their status as registered tax re-
turn preparers underCircular 230. Course
prices can vary greatly, from free to hun-
dreds of dollars. Many small tax return
preparation firms may choose, as with the
user fee, to bear these costs for their em-
ployees. In some cases, small entities may
lose sales and profits while their employed
tax return preparers attend training or ed-
ucational classes or are studying and sit-
ting for examinations. Some small entities
that employ tax return preparers may even
need to alter their business operations if a
significant number of their employees can-
not satisfy the necessary registration and
competency requirements. The IRS and
the Treasury Department conclude, how-
ever, that only a small percentage of small
entities, if any, may need to cease doing
business or radically change their business
model due to the proposed regulations.
Although each of the reporting and
recordkeeping requirements and the costs
identified above (in connection with the
proposed regulations and the other antici-
pated guidance necessary to implement the
Return Preparer Review) is not expected
to singly result in a significant economic
impact, taken together it is anticipated
that they may have a significant economic
impact on a substantial number of small
entities.
Identification, to the extent practicable,
of all relevant Federal rules that may
duplicate, overlap, or conflict with the
proposed rule.
The proposed regulations do not dupli-
cate, overlap, or conflict with any Federal
statutes or other rules.
Description of any significant alternatives
to the proposed rule that accomplish the
stated objectives ofapplicable statutes
and minimize any significant economic
impact on small entities.
The IRS and the Treasury Department
have determined that there are no viable al-
ternatives to the proposed regulations that
would enable the IRS to accurately iden-
tify tax return preparers, other than through
the use of a prescribed identifying number,
as provided in the proposed regulations.
More broadly, the IRS received a large
volume of comments as part of the Return
Preparer Review on the issue of increased
oversight of tax returnpreparers generally
and on the Report’s proposed recommen-
dations, including requiring tax return pre-
parers to use a uniform prescribed identify-
ing number. The comments were received
from all categories of interested stakehold-
ers, including tax professional groups rep-
resenting large and small entities, IRS ad-
visory groups, tax return preparers, and
the public. The input received from this
large and diverse community overwhelm-
ingly expressed support for the proposed
requirements.
As to the proposed requirements rec-
ommended in the Report, the IRS and the
Treasury Department considered various
alternatives in determining the best ways
to effectuate proposed changes with re-
spect to tax return preparers, including:
(1) Requiring all paid tax return prepar-
ers to comply with the ethical standards in
Circular 230 or an ethics code similar to
Circular 230, but not requiring any paid
preparers to demonstrate their qualifica-
tion and competency;
(2) Requiring tax return preparers who
are not currently authorized to practice be-
fore the IRS to register with the IRS, com-
plete annual continuing education require-
ments, and meet certain ethical standards,
but not to pass a minimum competency ex-
amination;
(3) Requiring all paid tax return prepar-
ers to pass a minimum competency exami-
nation and meet other registration require-
ments; and
(4) Requiring all paid tax return pre-
parers who are not currently authorized to
practice before the IRS to pass a minimum
competency examination and meet other
registration requirements, but “grandfather
in” tax return preparers who have accu-
2010–16 I.R.B.600April 19, 2010

rately and competently prepared tax re-
turns for a certain period of years.
After consideration of these and other
alternatives and the responses received in
thepubliccommentprocess,theIRSand
the Treasury Department conclude that the
provisions of the proposed regulations will
most effectively promote sound tax admin-
istration. The provisions in the proposed
regulations for a single prescribed identi-
fying number for tax return preparers will
enable the IRS to accurately identify tax
return preparers, match preparers with the
tax returns and claims for refund they pre-
pare, and better administer the tax laws
with respect to tax return preparers and
their clients. The provisions, in combi-
nation with anticipated guidance described
above, also will ensure that qualified, com-
petent, and ethical tax return preparers will
be assigned prescribedpreparer identify-
ing numbers. The testing requirements
that may be set forth in other guidance
will establish a benchmark of minimum
competency necessary for tax return pre-
parers to obtain their professional creden-
tials, while the continuing education re-
quirements are intended to ensure that tax
return preparers remain current on the Fed-
eral tax laws and continue to develop their
tax knowledge. The extension in other,
prospective guidance of the rules in Circu-
lar 230 to any paid tax return preparer will
require all practitioners to meet certain eth-
ical standards and allow the IRS to suspend
or otherwise appropriately discipline tax
return preparers who engage in unethical
or disreputable conduct. Accordingly, the
implementation of qualification and com-
petency standards is expected to increase
tax compliance and allow taxpayers to be
confident that the tax return preparers to
whom they turn for assistance are knowl-
edgeable, skilled, and ethical.
Comments and Requests for Public
Hearing
Before these proposed regulations are
adopted as final regulations, consideration
will be given to any written comments
(a signed original and eight (8) copies)
or electronic comments that are submitted
timely to the IRS. The IRS and the Trea-
sury Department request comments on the
clarity of the proposed rules and how they
can be made easier to understand. All
comments that are submitted by the public
will be available for public inspection and
copying. A public hearing will be sched-
uled if requested in writing by any person
who timely submits comments. If a pub-
lic hearing is scheduled, notice of the date,
time, and place for the public hearing will
be published in theFederal Register.
