From Karen.Park at state.or.us Mon Jan 12 16:16:15 2009 From: Karen.Park at state.or.us (Karen PARK) Date: Mon, 12 Jan 2009 16:16:15 -0800 Subject: [OSSSA218] Catching up Message-ID: <496B6CCF.4CA4.0094.3@STATE.OR.US> Good afternoon, Rather than inundating you with many e-mails I've consolidated information I believe may be of interest to many of you. Please remember this information is being passed along for you to review and do with it as you feel appropriate. If it's of no interest just disregard and delete. Here is a summary and links to each piece of information. 1. Alert - IRS Warns - Be Aware of Suspicious E-Mails 2. Training Opportunities 3. 2009 W-4 4. IRS GuideWire IRS forms 941 & 944 & 941-X Tax Return Penalties Qualified Tuition Plans Closing Agreements Domestic Partnership 457A 5. 2009 RMD Waiver 6. Of Interest 2009 Mileage Rate And other information ALERT - IRS WARNS - Be Aware of Suspicious E-Mails Be aware of e-mail scams that fraudulently use the IRS name or Logo as a lure. The goal of the scam is to trick people into revealing personal and financial information, such as Social Security, bank account or credit card numbers, which the scammers can use to commit identity theft and steal your money. The IRS does not send unsolicited e-mails about a person?s tax account or ask for detailed personal and financial information. Additionally, the IRS never asks people for the PIN numbers, passwords or similar secret access information for their credit card, bank or other financial accounts. If you receive an e-mail from someone claiming to be the IRS or directing you to an IRS site, Do not reply. Do not open any attachments. Attachments may contain malicious code that will infect your computer. Do not click on any links. If you clicked on links in a suspicious e-mail or phishing Web site and entered confidential information, visit our Identity Theft page on IRS.gov. You can help shut down these schemes and prevent others from beingvictimized. If you receive a suspicious e-mail that claims to come from the IRS, you can forward that e-mail to a special IRS mailbox, phishing at irs.gov The e-mail must be forwarded using special instructions at IRS.gov, or it loses the encoding needed to track it to its source. The IRS can use the information, URLs and links in the suspicious e-mails you forward to trace the hosting Web site and alert authorities to help shut down the fraudulent sites. After you forward the e-mail to us, delete the message. Remember that all of the web page addresses for the official IRS website, IRS.gov, begin with http://www.irs.gov. Don' t be confused or misled by internet sites that end in .com, .net, .org or other designations instead of .gov. The address of the official IRS governmental Web site is www.irs.gov. Suspicious e-Mails and Identity Theft Training Opportunities Watch: January's LIVE (free) Webcast program (Special 100 minute program) When: Tuesday, January 13, 2009, 2:00 pm to 3:40 pm ET Topic: "Getting Ready for Filing Season 2009 Individual and Business" January Show - CE Special Offer: Two CE Credits - Pay For One CPE Program Level: Overview 2 CPE Credits Recommended; NO prerequisites or advance preparation CTEC Course #: 3022-CE-0060 ELMS Course #: 22892 To Register - - - If you are a new viewer, you'll need to complete a simple registration process to gain access to our programs. Please visit our home page at http://www.taxtalktoday.tv, and select the button under the log-in that says ?NOT REGISTERED??. You only need to register once! Once registered, you will have complete access to ALL our live, archive and podcast programs. IRS/SSA Employment Tax Updates Webinar KayDel Marshall, IRS Senior Stakeholder Liaison reports...... We are doing another IRS/SSA Employment Tax Updates Webinar as we needed to add classes due to demand. If anyone wishes to register for this, the link to register is below: Date & Time: Wed, Jan 21, 2009 1:00 PM Pacific Standard Time Meeting Type: Web & Audio Registration Link: https://cc.readytalk.com/r/itvawwqc1jzt Next Program: Tuesday, March 10, 2009 Surviving the IRS Audit 2:00 p.m. - 3:00 p.m. ET Making Employment Taxes Easier: Updates & Finding Payroll Information on the IRS Web Site Representatives from SSA and IRS will present information on the following topics: Electronic filing of W-2s Verifying employee SSNs online Verifying SSNs/EINs for information return (1099) filing IRS updates and issue resolution Navigating the IRS and SSA web sites to find information payroll professionals need Note: Enrolled Agents are entitled to 2 CPE Credits; other payroll and tax professionals may qualify depending on the requirements of their organizations. Don't confirm for the current date (30 Oct 08) if the following dates are best for your schedule: Wednesday, January 21, 2009 from 1:00 ? 