Drafting Information
The principal author of these proposed
regulations is Stuart Murray of the Office
of the Associate ChiefCounsel, Procedure
and Administration.
*****
Proposed Amendments to the
Regulations
Accordingly, 26 CFR part 1 is proposed
to be amended as follows:
PART 1—INCOME TAXES
Paragraph 1. The authority citation for
part 1 continues to read in part as follows:
Authority: 26 U.S.C. 7805 * * *
Section1.6109–2alsoissuedunder
26 U.S.C. 6109(a) * * *
Par. 2. Section 1.6109–2 is amended
by revising the section heading, revising
paragraphs (a)(2) and (d), and adding para-
graphs (e), (f), (g), (h), and (i) to read as
follows:
§1.6109–2 Tax return preparers furnishing
identifying numbers for returns or claims
for refund and related requirements.
(a) * * *
(2)(i) For tax returns or claims for re-
fund filed on or before December 31, 2010,
the identifying number of an individual tax
return preparer is that individual’s social
security number or such alternative num-
ber as may be prescribed by the Internal
Revenue Service in forms, instructions, or
other appropriate guidance.
(ii) For tax returns or claims for re-
fund filed after December 31, 2010, the
identifying number of a tax return preparer
is the individual’s preparer tax identifica-
tion number or such other number pre-
scribed by the Internal Revenue Service
in forms, instructions, or other appropriate
guidance.
*****
(d) Beginning after December 31, 2010,
all tax return preparers must have a pre-
parer tax identification number or other
prescribed identifying number that was ap-
plied for and received at the time and in the
manner, including the payment of a user
fee, as may be prescribed by the Internal
Revenue Service in forms, instructions, or
other appropriate guidance. Except as pro-
vided in paragraph (h) of this section, be-
ginning after December 31, 2010, to ob-
tain a preparer tax identification number or
other prescribed identifying number, a tax
return preparer must be an attorney, certi-
fied public accountant,enrolled agent, or
registered tax return preparer authorized to
practice before the Internal Revenue Ser-
vice under 31 U.S.C. 330 and the regula-
tions thereunder.
(e) The Internal Revenue Service may
designate an expiration date for any pre-
parer tax identification number or other
prescribed identifying number and may
further prescribe the time and manner
for renewing a preparertax identification
number or other prescribed identifying
number, including the payment of a user
fee, as set forth in forms, instructions, or
other appropriate guidance. The Internal
Revenue Service may provide that any
identifying number issued by the Internal
Revenue Service prior to the effective date
of this regulation will expire on Decem-
ber 31, 2010, unless properly renewed as
set forth in forms, instructions, or other
appropriate guidance, including these reg-
ulations.
(f) As may be prescribed in forms, in-
structions, or other appropriate guidance,
the IRS may conduct a tax compliance
check on a tax return preparer who ap-
plies for or renews a preparer tax identi-
fication number or other prescribed identi-
fying number.
(g) Only for purposes of paragraphs (d),
(e), and (f) of this section, the termtax re-
turn preparermeans any individual who
is compensated for preparing, or assisting
in the preparation of, all or substantially
all of a tax return or claim for refund of
tax. Factors to consider in determining
whether an individual is a tax return pre-
parer under this paragraph (g) include, but
are not limited to, the complexity of the
work performed by the individual relative
to the overall complexity of the tax return
or claim for refund of tax; the amount of
the items of income, deductions, or losses
April 19, 20106012010–16 I.R.B.

attributable to the work performed by the
individual relative to the total amount of
income, deductions, or losses required to
be correctly reported on the tax return or
claim for refund of tax; and the amount of
tax or credit attributable to the work per-
formed by the individual relative to the to-
tal tax liability required to be correctly re-
ported on the tax return or claim for refund
of tax. A tax return preparer does not in-
clude an individual who is not otherwise a
tax return preparer as that term is defined
in §301.7701–15(b)(2), or who is an indi-
vidual described in §301.7701–15(f). The
provisions of this paragraph (g) are illus-
trated by the following examples:
Example 1. Employee A, an individual employed
by Tax Return Preparer B, assists Tax Return Preparer
B in answering telephone calls, making copies, in-
putting client tax information gathered by B into the
data fields of tax preparation software on a computer,
and using the computer to file electronic returns of tax
prepared by B. Although Employee A must exercise
judgment regarding which data fields in the tax prepa-
ration software to use, A does not exercise any discre-
tion or independent judgment as to the clients’ under-
lying tax positions. Employee A, therefore, merely
provides clerical assistanceor incidental services and
is not a tax return preparer required to apply for a
PTIN or other identifying number as the Internal Rev-
enue Service may prescribe in forms, instructions, or
other appropriate guidance.
Example 2. ThefactsarethesameasinExam-
ple 1, except that Employee A also interviews B’s
clients and obtains from them information needed for
the preparation of tax returns. Employee A deter-
mines the amount and character of entries on the re-
turns and whether the information provided is suf-
ficient for purposes of preparing the returns. For at
least some of B’s clients, A obtains information and
makes determinations that constitute all or substan-
tially all of the tax return. Employee A is a tax return
preparer required to apply for a PTIN or other iden-
tifying number as the Internal Revenue Service may
prescribe in forms, instructions, or other appropriate
guidance. Employee A is a tax return preparer even
if Employee A relies on tax preparation software to
prepare the return.
Example 3. C is an employee of a firm that
prepares tax returns and claims for refund of tax
for compensation. C is responsible for preparing a
Form 1040, “U.S. Individual Income Tax Return,”
for a client. C obtains the information necessary
for completing the return during a meeting with the
client, and makes determinations with respect to the
proper application of the tax laws to the information
in order to determine the client’s tax liability. C
completes the tax return and sends the completed
return to employee D, who reviews the return for
accuracy before signing it. Both C and D are tax
return preparers required to apply for a PTIN or
other identifying number as the Internal Revenue
Service may prescribe in forms, instructions, or other
appropriate guidance.
Example 4. E is an employee at a firm which pre-
pares tax returns and claims for refund of tax for com-
pensation. The firm is engaged by a corporation to
prepare its Federal income tax return on Form 1120,
“U.S. Corporation Income Tax Return.” Among the
documentation that the corporation provides to E in
connection with the preparation of the tax return is
documentation relating to the corporation’s potential
eligibility to claim a recently enacted tax credit for the
taxable year. In preparing the return, and specifically
for purposes of the new tax credit, E (with the cor-
poration’s consent) obtains advice from F, a subject
matter expert on this and similar credits. F advises
E as to the corporation’s entitlement to the credit and
provides his calculation of the amount of the credit.
Based on this advice from F, E prepares the corpora-
tion’s Form 1120 claiming the tax credit in the amount
recommended by F. The additional credit is one of
many tax credits and deductions claimed on the tax
return, and determining the credit amount does not
constitute preparation of all or substantially all of the
corporation’s tax return under this paragraph (g). F
will not be considered to have prepared all or substan-
tially all of the corporation’s tax return, and F is not
a tax return preparer required to apply for a PTIN or
other identifying number as the Internal Revenue Ser-
vice may prescribe in forms, instructions, or other ap-
propriate guidance. The analysis is the same whether
or not the tax credit is a substantial portion of the re-
turn under §301.7701–15 of this chapter, and whether
or not F is in the same firm with E. E is a tax return
preparer required to apply for a PTIN or other iden-
tifying number as the Internal Revenue Service may
prescribe in forms, instructions, or other appropriate
guidance.
(h) The Internal Revenue Service,
through forms, instructions, or other ap-
propriate guidance, may prescribe excep-
tions to the requirements of this section,
including the requirement that an individ-
ual be authorized to practice before the
Internal Revenue Service before receiving
a preparer tax identification number or
other prescribed identifying number, as
necessary in the interest of effective tax
administration.
(i)Effective/applicability date. Para-
graph (a)(2) of this section is effective for
returns and claims for refund filed after
the date that final regulations are published
in theFederal Register. Paragraphs (d)
through (h) of this section are effective af-
ter the date that final regulations are pub-
lished in theFederal Register.
Steven T. Miller,
Deputy Commissioner for
Services and Enforcement.
(Filed by the Office of the Federal Register on March 24,
2010, 11:15 a.m., and published in the issue of the Federal
Register for March 26, 2010, 75 F.R. 1439)
Announcement Regarding
Implementation of FATCA and
Request for Comments
Announcement 2010–22
On March 18, 2010, the Hiring Incen-
tives to Restore Employment (HIRE) Act
of 2010, Pub. L. 111–147 (H.R. 2847) was
enacted into law. Subtitle A of Title V of
the HIRE Act (Subtitle A) made a number
of changes to the tax law to improve tax
compliance with respect to foreign ac-
counts and cross-border transactions and
authorized the Secretary to promulgate
guidance to implement these changes.
The Treasury Department and the
IRS request comments from the public
regarding guidance projects and issues
concerning the interpretation and imple-
mentation of Subtitle A. Send submissions
to: CC:PA:LPD:PR (REG–146097–09),
room 5203, Internal Revenue Service, PO
Box7604,BenFranklinStation,Wash-
ington, DC 20044. Submissions may be
hand-delivered Monday through Friday
between the hours of 8 a.m. and 4 p.m.
to: CC:PA:LPD:PR (NOT–112379–10),
Courier’s Desk, Internal Revenue Service,
1111 Constitution Avenue, NW, Wash-
ington, DC 20224 or sent electronically
via the Federal eRulemaking Portal at
www.regulations.gov(NOT–112379–10).
The principal author of this announce-
ment is Kathryn T. Holman of the Office of
Associate Chief Counsel (International).
For further information regarding this an-
nouncement, contact Kathryn T. Holman
at (202) 622–8556 (not a toll-free call).
Foundations Status of Certain
Organizations
Announcement 2009–23
The following organizations have failed
to establish or have been unable to main-
tain their status as public charities or as op-
erating foundations. Accordingly, grantors
and contributors maynot, after this date,
rely on previous rulings or designations
in the Cumulative List of Organizations
(Publication 78), or on the presumption
arising from the filing of notices under sec-
tion 508(b) of the Code. This listing does
notindicate that the organizations have lost
their status as organizations described in
2010–16 I.R.B.602April 19, 2010

section 501(c)(3), eligible to receive de-
ductible contributions.