3:00 p.m. Register Now! Click here to view an archived copy of the webinar. Subject: 2009 W-4 We had inquired if the amount on the 2009 W-4 was correct as it was the same as the amount on the 2008 W-4, and in prior years line 8 had corresponded to the exemption amount for the current year. KayDel Marshall Senior Stakeholder Liaison Small Business & Self-Employed C/L/D 1220 S.W. 3rd Avenue, Mail Stop O-185 Portland, Oregon 97204 503-326-5240 Phone 503-326-5957 Fax E-Mail: KayDel.Marshall at irs.gov ID #93-10646 This was her response.: Thank you for your email inquiry dated January 5, 2009, about Form W-4, Employee?s Withholding Allowance Certificate. In your email, you inquired about the amount given to use as the divisor on line 8 of the Deductions and Adjustments Worksheet. This amount is provided to us by the Treasury Department and is determined by their policies and calculations. While it is true in most recent years this amount has been the same as the personal exemption amount, the personal exemption amount is not the determining factor when arriving at the amount to be used in this calculation. The amount given on line 8 of the Form W-4, Employee?s Withholding Allowance Certificate is correct as stated. Thank you for bringing your concern to our attention. IRS GuideWire IRS Form 941 & 944 TD 9440 - contains temporary regulations relating to the annual filing of Federal employment tax returns and requirements for employment tax deposits. These temporary regulations relate to sections 6011 and 6302 of the Internal Revenue Code (Code) concerning reporting and paying income taxes withheld from wages and reporting and paying taxes under the Federal Insurance Contributions Act (FICA) (collectively, ?employment taxes?). These temporary regulations generally allow certain employers to file a Form 944, ?Employer?s ANNUAL Federal Tax Return,? rather than Form 941, ?Employer?s QUARTERLY Federal Tax Return.? In addition to rules related to Form 944, the temporary regulations provide an additional method for employers who file Form 941 to determine whether the amount of accumulated employment taxes is considered de minimis. The portions of this document that are final regulations provide necessary cross-references to the temporary regulations. REG 148568-04 - revises the notice of proposed rulemaking published in the Federal Register on January 3, 2006. In the Rules and Regulations section of this issue of the Federal Register, the IRS is issuing temporary regulations relating to the annual filing of Federal employment tax returns and requirements for employment tax deposits under sections 6011 and 6302 of the Internal Revenue Code (Code). Those temporary regulations generally allow certain employers to file a Form 944, ?Employer?s ANNUAL Federal Tax Return,? rather than Form 941, ?Employer?s QUARTERLY Federal Tax Return.? In addition to rules related to Form 944, those temporary regulations provide an additional method for employers who file Form 941 to determine whether the amount of accumulated employment taxes is considered de minimis. The temporary and proposed regulations affect taxpayers that file Form 941, "Employer's QUARTERLY Federal Tax Return," Form 944, "Employer's ANNUAL Federal Tax Return," and any related Spanish-language returns or returns for U.S. possessions. The text of those regulations also serves as the text of these proposed regulations. Revenue Procedure 2009-13 sets forth the procedures for employers to follow to request to receive notification of their qualification to file Forms 944, Employer?s Annual Federal Tax Return, and also sets forth the procedures for employers who were notified that they should file Form 944, Employer?s Annual Federal Tax Return, who wish to request to file Forms 941, Employer?s Quarterly Federal Tax Return, instead for tax year 2009. Revenue Procedure 2009-13 will be in IRB 2009-3, dated January 21, 2009. The new Form 941-X and instructions both posted this morning on irs.gov. 0109 Form 941-X (PDF) Adjusted Employer's Quarterly Federal Tax Return or Claim for Refund (6.6K) PDF 0109 Inst 941-X (PDF) Instructions for Form 941-X, Adjusted Employer's Quarterly Federal Tax Return or Claim for Refund (6.6K) PDF As the other forms post (e.g., Form 943-X), you will be able to find them on the links on this web page: Shortcut to: http://www.irs.gov/businesses/small/article/0,,id=187188,00.html Tax Return Preparer Penalties TD 9436 contains final regulations implementing amendments to the tax return preparer penalties under sections 6694 and 6695 of the Internal Revenue Code (Code) and related provisions under sections 6060, 6107, 6109, 6696, and 7701(a)(36) reflecting amendments to the Code made by section 8246 of the Small Business and Work Opportunity Tax Act of 2007 and section 506 of the Tax Extenders and Alternative Minimum Tax Relief Act of 2008. The final regulations affect tax return preparers and provide guidance regarding the amended provisions. Notice 2009-05 provides guidance regarding implementation of the tax return preparer penalty under section 6694(a) of the Internal Revenue Code, as amended by the Tax Extenders and Alternative Minimum Tax Relief Act of 2008, Div. C. of Pub. L. No. 110-343, 122 Stat. 3765 (October 3, 2008) (the 2008 Act). Qualified Tuition Program Notice 2009-01 modifies Notice 2001-55, 2001-2 CB 299, and provides that a section 529 program (qualified tuition program) does not violate the investment restriction under section 529(b)(4) if it permits a participant to change investment strategy selected for a section 529 account twice during calendar year 2009. A change in investment strategy upon a change in the designated beneficiary of the account continues to be permitted as under Notice 2001-55. Notice 2009-01 will appear in IRB 2009-2, dated Jan. 12, 2009. Large & Mid-Size Business Division - Pre-filing Agreement - Closing Agreements Revenue Procedure 2009-14 supersedes Rev. Proc. 2007-17, 2007-4 I.R.B. 368, provides guidance that makes the existing Pre-Filing Agreement (PFA) program permanent. Revenue Procedure 2009-14 will appear in IRB 2009-3, dated January 21, 2009. Domestic Partnerships Notice 2009-07 designates a Transaction of Interest and outlines the disclosure requirements for situations where a domestic partnership is used to prevent the inclusion of subpart F income. The notice also indicates that these structures may be challenged under current regulatory authority or judicial doctrines. Notice 2009-07 will appear in IRB 2009-3 dated Jan. 20, 2009. 457A issues Notice 2009-08 provides interim guidance on recently enacted ? 457A which became effective January 1, 2009. Section 457A generally provides that compensation deferred under a nonqualified deferred compensation plan of a nonqualified entity is includible in gross income when there is no substantial risk of forfeiture of the right to such compensation. For this purpose, the term nonqualified deferred compensation plan has the meaning provided under ? 409A(d), subject to some modifications, and the term nonqualified entity means (a) any foreign corporation unless substantially all of its income is (i) effectively connected with the conduct of a trade or business in the U.S., or (ii) subject to a comprehensive foreign income tax, and (b) any partnership unless substantially all of its income is allocated to persons other than (i) foreign persons with respect to whom such income is not subject to a comprehensive foreign income tax, and (ii) tax-exempt organizations. The guidance focuses on identifying which plans are covered by ? 