Former Public Charities. The follow-
ing organizations (which have been treated
as organizations thatare not private foun-
dations described in section 509(a) of the
Code) are now classified as private foun-
dations:
2nd Chance Sports, Inc., Columbus, MS
Africa Cancer Treatment,
Los Angeles, CA
Afuntummireku Heritage Society,
Asbury Park, NJ
Alternative Life Counseling,
Los Angeles, CA
American Argentine Art Association, Inc.,
Port St. Lucie, FL
Another Chance Outreach Ministry
International, Amory, MS
Assu-Ranch Care Consultants, Inc.,
Garland, TX
Atlanta Sound of Gospel, St. Paul, MN
Balm of Gilead Ministries, Wichita, KS
Bishop Ministries, Inc., Pearland, TX
Bokeelia Charitable Tournaments, Inc.,
Sarasota, FL
Bridgeway Ministries, Inc., Ashland, VA
Brown County General Hospital Services,
Georgetown, OH
Caribbean Community Foundation,
Baltimore, MD
Castles of America Preservation Society,
LTD, Peterson, MN
CDI - Utah, Caldwell, ID
Central Alabama Volunteer Examiner
Coordinator, Inc., Huntsville, AL
Changing Images, Inc., South Orange, NJ
Chenaniah Music Ministries,
Southfield, MI
Christian Center Family Services, Inc.,
Yulle, FL
Clear Creek Child Conservancy, Inc.,
Copperas Cove, TX
Community Potential, Inc.,
Binghamton, NY
Complete Baby Com, Inc., West End, NC
Education & Employment Exchange
Foundation, North Port, FL
Equipping Ministries with Technology,
Pekin, IL
Exousia Ministries, Houston, TX
Family Life to The Community,
Portsmouth, VA
Feed My Sheep Outreach, Inc.,
Beverly Hills, CA
Freedom-Forum Group Foundation,
SanJuanCapistrano,CA
Future First, Minneapolis, MN
G.S. Community Development, Inc.,
Fort Worth, TX
Golden Star Christian Community
Outreach Center, Philadelphia, PA
Gospel Faith Organization, Mobile, AL
GRAA Education Foundation,
Redding, CT
Greater New Bethel Economic
Development Inc., Longview, TX
Habakkuks Revelation Center,
Pittsburg, CA
Hispanic-American Partnership, Inc.,
Las Vegas, NV
Houma Hurricane Baseball Team,
Houma, LA
International Vietnamese Mutual
Assistance Foundation,
Garden Grove, CA
Ishyirahamwe Ubumwe, Stockton, CA
Jeffrey Reiken-Johnson Clergy Public
Ministry, San Francisco, CA
Jobs-Readines and Development
Education Center, Arcola, TX
Joffe Foundation, Cincinnati, OH
Johnny R. Green Ministries, Inc.,
Houston, TX
Los Angeles Student Athlete,
Los Angeles, CA
Lutheran Housing Services #20,
Toledo, OH
Lutheran Housing Services #21,
Toledo, OH
Lutheran Housing Services #22,
Toledo, OH
Ministries of Divine Faith, Inc.,
Bainbridge, GA
Ministry of Salvation Outreach Ministries,
Irving, TX
Minnesota Multicultural Media
Consortium, Inc., Saint Paul, MN
Mission Possible Enterprises,
Gig Harbor, WA
National Wellness Foundation, Inc.,
San Diego, CA
Neighborhood Sports Academy,
Fort Wayne, IN
Neshoba County Community
Development Corporation,
Philadelphia, MS
New Beginning Community Development
Center COGOP, Fontana, CA
Our History Matters, Inc., La Mesa, CA
Parent Involvement in Education
Foundation, Culver City, CA
United in Love Family Service Center,
Fayetteville, NC
United States Jails & Prisons Forum, Inc.,
Bowie, MD
Reaching U Network, Inc., Miami, FL
Redemptive Network Ministries,
Chattanooga, TN
Redmond Parks Foundation,
Redmond, OR
Rose Project, Midland, TX
Seattle Youth Life Skills Center,
Seattle, WA
S E E A Inc., Cleveland, OH
Self Empowerment & Literacy
Foundation, Los Angeles, CA
Shadow Skate Complex, Columbia, MO
Shiloh Treatment Center California, Inc.,
Lake Jackson, TX
Sibis Enterprises, Inc., Schererville, IN
Skokos Foundation, Sandy, UT
Somali Community of Michigan,
Ypsilanti, MI
Southlake Arts Foundation, Inc.,
Southlake, TX
Speak Easy Language Development
and Learning Center, Inc.,
Pembroke Pines, FL
Spirit of the Sun, Inc., Broomfield, CO
Teachers Institute, Jamaica Plains, MS
Texas Team Handball Clubs, Inc.,
Austin, TX
Third Eye Group, Potomac, MD
Tigerpaid Foundation, San Francisco, CA
Timothy’s Helping Hands,
Sauk Village, IL
Visual Voice, La Canada Flintridge, CA
Wings to Wings, Joppa, MD
World Missions Outreach Ministries,
Amarillo, TX
World Safety, Inc., Hempstead, TX
If an organization listed above submits
information that warrants the renewal of
its classification as a public charity or as
a private operating foundation, the Inter-
nalRevenueServicewillissuearulingor
determinationletterwiththerevisedclas-
sification as to foundation status. Grantors
and contributors may thereafter rely upon
such ruling or determination letter as pro-
videdinsection1.509(a)–7oftheIncome
Tax Regulations. It is not the practice of
the Service to announce such revised clas-
sification of foundation status in the Inter-
nal Revenue Bulletin.