457A, including identifying the plan sponsor and whether the sponsor is a nonqualified entity. Notice 2009-08 will appear in IRB 2009-4, dated January 26, 2009. Other Regulations TD 9439 - contains final regulations relating to disclosures of corporate tax return information to the Bureau of Economic Analysis (Bureau). The final regulations authorize the IRS to disclose certain items of corporate tax return information to the Secretary of Commerce for purposes of structuring United States national economic accounts and conducting related statistical activities authorized by law. The final regulations facilitate the assistance of the IRS to the Bureau in its statistics programs, require no action by taxpayers, and have no effect on their tax liabilities. REG-150066-08 - In the Rules and Regulations section of this issue of the Federal Register, the IRS and Treasury Department are issuing temporary regulations relating to foreign base company sales income, in cases in which personal property sold by a controlled foreign corporation (CFC) is manufactured, produced, or constructed pursuant to a contract manufacturing arrangement or by one or more branches of the CFC. The temporary regulations modify the foreign base company sales income regulations to adequately address current business structures and practices, particularly the growing importance of contract manufacturing and other manufacturing arrangements. The temporary regulations, in general, will affect CFCs and their United States shareholders. The text of the temporary regulations also serves as the text of the proposed regulations. This document also provides notice of a public hearing. TD 9438 - contains final and temporary regulations that provide guidance relating to foreign base company sales income in cases in which personal property sold by a controlled foreign corporation is manufactured, produced, or constructed pursuant to a contract manufacturing arrangement or by one or more branches of the controlled foreign corporation. These regulations modify the foreign base company sales income regulations to address current business structures and practices, particularly the growing importance of contract manufacturing and other manufacturing arrangements. These regulations, in general, will affect controlled foreign corporations and their United States shareholders. Retirement News for Employers Special Edition, January 2009 2009 Waiver of Required Minimum Distribution (RMD) This Special Edition discusses the Worker, Retiree, and Employer Recovery Act of 2008 and the waiver of any required minimum distribution (RMD) for 2009 from retirement plans that hold each participant?s benefit in an individual account, such as 401(k) plans and 403(b) plans, and certain 457(b) plans. In addition, please help us to better serve you! Complete our SURVEY on Employee Plans? newsletter for small business owners, Retirement News for Employers. To read the January 2009 Special Edition, please access the newsletter file directly or visit the Current Edition of the Employee Plans News page in the Retirement Plans Community section of the IRS.gov Web site. More on the waiver Notice 2009-09 provides guidance to financial institutions on the reporting rules applicable to required minimum distributions (?RMDs?) for 2009 in light of the enactment of the Worker, Retiree, and Employer Recovery Act of 2008, P.L. 110-458 (the Act). Section 201 of the Act waives any RMDs for 2009 from individual retirement arrangements (IRAs) and retirement plans that hold participant benefits in individual accounts. This notice modifies the reporting requirements applicable to RMDs from IRAs to reflect the waiver of the RMD rules for 2009. Notice 2009-09 will be in IRB 2009-5, dated February 2, 2009. Things of interest....... IRS Announces New Mileage Rate In News Release 2008-131, the IRS announced the optional business standard mileage rate at 55 cents beginning January 1, 2009. The rate had been 58.5 cents per mile for the period from July 1, 2008 through December 31, 2008. A reimbursement to employees up to this rate for qualifying use of their own vehicles will meet the requirements of an accountable plan for reimbursement of employee business expenses. Full details, including the requirements to use the standard mileage rate, are available in Revenue Procedure 2008-72. Have You Received a Letter on the New Withholding? The IRS has sent a letter to larger units of local government to alert them to the new requirement under Internal Revenue Code section 3402(t) to withhold 3% from certain payments beginning in 2011. The letter was sent to governmental entities that were identified as possibly subject to the new law. These include units of local government that have certain payments of $100 million or more per year. The letter is advisory only and no response is necessary. It refers to the Proposed Regulations published December 5, 2008, for more information and comment procedures. There is a more detailed article on the provisions this website. Exclusion of Certain Benefits for Firefighters and Emergency Responders New Exclusion of Certain Benefits for Firefighters and Emergency Responders New laws provide a special tax benefit for firefighters and emergency responders. Reminder: Rules for Emergency Workers Special rules for social security and Medicare coverage may apply. Resources......a must look! New Revision of Publication 963 FSLG has released the November 2008 edition of Publication 963, Federal-State Reference Guide. And as always.....bookmark these links http://www.irs.gov/govt/fslg/topic/index.html http://www.irs.gov/govt/fslg/content/0,,id=117706,00.html http://www.irs.gov/govt/fslg/article/0,,id=103384,00.html Thanks for listening......Have a great evening Karen Park State Social Security Coordinator Oregon PERS 503 603-7633 karen.park at state.or.us SL2 -------------- next part -------------- An HTML attachment was scrubbed... URL: -------------- next part -------------- A non-text attachment was scrubbed... Name: not available Type: image/gif Size: 5253 bytes Desc: not available URL: -------------- next part -------------- An embedded message was scrubbed... From: "Internal Revenue Service (IRS)" Subject: TT-2009-01: IRS Presents: Top Ten Tax Time Tips Date: Thu, 8 Jan 2009 13:38:15 -0600 (CST) Size: 18829 URL: -------------- next part -------------- An embedded message was scrubbed... From: "Internal Revenue Service (IRS)" Subject: TT-2009-02: First-Time Homebuyer credit Date: Thu, 8 Jan 2009 13:39:01 -0600 (CST) Size: 18734 URL: -------------- next part -------------- An embedded message was scrubbed... From: "Internal Revenue Service (IRS)" Subject: TT-2009-03: The Five Filing Status Possibilities Date: Thu, 8 Jan 2009 13:49:17 -0600 (CST) Size: 17369 URL: -------------- next part -------------- An embedded message was scrubbed... From: "Internal Revenue Service (IRS)" Subject: TT-2009-04: Top Five Facts about Dependents and Exemptions Date: Thu, 8 Jan 2009 13:51:57 -0600 (CST) Size: 17550 URL: -------------- next part -------------- An embedded message was scrubbed... From: "Internal Revenue Service (IRS)" Subject: IRS TAX TIP 2009-Special Edition: IRS Help for Financially Distressed Taxpayers Date: Thu, 8 Jan 2009 14:11:18 -0600 (CST) Size: 19908 URL: From Karen.Park at state.or.us Wed Jan 21 06:48:04 2009 From: Karen.Park at state.or.us (Karen PARK) Date: Wed, 21 Jan 2009 06:48:04 -0800 Subject: [OSSSA218] Fwd: Oregon Small Business Forum Reminder In-Reply-To: <9687ABA174F26649B8F916101422A5BF03BE9F98@FRS0010CP3MB02.ds.irsnet.gov> References: <9687ABA174F26649B8F916101422A5BF03BE9F98@FRS0010CP3MB02.ds.irsnet.gov> Message-ID: <4976C524.4CA4.0094.3@STATE.OR.US> FYI Karen Park State Social Security Coordinator Oregon PERS 503 603-7633 karen.park at state.or.us SL2 Please note my office hours are Monday thru Thursday 6 am to 4:30 pm >>> On 1/16/2009 at 12:18 PM, in message <9687ABA174F26649B8F916101422A5BF03BE9F98 at FRS0010CP3MB02.ds.irsnet.gov>, "Marshall KayDel D" wrote: On behalf of Alan Edwards of the Social Security Administration and KayDel Marshall of the Internal Revenue Service, we hope you can attend next Thursday's Oregon Small Business Forum from 8-12:00 at OAME. The focus area topic of "Finding Capital During Tough Times" appears to be a hot topic which has even attracted some news media attention. We have a well-rounded and diverse group of speakers (see agenda attached) to address this important topic during these difficult economic times. Focus area speakers will be followed by our usual informal roundtable where you will have an opportunity to share your agency information. We all look forward to seeing you next week. James E. Steiner Business Development Specialist Portland District Office U. S. Small Business Administration 601 SW Second Avenue, Suite #950 Portland, OR 97204-3192 503.326.2586 Direct 202.481.2337 Fax Check out our website