April 19, 20106032010–16 I.R.B.

U.S-Netherlands: Elimination
of the Dutch “Qualification”
Certification
Announcement 2010–26
The following is a copy of the Com-
petent Authority Agreement (“the Agree-
ment”) entered into by the Competent
Authorities of the United States and the
Netherlands regarding the elimination
of the Dutch “qualification” certification
procedure used by certain U.S. tax-ex-
empt trusts, companies, or other organi-
zations for claiming treaty benefits from
the Netherlands under Article 35 of the
Convention between the Kingdom of
the Netherlands and the United States of
America for the avoidance of double tax-
ation and the prevention of fiscal evasion
with respect to taxes on income.
The text of the Agreement is as follows:
COMPETENT AUTHORITY
AGREEMENT
The Competent Authorities of the
Netherlands and the United States hereby
amend Chapter III of the agreement that
they entered into on August 6, 2007
1
(the
“2007 MAP”), with respect to the “qual-
ification” certificationprocedureusedby
certain U.S. tax-exempt trusts, compa-
nies, or other organizations for claiming
treaty benefits from the Netherlands un-
der Article 35 of the Convention between
the Kingdom of the Netherlands and the
United States of America for the avoid-
ance of double taxation and the prevention
of fiscal evasion with respect to taxes on
income, signed on December 18, 1992,
and amended by Protocols signed on Oc-
tober 13, 1993 and March 8, 2004 (the
“Treaty”). This agreement constitutes a
Mutual Agreement in accordance with
Article 29 of the Treaty.
Elimination of the Dutch “qualification”
certification
Under Chapter III of the 2007 MAP, a
U.S. trust, company, or other organization
that qualifies for benefits under Article 35
of the Treaty may request treaty benefits
from the Netherlands under the exemption
method by supplying an IRS Form 6166 or
a “qualification” certification issued by the
competent Netherlands tax authorities.
This agreement amends Chapter III
of the 2007 MAP by providing that a
U.S. tax-exempt trust, company, or other
organization may no longer apply for
and receive a “qualification” certification
from the Netherlands tax authorities after
March 31, 2010. A U.S. resident that has
been issued a “qualification” certification
may continue to claim benefits using such
certification for a period of three years
beginning on April 1, 2010, provided
that no material change in facts and
circumstances has occurred. All other U.S.
resident tax-exempt trusts, companies,
or other organizations must provide an
IRS Form 6166 to claim benefits under
Article 35 of the Treaty after March
31, 2010. An IRS Form 6166 may be
obtained by completing and sending Form
8802,Application for U.S. Residency
Certification, to the appropriate IRS office
identified in the Instructions to Form 8802.
Agreed to by the undersigned compe-
tent authorities:
Michael Danilack
U.S. Competent Authority
Edwin A. Visser
Netherlands Competent Authority
1
Published in the Netherlands as IFZ2007/537M in Stcrt. 2007, 154 and in the United States as Announcement 2007–75, 2007–2 C.B. 540.
2010–16 I.R.B.604April 19, 2010

Definition of Terms
Revenue rulings and revenue procedures
(hereinafter referred to as “rulings”) that
have an effect on previous rulings use the
following defined terms to describe the ef-
fect:
Amplifieddescribes a situation where
no change is being made in a prior pub-
lished position, but the prior position is be-
ingextendedtoapplytoavariationofthe
fact situation set forth therein. Thus, if
an earlier ruling held that a principle ap-
plied to A, and the new ruling holds that the
same principle also applies to B, the earlier
ruling is amplified. (Compare withmodi-
fied,below).
Clarifiedis used in those instances
where the language in a prior ruling is be-
ing made clear because the language has
caused, or may cause, some confusion.
It is not used where a position in a prior
ruling is being changed.
Distinguisheddescribes a situation
where a ruling mentions a previously pub-
lished ruling and points out an essential
difference between them.
Modifiedis used where the substance
of a previously published position is being
changed. Thus, if a prior ruling held that a
principle applied to A but not to B, and the
new ruling holds that it applies to both A
and B, the prior ruling is modified because
it corrects a published position. (Compare
withamplifiedandclarified, above).
Obsoleteddescribes a previously pub-
lished ruling that is not considered deter-
minative with respect to future transac-
tions. This term is most commonly used in
a ruling that lists previously published rul-
ings that are obsoleted because of changes
in laws or regulations. A ruling may also
be obsoleted because the substance has
been included in regulations subsequently
adopted.
Revokeddescribes situations where the
position in the previously published ruling
is not correct and the correct position is
beingstatedinanewruling.
Supersededdescribes a situation where
the new ruling does nothing more than re-
state the substance and situation of a previ-
ously published ruling (or rulings). Thus,
the term is used to republish under the
1986 Code and regulations the same po-
sition published under the 1939 Code and
regulations. The term is also used when
it is desired to republish in a single rul-
ing a series of situations, names, etc., that
were previously published over a period of
time in separate rulings. If the new rul-
ing does more than restate the substance
of a prior ruling, a combination of terms
is used. For example,modifiedandsu-
persededdescribes a situation where the
substance of a previously published ruling
is being changed in part and is continued
without change in part and it is desired to
restate the valid portion of the previously
published ruling in a new ruling that is self
contained. In this case, the previously pub-
lished ruling is first modified and then, as
modified, is superseded.
Supplementedis used in situations in
which a list, such as a list of the names of
countries, is published in a ruling and that
list is expanded by adding further names in
subsequent rulings. After the original rul-
ing has been supplemented several times, a
new ruling may be published that includes
the list in the original ruling and the ad-
ditions, and supersedes all prior rulings in
the series.
Suspendedis used in rare situations to
show that the previous published rulings
will not be applied pending some future
action such as the issuance of new or
amended regulations, the outcome of cases
in litigation, or the outcome of a Service
study.
Abbreviations
The fol
lowing abbreviations in current use
and for
merly used will appear in material
publis
hedintheBulletin.
A—Individual.
Acq.—A
cquiescence.
B—Individual.
BE—Beneficiary.
BK—Bank
.
B.T.A.—Board of Tax Appeals.
C—Individual.
C.B.—Cu
mulative Bulletin.
CFR—Code of Federal Regulations.
CI—City.
COOP—Coo
perative.
Ct.D.—Court Decision.
CY—County.
D—Decede
nt.
DC—Dummy Corporation.
DE—Donee.
Del. Order
—Delegation Order.
DISC—Domestic International Sales Corporation.
DR—Donor.
E—Estate.
EE—Employee.
E.O.—Executive Order.
ER—Emp
loyer.
ERISA—Employee Retirement Income Security Act.
EX—Executor.
F—Fiduc
iary.
FC—Foreign Country.
FICA—Federal Insurance Contributions Act.
FISC—Fo
reign International Sales Company.
FPH—Foreign Personal Holding Company.
F.R.—Federal Register.
FUTA—Fed
eral Unemployment Tax Act.
FX—Foreign corporation.
G.C.M.—Chief Counsel’s Memorandum.
GE—Grante
e.
GP—General Partner.
GR—Grantor.
IC—Insura
nce Company.
I.R.B.—Internal Revenue Bulletin.
LE—Lessee.
LP—Limited
Partner.
LR—Lessor.
M—Minor.
Nonacq.—No
nacquiescence.
O—Organization.
P—Parent Corporation.
PHC—Persona
l Holding Company.
PO—Possession of the U.S.
PR—Partner.
PRS—Pa
rtnership.
PTE—Prohibited Transaction Exemption.
Pub. L.—Public Law.
REIT—Re
al Estate Investment Trust.
Rev. Proc.—Revenue Procedure.
Rev. Rul.—Revenue Ruling.
S—Subsi
diary.
S.P.R.—Statement of Procedural Rules.
Stat.—Statutes at Large.
T—Target
Corporation.
T.C.—Tax Court.
T.D.—Treasury Decision.
TFE—Trans
feree.
TFR—Transferor.
T.I.R.—Technical Information Release.
TP—Taxpay
er.
TR—Trust.
TT—Trustee.
U.S.C.—Uni
ted States Code.
X—Corporation.
Y—Corporation.
Z—Corporat
ion.
April 19, 2010i2010–16 I.R.B.

Numerical Finding List
1
Bulletins 2010–1 through 2010–16
Announcements:
2010-1, 2010-4 I.R.B.333
2010-2, 2010-2 I.R.B.271
2010-3, 2010-4 I.R.B.333
2010-4, 2010-5 I.R.B.384
2010-5, 2010-6 I.R.B.402
2010-6, 2010-6 I.R.B.402
2010-7, 2010-6 I.R.B.403
2010-8, 2010-7 I.R.B.408
2010-9, 2010-7 I.R.B.408
2010-10, 2010-7 I.R.B.410
2010-11, 2010-10 I.R.B.438
2010-12, 2010-7 I.R.B.410
2010-13, 2010-8 I.R.B.426
2010-14, 2010-11 I.R.B.449
2010-15, 2010-10 I.R.B.438
2010-16, 2010-11 I.R.B.450
2010-17, 2010-13 I.R.B.515
2010-18, 2010-12 I.R.B.460
2010-19, 2010-14 I.R.B.529
2010-20, 2010-15 I.R.B.551
2010-21, 2010-15 I.R.B.551
2010-22, 2010-16 I.R.B.602
2010-23, 2010-16 I.R.B.602
2010-24, 2010-15 I.R.B.587
2010-25, 2010-15 I.R.B.588
2010-26, 2010-16 I.R.B.604
Notices:
2010-1, 2010-2 I.R.B.251
2010-2, 2010-2 I.R.B.251
2010-3, 2010-2 I.R.B.253
2010-4, 2010-2 I.R.B.253
2010-5, 2010-2 I.R.B.256
2010-6, 2010-3 I.R.B.275
2010-7, 2010-3 I.R.B.296
2010-8, 2010-3 I.R.B.297
2010-9, 2010-3 I.R.B.298
2010-10, 2010-3 I.R.B.299
2010-11, 2010-4 I.R.B.326
2010-12, 2010-4 I.R.B.326
2010-13, 2010-4 I.R.B.327
2010-14, 2010-5 I.R.B.344
2010-15, 2010-6 I.R.B.390
2010-16, 2010-6 I.R.B.396
2010-17, 2010-14 I.R.B.519
2010-18, 2010-14 I.R.B.525
2010-19, 2010-7 I.R.B.404
2010-20, 2010-8 I.R.B.422
2010-21, 2010-12 I.R.B.451
2010-22, 2010-10 I.R.B.435
2010-23, 2010-11 I.R.B.441
Notices— Continued:
2010-24, 2010-12 I.R.B.452
2010-25, 2010-14 I.R.B.527
2010-26, 2010-14 I.R.B.527
2010-27, 2010-15 I.R.B.531
2010-28, 2010-15 I.R.B.541
2010-29, 2010-15 I.R.B.547
2010-31, 2010-16 I.R.B.594
2010-32, 2010-16 I.R.B.594
Proposed Regulations:
REG-132232-08, 2010-6 I.R.B.401
REG-134235-08, 2010-16 I.R.B.596
REG-137036-08, 2010-6 I.R.B.398
REG-101896-09, 2010-5 I.R.B.347
REG-117501-09, 2010-11 I.R.B.442
REG-131028-09, 2010-4 I.R.B.332
REG-148681-09, 2010-11 I.R.B.443
Revenue Procedures:
2010-1, 2010-1 I.R.B.1
2010-2, 2010-1 I.R.B.90
2010-3, 2010-1 I.R.B.110
2010-4, 2010-1 I.R.B.122
2010-5, 2010-1 I.R.B.165
2010-6, 2010-1 I.R.B.193
2010-7, 2010-1 I.R.B.231
2010-8, 2010-1 I.R.B.234
2010-9, 2010-2 I.R.B.258
2010-10, 2010-3 I.R.B.300
2010-11, 2010-2 I.R.B.269
2010-12, 2010-3 I.R.B.302
2010-13, 2010-4 I.R.B.329
2010-14, 2010-12 I.R.B.456
2010-15, 2010-7 I.R.B.404
2010-17, 2010-8 I.R.B.425
2010-18, 2010-9 I.R.B.451
2010-19, 2010-13 I.R.B.469
2010-20, 2010-14 I.R.B.528
2010-21, 2010-13 I.R.B.473
Revenue Rulings:
2010-1, 2010-2 I.R.B.248
2010-2, 2010-3 I.R.B.272
2010-3, 2010-3 I.R.B.272
2010-4, 2010-4 I.R.B.309
2010-5, 2010-4 I.R.B.312
2010-6, 2010-6 I.R.B.387
2010-7, 2010-8 I.R.B.417
2010-8, 2010-10 I.R.B.432
2010-9, 2010-13 I.R.B.461
2010-10, 2010-13 I.R.B.461
2010-11, 2010-14 I.R.B.516
Tax Conventions:
2010-2, 2010-2 I.R.B.271
Tax Conventions— Continued:
2010-26, 2010-16 I.R.B.604
Treasury Decisions:
9474, 2010-4 I.R.B.322
9475, 2010-4 I.R.B.304
9476, 2010-5 I.R.B.336
9477, 2010-6 I.R.B.385
9478, 2010-4 I.R.B.315
9480, 2010-11 I.R.B.439
1
A cumulative list of all revenue rulings, revenue procedures, Treasury decisions, etc., published in Internal Revenue Bulletins 2009–27 through 2009–52 is in Internal Revenue Bulletin
2009–52, dated December 28, 2009.
2010–16 I.R.B.iiApril 19, 2010

Finding List of Current Actions on
Previously Published Items
1
Bulletins 2010–1 through 2010–16
Announcements:
2009-51
Supplemented and superseded by
Ann. 2010-16, 2010-11 I.R.B.450
2010-4
Corrected by
Ann. 2010-10, 2010-7 I.R.B.410
Notices:
2005-88
Superseded by
Notice 2010-13, 2010-4 I.R.B.327
2006-87
Superseded by
Notice 2010-27, 2010-15 I.R.B.531
2007-25
Superseded by
Notice 2010-27, 2010-15 I.R.B.531
2007-77
Superseded by
Notice 2010-27, 2010-15 I.R.B.531
2008-41
Modified by
Notice 2010-7, 2010-3 I.R.B.296
2008-55
Modified by
Notice 2010-3, 2010-2 I.R.B.253
2008-88
Modified by
Notice 2010-7, 2010-3 I.R.B.296
2008-107
Superseded by
Notice 2010-27, 2010-15 I.R.B.531
2008-113
Modified by
Notice 2010-6, 2010-3 I.R.B.275
2008-115
Modified by
Notice 2010-6, 2010-3 I.R.B.275
2008-116
Modified and superseded by
Notice 2010-32, 2010-16 I.R.B.594
2009-11
Amplified by
Notice 2010-9, 2010-3 I.R.B.298
Notices— Continued:
2009-13
Obsoleted by
T.D. 9478, 2010-4 I.R.B.315
REG-131028-09, 2010-4 I.R.B.332
2009-35
Supplemented by
Notice 2010-17, 2010-14 I.R.B.519
2009-38
Amplified and superseded by
Notice 2010-2, 2010-2 I.R.B.251
2009-62
Modified and supplemented by
Notice 2010-23, 2010-11 I.R.B.441
Proposed Regulations:
REG-127270-06
Hearing scheduled by
Ann. 2010-6, 2010-6 I.R.B.402
Revenue Procedures:
80-59
Modified and superseded by
Rev. Proc. 2010-11, 2010-2 I.R.B.269
87-35
Obsoleted by
Rev. Proc. 2010-3, 2010-1 I.R.B.110
2008-14
Updated by
Rev. Proc. 2010-15, 2010-7 I.R.B.404
2009-1
Superseded by
Rev. Proc. 2010-1, 2010-1 I.R.B.1
2009-2
Superseded by
Rev. Proc. 2010-2, 2010-1 I.R.B.90
2009-3
Superseded by
Rev. Proc. 2010-3, 2010-1 I.R.B.110
2009-4
Superseded by
Rev. Proc. 2010-4, 2010-1 I.R.B.122
2009-5
Superseded by
Rev. Proc. 2010-5, 2010-1 I.R.B.165
2009-6
Superseded by
Rev. Proc. 2010-6, 2010-1 I.R.B.193
2009-7
Superseded by
Rev. Proc. 2010-7, 2010-1 I.R.B.231
Revenue Procedures— Continued:
2009-8
Superseded by
Rev. Proc. 2010-8, 2010-1 I.R.B.234
2009-9
Superseded by
Rev. Proc. 2010-9, 2010-2 I.R.B.258
2009-15
Amplified and superseded by
Rev. Proc. 2010-12, 2010-3 I.R.B.302
2009-17
Superseded by
Rev. Proc. 2010-21, 2010-13 I.R.B.473
2009-25
Superseded by
Rev. Proc. 2010-3, 2010-1 I.R.B.110
2009-55
Corrected by
Ann. 2010-11, 2010-10 I.R.B.438
2010-1
Corrected by
Ann. 2010-5, 2010-6 I.R.B.402
Revenue Rulings:
67-436
Obsoleted by
REG-101896-09, 2010-5 I.R.B.347
92-19
Supplemented in part by
Rev. Rul. 2010-7, 2010-8 I.R.B.417
2008-52
Supplemented and superseded by
Rev. Rul. 2010-2, 2010-3 I.R.B.272
Treasury Decisions:
9424
Corrected by
Ann. 2010-18, 2010-12 I.R.B.460
9443
Corrected by
Ann. 2010-8, 2010-7 I.R.B.408
9458
Corrected by
Ann. 2010-7, 2010-6 I.R.B.403
1
A cumulative list of current actions on previously published items in Internal Revenue Bulletins 2009–27 through 2009–52 is in Internal Revenue Bulletin 2009–52, dated December 28,
2009.
April 19, 2010iii2010–16 I.R.B.

INTERNAL REVENUE BULLETIN
The Introduction at the beginning of this issue describes the purpose and content of this publication. The weekly Internal Revenue
Bulletin is sold on a yearly subscription basis by the Superintendent of Documents. Current subscribers are notified by the Superin-
tendent of Documents when their subscriptions must be renewed.
CUMULATIVE BULLETINS
The contents of this weekly Bulletin are consolidated semiannually into a permanent, indexed, Cumulative Bulletin. These are
sold on a single copy basis andare notincluded as part of the subscription to the Internal Revenue Bulletin. Subscribers to the weekly
Bulletin are notified when copies of the Cumulative Bulletin are available. Certain issues of Cumulative Bulletins are out of print
and are not available. Persons desiring available Cumulative Bulletins, which are listed on the reverse, may purchase them from the
Superintendent of Documents.
ACCESS THE INTERNAL REVENUE BULLETIN ON THE INTERNET
You may view the Internal Revenue Bulletin on the Internet at www.irs.gov. Select Businesses. Under Businesses Topics, select
More Topics. Then select Internal Revenue Bulletins.
INTERNAL REVENUE BULLETINS ON CD-ROM
Internal Revenue Bulletins are available annually as part ofPublication 1796 (Tax Products CD-ROM). The CD-ROM can be
purchased from National Technical Information Service (NTIS) on the Internet at www.irs.gov/cdorders (discount for online orders)
or by calling 1-877-233-6767. The first release is available in mid-December and the final release is available in late January.
HOW TO ORDER
Check the publications and/or subscription(s) desired on the reverse, complete the order blank, enclose the proper remittance,
detach entire page, and mail to the Superintendent of Documents, P.O. Box 371954, Pittsburgh PA, 15250–7954. Please allow two to
six weeks, plus mailing time, for delivery.
WE WELCOME COMMENTS ABOUT THE INTERNAL
REVENUE BULLETIN
If you have comments concerning the format or production of the Internal Revenue Bulletin or suggestions for improving it, we
would be pleased to hear from you. You can email us your suggestions or comments through the IRS Internet Home Page (www.irs.gov)
or write to the IRS Bulletin Unit, SE:W:CAR:MP:T:T:SP, Washington, DC 20224.
Internal Revenue Service
W
ashington,DC20224
Official Business
Penalty for Private Use, $300