at www.sba.gov/or/ -------------- next part -------------- An HTML attachment was scrubbed... URL: -------------- next part -------------- A non-text attachment was scrubbed... Name: not available Type: image/gif Size: 5253 bytes Desc: not available URL: -------------- next part -------------- A non-text attachment was scrubbed... Name: OR SB Forum 012209.pdf Type: application/pdf Size: 260998 bytes Desc: not available URL: -------------- next part -------------- A non-text attachment was scrubbed... Name: Agenda Jan09 Sm Biz forum.doc Type: application/msword Size: 23040 bytes Desc: not available URL: From Karen.Park at state.or.us Thu Jan 15 15:18:42 2009 From: Karen.Park at state.or.us (Karen PARK) Date: Thu, 15 Jan 2009 15:18:42 -0800 Subject: [OSSSA218] Fwd: IRS National Phone Forum "Return Preparer Penalties Under IRC 6694" Jan 21 and Jan 28 2009 In-Reply-To: <252711D1622F7545835A431B524D020E0175FF96@KAN0010CP3MB01.ds.irsnet.gov> References: <252711D1622F7545835A431B524D020E0175FF96@KAN0010CP3MB01.ds.irsnet.gov> Message-ID: <496F53CB.4CA4.0094.3@STATE.OR.US> FYI Karen Park State Social Security Coordinator Oregon PERS 503 603-7633 karen.park at state.or.us SL2 Please note my office hours are Monday thru Thursday 6 am to 4:30 pm >>> On 1/15/2009 at 8:41 AM, in message <252711D1622F7545835A431B524D020E0175FF96 at KAN0010CP3MB01.ds.irsnet.gov>, "*SBSE National Phone Forum" wrote: Our next National Phone Forum, Return Preparer Penalties Under IRC 6694 is scheduled for January 21, 2009 and January 28, 2009 and we hope you?ll be able to join us. Details and registration instructions are below. This topic is particularly important because of the many issues raised by tax professionals and IRS?s actions to address them. We choose the topics for our phone forums based on input from stakeholders like you. We use your feedback, comments and complaints to identify issues that are important to our audience and use the phone forums as one avenue to address them. During the phone forums, you?re more than an observer ? you?re a participant. A question and answer session follows each presentation. If your questions aren?t answered on the spot ? sometimes we need to do some research ? we follow up with a consolidated Q&A by e-mail. And it doesn't end there. We use the Q&A for training purposes, to help our field staff respond when they encounter situations similar to yours. We also use them to determine whether we need to enhance the content on our Web site, IRS.gov, or clarify something in our tax forms and publications. Your participation matters. We sincerely hope you will join us! IRS Stakeholder Liaison presents: National Phone Forum Return Preparer Penalties Under IRC 6694 Dates: Jan. 21, 2009 OR Jan. 28, 2009 Cost: FREE Location: The convenience of your home or office This IRS phone forum is for ? Tax professionals ? Attorneys Learn about: ? The effective date for returns and refund claims under the SBWOTA of 2007 ? The extended scope of return preparer penalties ? How the IRS is deterring noncompliance through penalties ? Why the standards under Section 6694 were elevated ? How penalties are a fairness issue for all tax professionals Earn Continuing Professional Education credit ? Enrolled agents receive one CPE credit for a minimum 50-minute participation from the start of the forum. ? Other tax professionals may receive credit if the phone forum meets your organization?s or state?s CPE requirements. ? To receive credit, register individually and use your PIN. ? Call in using your individual phone line so your attendance can be verified ? Look for your Certificate of Completion by e-mail approximately one week after the forum. If you have met all requirements, you will receive your certificate automatically; there?s no need to follow up. ? If you and others in your office do not require a CPE certificate, please have only one person register on the group?s behalf and use your speaker phone to dial in. This will maximize the number of lines available for other participants and help reduce costs. Sign up now for the event of your choice Select the date and time that works best for you Note: Time zones shown are Standard Time. January 21, 2009 CONFERENCE ACCESS CODEEASTERNCENTRALMOUNTAINPACIFIC 1044168 a.m.7 a.m.6 a.m.5 a.m. 26580211 a.m.10 a.m.9 a.m.8 a.m. 2390392 p.m.1 p.m.Noon11 a.m. OR January 28, 2009 CONFERENCE ACCESS CODEEASTERNCENTRALMOUNTAINPACIFIC 4887278 a.m.7 a.m.6 a.m.5 a.m. 21777911 a.m.10 a.m.9 a.m.8 a.m. 7194602 p.m.1 p.m.Noon11 a.m. ? Register at www.attevent.com. Reservations are limited, so register early. ? You will receive a Personal Identification Number to join the conference. ? If you have never registered with AT&T for a prior phone forum, you will first need to click on create a profile. ? If you require special accommodations (for example, Braille, large print or interpreter services) please contact Brian Finn at nationalphoneforum at irs.gov. ? We will e-mail presentation materials the day before the forum. If you do not receive this e-mail by noon the day before the event, please e-mail us at nationalphoneforum at irs.gov to request the materials. Dial in on your selected date Toll free: 1-866-216-6835 Toll: 1-913-227-1220 Dial in at least 5 to 10 minutes before the scheduled time. Those who are first to arrive will be assured participation; when all lines are busy, you will be unable to join the session. Enter your access code, then the pound (#) sign. Enter your PIN, then the pound (#) sign. Your line will be placed on hold until the conference begins. A question and answer period will follow the presentation. However, due to the public nature of the call, we will not be able to address specific client issues. Questions? E-mail nationalphoneforum at irs.gov -------------- next part -------------- An HTML attachment was scrubbed... URL: -------------- next part -------------- A non-text attachment was scrubbed... Name: not available Type: image/gif Size: 5253 bytes Desc: not available URL: From Karen.Park at state.or.us Wed Jan 21 15:46:33 2009 From: Karen.Park at state.or.us (Karen PARK) Date: Wed, 21 Jan 2009 15:46:33 -0800 Subject: [OSSSA218] Points of interest In-Reply-To: <1231945102544.1472489687.1649263437.bulletin.tomcat5@prod-batch1.visi.gdi> References: <1231945102544.1472489687.1649263437.bulletin.tomcat5@prod-batch1.visi.gdi> Message-ID: <49774356.4CA4.0094.3@STATE.OR.US> Good afternoon, Attached are three e-mails from the IRS and a revenue procedure. Here is a summary...... TT-2009-08 What Tax Records to Keep TT-2009-09 Ten Reasons to Visit IRS.gov TT-2009-11 Ten Things the IRS Wants You to Know About Identity Theft Rev Proc 2009-13 IRS Forms 944 and 941 http://www.irs.gov/irb/2009-03_IRB/ar13.html Rev Proc 2008-59 Updates Rev. Proc. 2007-63, 2007-42 I.R.B 809 ....expenses for lodging, meal, and incidental expenses, or for meal and incidental expenses, incurred while traveling away from home Did you know you can subscribe to receive these notices and other information from the IRS? For more information on subscribing to these services and others go to http://www.irs.gov/taxpros/article/0,,id=99120,00.html For education opportunities check out ...... http://www.irs.gov/taxpros/article/0,,id=200803,00.html Have a great day! Karen Park State Social Security Coordinator Oregon PERS 503 603-7633 karen.park at state.or.us SL2 Please note my office hours are Monday thru Thursday 6 am to 4:30 pm -------------- next part -------------- An HTML attachment was scrubbed... URL: -------------- next part -------------- A non-text attachment was scrubbed... Name: not available Type: image/gif Size: 5253 bytes Desc: not available URL: -------------- next part -------------- An embedded message was scrubbed... From: "Internal Revenue Service (IRS)" Subject: TT-2009-08: What Tax Records to Keep Date: Wed, 14 Jan 2009 08:58:22 -0600 (CST) Size: 17181 URL: -------------- next part -------------- An embedded message was scrubbed... From: "Internal Revenue Service (IRS)" Subject: TT-2009-09: Ten Reasons to Visit IRS.gov Date: Thu, 15 Jan 2009 09:12:58 -0600 (CST) Size: 20372 URL: -------------- next part -------------- An embedded message was scrubbed... From: "Internal Revenue Service (IRS)" Subject: TT-2009-11: Ten Things the IRS Wants You to Know About Identity Theft Date: Wed, 21 Jan 2009 10:42:45 -0600 (CST) Size: 17705 URL: -------------- next part -------------- A non-text attachment was scrubbed... Name: rp-08-59.pdf Type: application/pdf Size: 65559 bytes Desc: not available URL: