From karen.park at state.or.us Mon Oct 11 09:29:03 2010 From: karen.park at state.or.us (Karen PARK) Date: Mon, 11 Oct 2010 09:29:03 -0700 Subject: [OSSSA218] Webinars Message-ID: <4CB2D8DE.4CA4.0094.3@PERS.STATE.OR.US> Good morning, Last week you were sent an e-mail which included information about an SSA Webinar, which will begin the end of the month. Some of you have expressed difficulty in locating the information. Please use the following link http://www.ssa.gov/seattle/employer.htm Another great resource for understanding the Social Security benefit for your employees is the item titled Your Retirement Planning Questions Answered at http://www.socialsecurity.gov/webinars/ . Please contact me with any questions. And happy Monday! Karen Park Oregon 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 CONFIDENTIALITY NOTE: All information in this email, including attachments, is approved solely for delivery to and authorized use by intended recipients. Use, dissemination, distribution, or reproduction of this message and/or any of its attachments by unintended recipients is not authorized and may be unlawful. If you are not an intended recipient of this message or an authorized assistant to an intended recipient, please notify the sender by replying to this message and then delete it from your system. -------------- 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 Mon Oct 11 09:35:09 2010 From: karen.park at state.or.us (Karen PARK) Date: Mon, 11 Oct 2010 09:35:09 -0700 Subject: [OSSSA218] OSSSA218 Listserv Message-ID: <4CB2DA4C.4CA4.0094.3@PERS.STATE.OR.US> Good morning, It appears the OSSSA218 listserv is now functional. This is an FYI only and is for the purpose of having it archived in the listserv. Thank you and have a great day! Good afternoon, It has come to my attention the listserv has not been working properly and you have not been receiving the information. Attached are the messages sent in Sept and Oct. Please pay special attention to the one titled Webinar on Social Security Benefits. There is a Webinar coming up you may not want to miss. As always, if you have any questions feel free to contact me. Karen Park Oregon 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 CONFIDENTIALITY NOTE: All information in this email, including attachments, is approved solely for delivery to and authorized use by intended recipients. Use, dissemination, distribution, or reproduction of this message and/or any of its attachments by unintended recipients is not authorized and may be unlawful. If you are not an intended recipient of this message or an authorized assistant to an intended recipient, please notify the sender by replying to this message and then delete it from your system. -------------- 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: "Karen PARK" Subject: 2010-2011 State Social Security Administration Fee Date: Thu, 2 Sep 2010 08:30:49 -0700 Size: 13330 URL: -------------- next part -------------- An embedded message was scrubbed... From: "Karen PARK" Subject: OSSSA E-Updates Date: Tue, 7 Sep 2010 10:47:52 -0700 Size: 218081 URL: -------------- next part -------------- An embedded message was scrubbed... From: "Karen PARK" Subject: IRS Exempt Organization Update Date: Tue, 7 Sep 2010 15:59:35 -0700 Size: 65895 URL: -------------- next part -------------- An embedded message was scrubbed... From: "Karen PARK" Subject: Social Security Administration SSN Randomization Conference Call Invite Date: Wed, 8 Sep 2010 12:05:19 -0700 Size: 17278 URL: -------------- next part -------------- An embedded message was scrubbed... From: "Karen PARK" Subject: FYI - Article on Section 9003- FSA changes to treatment of nonprescription drugs under flexible spending arrangements Date: Mon, 13 Sep 2010 06:52:09 -0700 Size: 34902 URL: -------------- next part -------------- An embedded message was scrubbed... From: "Karen PARK" Subject: IRS e-News for Tax Professionals Issue 2010-38 Date: Mon, 13 Sep 2010 07:17:11 -0700 Size: 58625 URL: -------------- next part -------------- An embedded message was scrubbed... From: "Karen PARK" Subject: Fwd: Event Updates and IRS Headliners and News Releases Date: Mon, 20 Sep 2010 07:15:46 -0700 Size: 90527 URL: -------------- next part -------------- An embedded message was scrubbed... From: "Karen PARK" Subject: Fwd: N-2010-63: Request for Comments on Requirements ProhibitingDiscrimination in Favor of Highly Compensated Individuals in Insured GroupHealth Plans Date: Tue, 21 Sep 2010 07:08:04 -0700 Size: 57489 URL: -------------- next part -------------- An embedded message was scrubbed... From: "Karen PARK" Subject: Fwd: IRS Exempt Organization Update Date: Wed, 22 Sep 2010 16:01:23 -0700 Size: 61035 URL: -------------- next part -------------- An embedded message was scrubbed... From: "Karen PARK" Subject: Fwd: 401(k) Employee Plans Phone Forum on October 15, 2010 Date: Wed, 29 Sep 2010 15:42:41 -0700 Size: 72549 URL: -------------- next part -------------- An embedded message was scrubbed... From: "Karen PARK" Subject: Fwd: RP-2010-39: Examination of returns and claims for refund, credit,or abatement; determination of correct tax liability Date: Thu, 30 Sep 2010 11:01:57 -0700 Size: 48915 URL: -------------- next part -------------- An embedded message was scrubbed... From: "Karen PARK" Subject: Fwd: GAO Pilots New E-Report Format Date: Mon, 4 Oct 2010 07:10:02 -0700 Size: 19409 URL: -------------- next part -------------- An embedded message was scrubbed... From: "Karen PARK" Subject: Fwd: Special Edition Tax Tip 2010-12: Ten Things Tax-ExemptOrganizations Need to Know About the Oct. 15 Due Date Date: Mon, 4 Oct 2010 07:18:16 -0700 Size: 67803 URL: -------------- next part -------------- An embedded message was scrubbed... From: "Karen PARK" Subject: FW: comments to GASB on PV Date: Wed, 6 Oct 2010 14:18:27 -0700 Size: 7928 URL: -------------- next part -------------- An embedded message was scrubbed... From: "Karen PARK" Subject: Webinar on Social Security Benefits Date: Wed, 6 Oct 2010 16:09:45 -0700 Size: 24440 URL: From karen.park at state.or.us Mon Oct 11 12:28:40 2010 From: karen.park at state.or.us (Karen PARK) Date: Mon, 11 Oct 2010 12:28:40 -0700 Subject: [OSSSA218] Fwd: 401(k) Employee Plans Phone Forum on October 15, 2010 References: <252711D1622F7545835A431B524D020E02B5065C@KAN0010CP3MB01.ds.irsnet.gov> Message-ID: <4CB302F8.4CA4.0094.3@PERS.STATE.OR.US> FYI >>> "*SBSE National Phone Forum" 9/29/2010 3:30 PM >>> Presented by the Internal Revenue Service Employee Plans Phone Forum 401(k) EP Phone Forum Date: October 15, 2010 Cost: FREE Location: The convenience of your home or office This IRS phone forum is for ? Tax professionals ? Attorneys ? Payroll professionals ? Industry partners ? Small businesses Learn about how the 401(k) Compliance Check Questionnaire results will be used to address issues identified in 401(k) plans. If you have specific issues that you would like the speakers to address, please let us know via e-mail at ep.phoneforum at irs.gov. Earn Certificate of Completion/CPE credit ? Enrolled agents and enrolled retirement plan agents receive one CPE credit for a minimum 50-minute participation from the start of the forum. ? Tax professionals may receive a Certificate of Completion that can be used to request a Continuing Professional Education 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 certificate, please have only one person register on the group?s behalf and use a speaker phone to dial in. This will maximize the number of lines available for other participants and help reduce costs. Sign up now : October 15, 2010 Conference Access Code Eastern Central Mountain Pacific 684842 2:00 p.m. 1:00 p.m. 12:00 p.m. 11:00 a.m. ? To register, please go to the IRS Employee Plans website at https://www.attevent.com/rsvpreg.asp?PPass=684842 ? Reservations are limited, so register early. ? You will receive a PIN number to join the conference. ? If you have never registered with AT&T for a prior phone forum, you will first need to click oncreate a profile. ? If you require special accommodations (for example, Braille, large print or interpreter services) please contact Brian Finn at nationalphoneforum at irs.gov/. ? Presentation materials will be posted at http://www.irs.gov/retirement/article/0,,id=218995,00.html on or before the day of the conference. Dial in on October 15, 2010 Toll free: (800) 683-4564 Toll: 1-913-312-2904 Dial in at least five to 15 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. The participant?s line will be placed on hold until the conference begins. A question and answer period will be included during the presentation. However, due to the public nature of the call, we will not be able to address specific client issues. Questions about the event or problems registering? E-mail ep.phoneforum at irs.gov. Archived recordings of this event and others can be found on http://www.irs.gov/retirement/article/0,,id=218995,00.html This event will not be immediately available, but will be posted as soon as the files are available. -------------- next part -------------- An HTML attachment was scrubbed... URL: From karen.park at state.or.us Tue Oct 12 12:33:03 2010 From: karen.park at state.or.us (Karen PARK) Date: Tue, 12 Oct 2010 12:33:03 -0700 Subject: [OSSSA218] Fwd: [Payrolltax-News] Payrolltax News LISTSERV Oct, 2010 References: Message-ID: <4CB4557F.4CA4.0094.3@PERS.STATE.OR.US> FYI >>> TAVARES Cathleen M 10/12/2010 10:41 AM >>> Payrolltax News LISTSERV October 2010 Welcome all new subscribers! Please share this information with anyone who would benefit from it. New Information: 1. IRS Changes: IRS has announced it will no longer be mailing Publication 393,Federal Employment Tax Forms,to employers due to the continued growth in electronic filing, and to help reduce costs. They also will no longer be sending out payment coupons, instead urging taxpayers to use EFTPS (Electronic Federal Tax Payment System). The Oregon Tax Coupons (Form OTC) will be mailed in mid December. However, Oregon is following the federal treatment of electronic payments. If you are required to use EFTPS for federal purposes, you must use EFT for Oregon purposes. For more information on EFT, refer to our website at http://www.oregon.gov/DOR/BUS/index.shtml under ?Electronic Funds Transfer?. Paper forms and booklets will still be provided by the Oregon Department of Revenue for reporting payroll withholding taxes: ? Oregon Domestic (Form OA) returns will be mailed in November 2010. ? Oregon Agricultural (Form WA) returns will also be mailed in November 2010. ? Combined Payroll Tax Booklet and forms will be mailed in mid February 2011. Additional forms can be ordered or downloaded from the Employment website at www.oregon.gov/EMPLOY/TAX . Look under the section ?Reporting Methods? for ?Forms? WBF (Workers Benefit Fund) Tax rate: The WBF tax rate for 2011 will not change. The assessment rate will continue to be 0.028. (Note: Additional 2011 tax rateinformation will be provided in a future newsletter.) Reminders: Contact Information: This is the time of the year when important tax information is about to be mailed; therefore, it is very important that your contact information is current. If you have either relocated or changed your telephone, e-mail, or other contact information, be sure to submit the ?Change in Status? form located at http://www.oregon.gov/DOR/BUS/forms-payroll.shtml to update your account. This ensures that you will receive important informationsuch as law changes, new tax rates and tax forms. Payroll Reports (Form OQ)- No Payroll to Report: You are required to file form OQ for all quarters while your payroll withholding account is active, even if you have no payroll to report. The easiest way to file is to submit a ?no payroll/no hours worked? report vial the Interactive Voice Response System (IVR). Simply call 503 378-3981 and follow all the prompts. Remember, this can only be used for ?no payroll/no withholding? returns. If you will not have Oregon payroll for an indefinite period of time, you can request to put your account on ?inactive status?. While inactive you would not be required to submit quarterly tax reports until you again hire employees. Complete the ?Change in Status? form indicating the current date of your last payroll and send it in. When you again have employees, simply contact us at 503 945-8091 opt 2 and request to re-open your account. ***Upcoming Classes: Where: Lane Community College Small Business Development Center. 1445 Willamette St. Eugene OR. 97405 Payroll Tax Basics, 3-4:30 pm, Thursday Oct 21, WILD 117 Learn the basics on correctly reporting and paying state payroll withholding taxes Classifying a Worker as an Employee or Independent Contractor, 3-5 pm, Thursday Oct 28, WILD 117 Learn the difference between the federal and state guidelines on what constitutes an employee versus an independent contractor, and the issues and legal ramifications that arise when employees are not correctly classified. LLC's and S-Corps, 3-4:30 pm, Thursday Nov 4, WILD 117 Learn more about these particular entities as this workshop will cover how these are taxed and some of the common misconceptions. ***Classes will be held depending on enrollment. For more information and to register for classes, please call 541 463-5255. (Note: Additional outreach and educational opportunities will be provided in the next LISTSERV.) The Payrolltax-News e-mail list provides employers with complete and up-to-date payroll tax information. Employers can self-subscribe here ( http://listsmart.osl.state.or.us/mailman/listinfo/payrolltax-news ). Representatives in the Business Division will send information to employers through this list. Employers can request additional information by e-mailing payroll.help.dor at state.or.us. As a standard practice, e-mail sent from the department will be in text form only. Department of Revenue will not open attachments. Questions about list content and subscription problems should be directed to the list owner: Cathy Tavares Oregon Dept of Revenue Cathleen.M.Tavares at state.or.us 503-945-8762 ( mailto:Cathleen.M.Tavares at state.or.us ) -------------- next part -------------- An HTML attachment was scrubbed... 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Name: Part.002 Type: application/octet-stream Size: 417 bytes Desc: not available URL: From karen.park at state.or.us Wed Oct 13 09:03:53 2010 From: karen.park at state.or.us (Karen PARK) Date: Wed, 13 Oct 2010 09:03:53 -0700 Subject: [OSSSA218] Fwd: IR-2010-103: IRS Releases Draft W-2 Form for 2011; AnnouncesRelief for Employers In-Reply-To: <1286916292953.635630708.1530773205.bulletin.tomcat5@prod-batch2.visi.gdi> References: <1286916292953.635630708.1530773205.bulletin.tomcat5@prod-batch2.visi.gdi> Message-ID: <4CB575F9.4CA4.0094.3@PERS.STATE.OR.US> FYI >>> "Internal Revenue Service (IRS)" 10/12/2010 1:44 PM >>> IRS Newswire October 12, 2010 News Essentials What's Hot News Releases IRS - The Basics IRS Guidance Media Contacts Facts & Figures Problem Alerts Around The Nation e-News Subscriptions The Newsroom Topics Electronic IRS Press Kit Tax Tips 2009 Radio PSAs Fact Sheets Armed Forces Disaster Relief Scams / Consumer Alerts Tax Shelters More Topics.. IRS Resources Compliance & Enforcement Contact My Local Office e-file Forms & Pubs Frequently Asked Questions News Taxpayer Advocacy Where to File Issue Number: IR-2010-103 Inside This Issue IRS Releases Draft W-2 Form for 2011; Announces Relief for Employers WASHINGTON ? The IRS today issued a draft Form W-2 for 2011, which employers use to report wages and employee tax withholding. The IRS also announced that it will defer the new requirement for employers to report the cost of coverage under an employer-sponsored group health plan, making that reporting by employers optional in 2011. The draft Form W-2 includes the codes that employers may use to report the cost of coverage under an employer-sponsored group health plan. The Treasury Department and the IRS have determined that this relief is necessary to provide employers the time they need to make changes to their payroll systems or procedures in preparation for compliance with the new reporting requirement. The IRS will be publishing guidance on the new requirement later this year. Although reporting the cost of coverage will be optional with respect to 2011, the IRS continues to stress that the amounts reportable are not taxable. Included in the Affordable Care Act passed by Congress in March, the new reporting requirement is intended to be informational only, and to provide employees with greater transparency into overall health care costs. Back to Top Thank you for subscribing to the IRS Newswire, an IRS e-mail service. If you know someone who might want to subscribe to this mailing list, please forward this message to them so they can subscribe. This message was distributed automatically from the mailing list IRS Newswire. Please Do Not Reply To This Message. Update your subscriptions, modify your password or e-mail address, or stop subscriptions at any time on your Subscriber Preferences Page. You will need to use your e-mail address to log in. If you have questions or problems with the subscription service, please contact support at govdelivery.com. This service is provided to you at no charge by Internal Revenue Service (IRS). Internal Revenue Service ? 1111 Constitution Ave. N.W. ? Washington DC 20535 ? 800-439-1420 IRS GuideWire October 12, 2010 News Essentials What's Hot News Releases IRS - The Basics IRS Guidance Media Contacts Facts & Figures Problem Alerts Around The Nation e-News Subscriptions IRS Resources Compliance & Enforcement Contact My Local Office e-file Forms & Pubs Frequently Asked Questions News Taxpayer Advocacy Where to File Issue Number: N-2010-69 Inside This Issue Notice 2010-69 provides that reporting the cost of coverage under an employer-sponsored group health plan on Form W-2, Wage and Tax Statement, pursuant to ? 6051(a)(14) of the Code, will not be mandatory for Forms W-2 issued for 2011. Notice 2010-69 will appear in IRB 2010-44, dated Nov. 1, 2010. Back to Top Thank you for subscribing to IRS GuideWire, an IRS e-mail service. If you are a Tax Professional and have a specific concern about your tax situation, call the IRS Practitioner Priority Service 1-866-860-4259. This message was distributed automatically from the IRS GuideWire mailing list. Please Do Not Reply To This Message. Update your subscriptions, modify your password or e-mail address, or stop subscriptions at any time on your Subscriber Preferences Page. You will need to use your e-mail address to log in. If you have questions or problems with the subscription service, please contact support at govdelivery.com. This service is provided to you at no charge by Internal Revenue Service (IRS). Internal Revenue Service ? 1111 Constitution Ave. N.W. ? Washington DC 20535 ? 800-439-1420 -------------- next part -------------- An HTML attachment was scrubbed... URL: -------------- next part -------------- A non-text attachment was scrubbed... Name: not available Type: image/gif Size: 26710 bytes Desc: not available URL: From karen.park at state.or.us Mon Oct 18 12:03:14 2010 From: karen.park at state.or.us (Karen PARK) Date: Mon, 18 Oct 2010 12:03:14 -0700 Subject: [OSSSA218] 2011 Social Security COLA facts Message-ID: <4CBC377F.4CA4.0094.3@PERS.STATE.OR.US> Good afternoon, The Social Security Administration has released the 2011 COLA information. I've provided the links and pdf's to the Social Security News Release on the 2011 COLA and the Fact Sheet. There will be no COLA increase for Social Security Benefits this year. An explanation is given in the first link. http://www.socialsecurity.gov/pressoffice/pr/2011cola-pr.htm The maximum taxable earnings remains at $106,800. You'll also note there has been no change in these areas: Quarter of Coverage - Earnings needed to earn one Social Security credit Retirement Earnings Test Exempt Amounts Social Security Disability Thresholds SSI Federal Payment Standard SSI Student Exclusion The only area to change is Primary Insurance Amount Bend Points (PIA). There has been a decrease to the PIA Bend Points. The Bend Points are used in calculating the Social Security Benefit. This information is available in the following link. http://www.socialsecurity.gov/pressoffice/factsheets/colafacts2011.htm Have a great day! Karen Park Oregon 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 CONFIDENTIALITY NOTE: All information in this email, including attachments, is approved solely for delivery to and authorized use by intended recipients. Use, dissemination, distribution, or reproduction of this message and/or any of its attachments by unintended recipients is not authorized and may be unlawful. If you are not an intended recipient of this message or an authorized assistant to an intended recipient, please notify the sender by replying to this message and then delete it from your system. -------------- 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: colafacts2011.pdf Type: application/pdf Size: 29206 bytes Desc: not available URL: -------------- next part -------------- A non-text attachment was scrubbed... Name: 2011cola-pr-alt.pdf Type: application/pdf Size: 42101 bytes Desc: not available URL: From karen.park at state.or.us Mon Oct 18 14:05:27 2010 From: karen.park at state.or.us (Karen PARK) Date: Mon, 18 Oct 2010 14:05:27 -0700 Subject: [OSSSA218] IRS on YouTube Message-ID: <4CBC5426.4CA4.0094.3@PERS.STATE.OR.US> Good afternoon, IRS now has informational clips on YouTube which HR Departments in particular may find of interest. Check it out! Please feel free to share. http://www.youtube.com/irsvideos# Have a great day! Karen Park Oregon 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 CONFIDENTIALITY NOTE: All information in this email, including attachments, is approved solely for delivery to and authorized use by intended recipients. Use, dissemination, distribution, or reproduction of this message and/or any of its attachments by unintended recipients is not authorized and may be unlawful. If you are not an intended recipient of this message or an authorized assistant to an intended recipient, please notify the sender by replying to this message and then delete it from your system. -------------- 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 Oct 20 06:27:17 2010 From: karen.park at state.or.us (Karen PARK) Date: Wed, 20 Oct 2010 06:27:17 -0700 Subject: [OSSSA218] Fwd: IRS Employee Plans In-Reply-To: <1286560350496.984264816.131444081.bulletin.tomcat5@prod-batch2.visi.gdi> References: <1286560350496.984264816.131444081.bulletin.tomcat5@prod-batch2.visi.gdi> Message-ID: <4CBE8BC5.4CA4.0094.3@PERS.STATE.OR.US> FYI >>> "Internal Revenue Service (IRS)" 10/8/2010 10:52 AM >>> Employee Plans News October 8, 2010 Useful Links: Information for Benefits Practitioner Information for Plan Participant/Employee Information for Plan Sponsor/Employer Examination/Enforcement Determinations Correcting Plan Errors Benefits Conference Calendar Upcoming Educational Events Contact Us: e-mail Your Retirement Plan Questions e-Mail Your Retirement Plan Comments IRS Resources Compliance & Enforcement Contact My Local Office e-file Forms & Pubs Frequently Asked Questions News Taxpayer Advocacy Where to File Issue Number: 2010-09 Inside This Issue Thank you for subscribing to the Employee Plans News. In this edition of the Employee Plans News: 2010 Rollovers and Conversions to a Roth IRA We?re Glad You Asked! Waiver for 60-day Rollover Form 5500 Filing Tips 401(k) Phone Forum (October 21, 2010 at 2:00 EST) Free Material on New Outreach Corner on IRS.gov National Save for Retirement Week (October 17-23) Critical Priorities?with Monika Templeman DOL Corner PBGC Insights Calendar of EP Benefits Conferences To read the October 8, 2010 Edition, please visit the Employee Plans News page in the Retirement Plans Community section of the IRS.gov Web site. If you have a technical or procedural question relating to retirement plans, please visit the EP Customer Account Services page in the Retirement section of the IRS.gov Web site. If you have a specific concern about your retirement plan, call EP CUSTOMER ACCOUNT SERVICES at 1-877-829-5500. If you know someone who might want to subscribe to this mailing list, please forward this message to them so they can subscribe. This message was distributed automatically from the mailing list Employee Plans News. Please Do Not Reply To This Message. Update your subscriptions, modify your password or e-mail address, or stop subscriptions at any time on your Subscriber Preferences Page. You will need to use your e-mail address to log in. If you have questions or problems with the subscription service, please contact support at govdelivery.com. This service is provided to you at no charge by Internal Revenue Service (IRS). Internal Revenue Service ? 1111 Constitution Ave. N.W. ? Washington DC 20535 ? 800-439-1420 -------------- next part -------------- An HTML attachment was scrubbed... URL: -------------- next part -------------- A non-text attachment was scrubbed... Name: not available Type: image/gif Size: 26710 bytes Desc: not available URL: From karen.park at state.or.us Wed Oct 20 11:31:24 2010 From: karen.park at state.or.us (Karen PARK) Date: Wed, 20 Oct 2010 11:31:24 -0700 Subject: [OSSSA218] SSN Randomization Message-ID: <4CBED30C.4CA4.0094.3@PERS.STATE.OR.US> Good morning, Attached is the latest on the randomization of Social Security Numbers. Have a great day! Karen Park Oregon 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 CONFIDENTIALITY NOTE: All information in this email, including attachments, is approved solely for delivery to and authorized use by intended recipients. Use, dissemination, distribution, or reproduction of this message and/or any of its attachments by unintended recipients is not authorized and may be unlawful. If you are not an intended recipient of this message or an authorized assistant to an intended recipient, please notify the sender by replying to this message and then delete it from your system. -------------- 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: Social Security is Changing the Way SSNs are Issued.pdf Type: application/pdf Size: 28855 bytes Desc: not available URL: From karen.park at state.or.us Thu Oct 21 06:20:25 2010 From: karen.park at state.or.us (Karen PARK) Date: Thu, 21 Oct 2010 06:20:25 -0700 Subject: [OSSSA218] Upcoming IRS Webinar on Common Employment Tax Issues airing November 3, 2010 In-Reply-To: <252711D1622F7545835A431B524D020E02BFEE29@KAN0010CP3MB01.ds.irsnet.gov> References: <252711D1622F7545835A431B524D020E02BFEE29@KAN0010CP3MB01.ds.irsnet.gov> Message-ID: <4CBFDBA6.4CA4.0094.3@PERS.STATE.OR.US> Another great training opportunity! Regional VP's....please distribute to your states.......thanks Have a great day! Karen Park Oregon 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 CONFIDENTIALITY NOTE: All information in this email, including attachments, is approved solely for delivery to and authorized use by intended recipients. Use, dissemination, distribution, or reproduction of this message and/or any of its attachments by unintended recipients is not authorized and may be unlawful. If you are not an intended recipient of this message or an authorized assistant to an intended recipient, please notify the sender by replying to this message and then delete it from your system. >>> "*SBSE National Phone Forum" 10/20/2010 7:45 PM >>> Internal Revenue Service Webinar Common Employment Tax Issues November 3, 2010 This FREE webinar is for: ? Tax professionals ? Attorneys ? Payroll professionals ? Industry partners ? Small businesses Learn about: ? The Employment Tax National Research Project ? Worker Classification ? Fringe Benefits ? Sub S Officer Compensation ? Back-up Withholding Earn Continuing Professional Education credit: ? Enrolled agents receive one CPE credit for participating for a minimum of 50 minutes from the start of the webinar. Other tax professionals may receive credit if the webinar meets your organization?s or state?s CPE requirements. ? To receive credit, you must attend the event offered on November 3, 2010. You must also register for the webinar using your e-mail address, and use the same e-mail address to log in and to attend. This will confirm your attendance and generate your Certificate of Completion. Groups will not receive individual certificates as attendance can not be verified. ? *Only November 3 participants will receive certificates. If you do not need a certificate to obtain CPE credit, you may choose to view the archived version of the webinar after November 3, 2010. Look for your Certificate of Completion by e-mail approximately one week after the webinar. If you have met all requirements, you will receive your certificate automatically. Register on-line at: http://www.visualwebcaster.com/IRS/73207/reg.asp?id=73207 REGISTER & ATTEND (Click on the link to register and attend the session) EASTERNCENTRALMOUNTAINPACIFIC 2 p.m.1 p.m.Noon11 a.m. Note: Time zones shown are daylight savings time. General information: ? Visit www.irs.gov and search Webinars for information on other programs available. ? If you experience difficulty viewing the event, please use the e-mail option on the event page or call 866-956-4770. ? The event will be archived for later viewing, approximately three weeks after the date of the event, on the new IRS Video Portal. Sponsored by: IRS Small Business/Self Employed; Communications, Liaison and Disclosure -------------- 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 Thu Oct 21 06:39:35 2010 From: karen.park at state.or.us (Karen PARK) Date: Thu, 21 Oct 2010 06:39:35 -0700 Subject: [OSSSA218] Fwd: IR-2010-105: 2010 IRPAC Report Made Available In-Reply-To: <1287601632018.935220214.898207705.bulletin.tomcat5@prod-batch1.visi.gdi> References: <1287601632018.935220214.898207705.bulletin.tomcat5@prod-batch1.visi.gdi> Message-ID: <4CBFE023.4CA4.0094.3@PERS.STATE.OR.US> FYI Karen Park Oregon 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 CONFIDENTIALITY NOTE: All information in this email, including attachments, is approved solely for delivery to and authorized use by intended recipients. Use, dissemination, distribution, or reproduction of this message and/or any of its attachments by unintended recipients is not authorized and may be unlawful. If you are not an intended recipient of this message or an authorized assistant to an intended recipient, please notify the sender by replying to this message and then delete it from your system. >>> "Internal Revenue Service (IRS)" 10/20/2010 12:07 PM >>> IRS Newswire October 20, 2010 News Essentials What's Hot News Releases IRS - The Basics IRS Guidance Media Contacts Facts & Figures Problem Alerts Around The Nation e-News Subscriptions The Newsroom Topics Electronic IRS Press Kit Tax Tips 2009 Radio PSAs Fact Sheets Armed Forces Disaster Relief Scams / Consumer Alerts Tax Shelters More Topics.. IRS Resources Compliance & Enforcement Contact My Local Office e-file Forms & Pubs Frequently Asked Questions News Taxpayer Advocacy Where to File Issue Number: IR-2010-105 Inside This Issue 2010 IRPAC Report Made Available WASHINGTON ? The Information Reporting Program Advisory Committee (IRPAC) today released its 2010 Report, which is an annual report that includes recommendations on a wide range of tax administration issues. IRPAC provides a public forum for the IRS and members of the information reporting community in the private sector to discuss relevant information reporting issues. The IRPAC is administered by the National Public Liaison Office of the IRS. IRPAC draws its members from the tax professional community Based on its findings and discussions, IRPAC reviewed 30 issues and made recommendations on a broad array of issues and concerns, including the following: Health care reporting (Form W-2) for 2011. Information reporting (Form 1099-MISC) under the Patient Protection and Affordable Care Act of 2010. Cost basis reporting by financial institutions of customer cost basis in securities transactions. Payment reporting (Section 6050W) made in settlement of payment card and third party transactions. Withholding and tax information reporting of payments of U.S. source income to foreign financial institutions and non-financial foreign entities, under Foreign Account Tax Compliance Act (FATCA). Back to Top Thank you for subscribing to the IRS Newswire, an IRS e-mail service. If you know someone who might want to subscribe to this mailing list, please forward this message to them so they can subscribe. This message was distributed automatically from the mailing list IRS Newswire. Please Do Not Reply To This Message. Update your subscriptions, modify your password or e-mail address, or stop subscriptions at any time on your Subscriber Preferences Page. You will need to use your e-mail address to log in. If you have questions or problems with the subscription service, please contact support at govdelivery.com. This service is provided to you at no charge by Internal Revenue Service (IRS). Internal Revenue Service ? 1111 Constitution Ave. N.W. ? Washington DC 20535 ? 800-439-1420 -------------- 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: not available Type: image/gif Size: 26710 bytes Desc: not available URL: From karen.park at state.or.us Thu Oct 21 14:25:51 2010 From: karen.park at state.or.us (Karen PARK) Date: Thu, 21 Oct 2010 14:25:51 -0700 Subject: [OSSSA218] Fwd: USCIS - Invitation to join discussion on I-9 In-Reply-To: <8872B59ACC33FC4A890863E35496463F0162615F@Z02EXCCIS12.irmnet.ds2.dhs.gov> References: <8872B59ACC33FC4A890863E35496463F0162615F@Z02EXCCIS12.irmnet.ds2.dhs.gov> Message-ID: <4CC04D69.4CA4.0094.3@PERS.STATE.OR.US> Good afternoon, Here's your chance to have a say about the Form I-9. In addition, if you missed the E-Verify seminar earlier in the year and would like more information on E-Verify check out the information at http://www.uscis.gov/portal/site/uscis . The link takes you to the home page of the U.S. Citizenship and Immigrations Services. From here follow the E-Verify Homepage link on the right hand side to the link for the Webinars. Now on the E-Verify Homepage go to the area titled Start Here to the link titled Sign up for a Webinar. Here you will find an assortment of Webinars on E-Verify. In addition you can register for the I-9 forums. Enjoy........Thanks for listening. Karen Park Oregon 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 CONFIDENTIALITY NOTE: All information in this email, including attachments, is approved solely for delivery to and authorized use by intended recipients. Use, dissemination, distribution, or reproduction of this message and/or any of its attachments by unintended recipients is not authorized and may be unlawful. If you are not an intended recipient of this message or an authorized assistant to an intended recipient, please notify the sender by replying to this message and then delete it from your system. >>> "Sale, Edward G" 10/21/2010 1:31 PM >>> Attached is an invitation to join a conference call to discuss the Form I-9 (Employment Eligibility Verification). We would like to get your feedback on the usability of the form as well as the verification process as it relates to the Form I-9. In particular, USCIS is interested in hearing your suggestions on how to improve the Form I-9 process and what changes could improve the form itself. This is a great opportunity to have direct input on any changes to the form and the verification process. Please note that there is a deadline to RSVP. Ed Ed Sale Community Relations Officer U.S. Citizenship and Immigration Services (USCIS) 511 N.W. Broadway Portland, OR 97029 503-326-2807 ed.sale at dhs.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: -------------- next part -------------- A non-text attachment was scrubbed... Name: USCIS Invitation - Form I-9 Session.pdf Type: application/pdf Size: 52456 bytes Desc: not available URL: From karen.park at state.or.us Tue Oct 26 08:01:53 2010 From: karen.park at state.or.us (Karen PARK) Date: Tue, 26 Oct 2010 08:01:53 -0700 Subject: [OSSSA218] Fwd: Upcoming IRS Live Webinar called "Making A Noticeable Difference" on November 17, 2010 In-Reply-To: <252711D1622F7545835A431B524D020E02C1FA12@KAN0010CP3MB01.ds.irsnet.gov> References: <252711D1622F7545835A431B524D020E02C1FA12@KAN0010CP3MB01.ds.irsnet.gov> Message-ID: <4CC68AEE.4CA4.0094.3@PERS.STATE.OR.US> FYI Karen Park Oregon 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 CONFIDENTIALITY NOTE: All information in this email, including attachments, is approved solely for delivery to and authorized use by intended recipients. Use, dissemination, distribution, or reproduction of this message and/or any of its attachments by unintended recipients is not authorized and may be unlawful. If you are not an intended recipient of this message or an authorized assistant to an intended recipient, please notify the sender by replying to this message and then delete it from your system. >>> "*SBSE National Phone Forum" 10/21/2010 9:41 PM >>> Making a Noticeable Difference Presented by Wage and Investment Division Date: November 17, 2010 (archived* for later viewing) Time: 2 p.m. Eastern This FREE webinar is for: Tax Professionals Description: The call for change -- why IRS notices needed revision The purpose of the Office of Taxpayer Correspondence The redesigned notices -- how they better meet the needs of the taxpayers Cross-channel coordinating -- using IRS.gov to support taxpayers who receive notices Continuing Professional Education credit: This webinar is for information purposes only and will not offer a certificate of completion for obtaining CPE credit. How to register for the session: Click on the link to register: http://www.visualwebcaster.com/event.asp?id=73366 General information: Visit www.irs.gov and search Webinars for information on other programs available. If you experience difficulty viewing the event, please use the e-mail option on the event page or call 866-956-4770. The event will be archived for later viewing, approximately two weeks after the date of the event. **We apologize if you have already received this email but it is being re-sent due to mailing glitch** National Phone Forum/Webinar Team -------------- 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: not available Type: image/jpeg Size: 3416 bytes Desc: not available URL: From karen.park at state.or.us Tue Oct 26 14:08:34 2010 From: karen.park at state.or.us (Karen PARK) Date: Tue, 26 Oct 2010 14:08:34 -0700 Subject: [OSSSA218] Fwd: IR-2010-107: Commissioner of Internal Revenue Douglas H. Shulman'sKeynote Speech Before the AICPA Fall Tax Meeting In-Reply-To: <1288118696306.810322012.1333753747.bulletin.tomcat5@prod-batch1.visi.gdi> References: <1288118696306.810322012.1333753747.bulletin.tomcat5@prod-batch1.visi.gdi> Message-ID: <4CC6E0E2.4CA4.0094.3@PERS.STATE.OR.US> FYI Karen Park Oregon 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 CONFIDENTIALITY NOTE: All information in this email, including attachments, is approved solely for delivery to and authorized use by intended recipients. Use, dissemination, distribution, or reproduction of this message and/or any of its attachments by unintended recipients is not authorized and may be unlawful. If you are not an intended recipient of this message or an authorized assistant to an intended recipient, please notify the sender by replying to this message and then delete it from your system. >>> "Internal Revenue Service (IRS)" 10/26/2010 11:44 AM >>> IRS Newswire October 26, 2010 News Essentials What's Hot News Releases IRS - The Basics IRS Guidance Media Contacts Facts & Figures Problem Alerts Around The Nation e-News Subscriptions The Newsroom Topics Electronic IRS Press Kit Tax Tips 2009 Radio PSAs Fact Sheets Armed Forces Disaster Relief Scams / Consumer Alerts Tax Shelters More Topics.. IRS Resources Compliance & Enforcement Contact My Local Office e-file Forms & Pubs Frequently Asked Questions News Taxpayer Advocacy Where to File Issue Number: IR-2010-107 Inside This Issue Commissioner of Internal Revenue Douglas H. Shulman's Keynote Speech Before the AICPA Fall Tax Meeting WASHINGTON ? Good afternoon and thank you for that warm welcome and introduction and for inviting me to address AICPA?s Fall Tax Meeting. With the leaves changing, the days shortening, and children back in school, this is a time of year that speaks of change and getting down to work after the long days of summer. And today, I would like to spend my time with you talking about some of the changes in our tax system that we could have barely imagined 10?15?or 20 years ago ? and how we are working smarter to stay on top of these changes and continually innovating to meet the challenges of tomorrow. Our starting point is a given: our tax system is constantly changing. With its evolutions and revolutions, it?s anything but static. The dizzying pace of change continues to accelerate with no signs of slowing down. And it?s one hard stretch of road ahead full of dangerous curves, speed bumps and unexpected hazards. For example, the sheer girth and complexity of the tax code continue to grow, in spite of efforts to simplify it. There have been an astonishing 4,400 legislative changes to the Code from 2000 to September of this year. Our taxpayer base is also far more diverse and different than it was a mere 20 or 30 years ago, creating new needs and challenges to provide both innovative service channels and enforcement strategies. For example, S corporations and partnerships, which are more difficult to audit, have grown rapidly. From 2000 to 2009, they increased by 55 percent and 70 percent respectively. We are also dealing with an expanding number of Limited English Proficiency taxpayers who need to be served. To meet this need, IRS has over 1,800 bilingual employees who provide service to them. We also created a Spanish language web site and an IRS Multilingual Gateway and offer over 600 tax products translated into Spanish, Chinese, Vietnamese and Russian. And as this audience well knows, our tax system reflects an enormous and dynamic global economy and all that it has ushered in? ?from complex transfer pricing issues to wealthy individuals using global capital markets to facilitate investment strategies. Relationships and paradigms are shifting too as we break down barriers and open doors. This past year, I have spoken at length about the IRS retooling its relationship with large corporate taxpayers?how we are moving away from protracted trench warfare, which serves neither of us well, to earlier and speedier issue resolution and greater efficiency and certainty. Congress has also expanded the IRS? portfolio of duties as we are increasingly asked to administer the tax portion of new social and economic programs, such as the Economic Stimulus, the Recovery Act, the HIRE Act, the Small Business Act ?and now, the tax provisions of the Affordable Care Act. The simple fact is that our job is getting harder?much harder?with no let up in sight. And to make a tough job even tougher, resources are scarce and will continue to be for the foreseeable future. My intention in describing the current state of play of our tax system is not to give you a pre-Halloween scare. Rather, I am hoping that by viewing the tax system through a wide angle lens, we can start to see how we can sort out and overcome some of the hurdles we face? improve our performance? and produce results we can all embrace, such as sound, fair and efficient tax administration?and of course, improved compliance. Working smarter has been a theme of mine since I became Commissioner. But what does working smarter really mean? In the case of the IRS, it means evolving to keep pace with change, constantly looking ahead, and being innovative and more imaginative with available resources inside and outside the agency. Let me dive down a little deeper into this concept. In many ways, it is all about a leveraged model. In a classic business sense, leveraging translates to applying a relatively small amount of capital that yields a high level of impact or return for the company and its shareholders. For the IRS, it means maximizing the use of our resources, while tapping into the experience, specialized knowledge, infrastructure, technology and activities of other players in the tax system and making them an integral part of our service and compliance strategies. By leveraging our joint resources, we can advance and support common objectives and outcomes we both desire, such as certainty, clarity and not wasting time and resources. The bottom line is that we can achieve far more working together than either of us could by working alone. Before I get into a front-burner topic ? the return preparer initiative ? let me point out that we?re already applying the concept of working smarter through leverage to achieve our goals. For example, over the past year, I reached out to members of corporate boards to hopefully leverage off of good corporate governance practices that might limit some risky tax planning behavior?and assure that corporate boards and audit committees are assessing and managing tax risk just as they do other material business risks. I brought a similar message to the Council on Foundations?namely that good governance for a non-profit is mostly the same as general good governance. Both involve oversight of the organization?s effectiveness in pursuing its mission. And both the IRS and foundations want many of the same things from tax-exempt organizations. We want well-run institutions that deliver on their missions ? or exempt purpose ? in tax parlance. And we want appropriate controls in place to ensure clean books and records and adherence with legal requirements. In this regard, we both benefit from what each of us does separately. And we both benefit by leveraging another set of eyes to look at the same issues. Now, today, I want to speak about two key steps in this evolutionary chain of getting smarter and working smarter?and here too leverage plays a role. The first is the return preparer initiative. I believe it is one of the most important initiatives and defining actions that the IRS has taken in recent years in improving both compliance and our ability to deliver better service to taxpayers; in this case, helping them to file accurate returns from the get-go and avoid potentially time-consuming problems later on. As with our international strategy, it is important to see the return preparer initiative as reflecting and adapting to changing elements in and around our tax system. Sixty years ago, when the World Wide Web was not even a twinkle in a computer expert?s eye, no one would have thought of e-File or IRS.gov. Today, no one would think of an effective and efficient tax administration system without them. In fact, our e-file rate is one of the biggest success stories of government modernization. Last year, we had a 70 percent e-file rate for individuals as compared to a mere 10 percent fifteen years ago. And this translates into a huge savings. For FY 2009, it cost us only 19 cents to process an e-filed return ? a fraction of the $3.29 it takes to process a paper return. And with e-file, taxpayers get their refund faster, with fewer data processing errors that can lead to hassles later in the process. It was this same type of systemic change in our tax system ? subtle at first and tectonic later ? that would make the return preparer initiative not a ?nice-to-have? but a ?must have? program. Let?s see why by taking a quick look in the rear view mirror. For many years, most taxpayers prepared their own returns with pencil and paper and an adding machine. You could also always count on the 11:00 PM news story about procrastinating taxpayers lined up at the Post Office to mail in their returns, or seeking 11th hour preparation help from the IRS. One of my predecessors even stood outside of a Metro Station on April 15th handing out extension forms. And that?s the quaint, sleepy image that stayed the same until about 20-30 years ago. Then we had a wake up call that would irrevocably change the way people would prepare and file their taxes. Growing tax code complexity fueled an explosive growth in tax return preparation. Once a cottage industry, today, more than 8 out of ten taxpayers use a tax preparer or tax software. And there are now an estimated 1 million individuals preparing tax returns for a fee. Barring some sort of massive tax simplification, this trend will continue. There are a number of positives in this trend. As I noted earlier, one of the most important is that qualified return preparers can help taxpayers get it right?right from the start. Working with the taxpayer, they can prevent inadvertent errors which can save both taxpayers and the IRS headaches and precious resources down the road. And let?s face facts?.taxpayers want to keep their interactions with the IRS to a minimum. One of the best ways to insure that minimum interaction is for taxpayers to file an accurate and timely return?once again, getting it right the first time around. In a world of greater complexity and sometimes the temptation to push the tax planning envelope beyond acceptable bounds, qualified return preparers can also advise taxpayers on the risk associated with a possible reporting position. They can also explain taxpayer rights and responsibilities. So, we at the IRS see the professional return preparer community as a strong ally in our efforts to boost overall service and compliance. Now, an individual?s return filing is often one of their biggest financial transactions in any given year. Yet any person can prepare a federal tax return for any other person for a fee. The average person on the street might assume there is some sort of formal oversight or licensing for every return preparer. After all, even a barber must attend a formalized training program and obtain a license. However, that average taxpayer would be mistaken. It might surprise taxpayers to learn that the level of oversight varies widely. There?s little oversight of paid tax return preparers, particularly for those who are not attorneys, enrolled agents, and CPAs ? like you ? or other individuals authorized to practice before the IRS. Again, it bears repeating that this is one of the most important annual financial transactions for taxpayers, yet many preparers do not have to meet any professionally-mandated competency requirements. This begs the question. Are too many taxpayers rolling the dice when it comes to their paid return preparers? The Government Accountability Office, the Treasury Inspector General for Tax Administration and our own research suggest that our tax system and a large number of taxpayers may be poorly served by some return preparers. And let no one forget that it is the taxpayer who is legally responsible for penalties and interest if their return is not accurately prepared, or they claim deductions or tax credits to which they are not entitled. Given the critical mass of issues building around paid return preparers, the IRS launched its return preparer review in June of 2009. It meets two of our most important strategic goals and reflects our commitment to working smarter. First, it strengthens partnerships with tax practitioners, tax return preparers, and other third parties to ensure effective tax administration. And second, it ensures all of the above and other third parties in the tax system have a minimal level of competency and adhere to professional standards? with an overarching goal of better service to taxpayers and increased compliance. As most of you are aware, our return preparer initiative is now undergoing a staged implementation process. We took a big first step last month when we launched the new online PTIN application system. It?s now up and running and will eventually get everyone into the system. But more than just an identification number, the PTIN registration process gives us an important and better line of sight into the return preparer community than we?ve ever had before. We can leverage that information to help us better analyze trends, spot anomalies and potentially detect fraud. Indeed, the PTIN process will help us build, in several years, a publicly-accessible database of those registered. I view this as an extremely important tool for consumers and another example of working smarter, as consumers will be able to search the database to ensure that their preparer is registered. This ups the game for everyone. The data base will confirm for the public which return preparers are properly registered with the IRS. It will also make it easier for everyone to find and track the bad actors out there. They won?t be able to pull up stakes and move around anonymously. There are a number of transition issues we are also working through as we implement the return preparer initiative. One of the first out of the gate was foreign PTINs for those paid return preparers outside of the United States who lack a Social Security Number, but prepare US tax returns for their clients. We recognized the hurdles they faced, and in response, are providing them with some needed flexibility. We are also still refining our rules for people who work in a professional firm, like an accounting firm, who prepare all, or substantially all of a return under the supervision of an accountant, enrolled agent or lawyer. While this is a tricky area, and I can?t give you definitive guidance until we publish our final guidance later this year, I will tell you that I am sympathetic to the argument that the rules should be flexible for people who have met a higher professional standard. Therefore, it is highly likely that as we implement the new rules and procedures there will be some relief for testing and continuing education requirements for people who do not sign a return and work in a professional firm under the supervision of an accountant, enrolled agent or lawyer. We are also still working on a start date for testing, and an effective date for the 15 hours of continuing education. Some of those commenting encouraged us to slow down or delay these important parts of the program. While we are moving forward to put in place continuing education, we recognize the need for a staged transition to reduce burden and uncertainty. Therefore, during the first year of implementation, we intend to waive the requirement for continuing education. This will give us time to work through the many issues regarding CE, including working with third parties who already certify CE courses to attempt to leverage their infrastructure. Finally, with any major initiative, I need to look at the people and structure that we will use to implement it. I am pleased to announce today that we are creating a Return Preparer Office inside of the IRS that will be led by David R. Williams, who is familiar to many of you for his work on the return preparer initiative. He will report directly to Steve Miller, Deputy Commissioner for Services and Enforcement. This new office will have broad responsibility for the return preparer initiative. It will manage all of our activities related to continuing education and testing of all professionals under IRS jurisdiction. It will also manage the registration system and process, as well as coordinate resource planning for IRS efforts across the organization related to return preparers. If you have any insights, concerns and suggestions as we proceed on implementing the return preparer initiative, please feel free to contact David. David?s leadership on the return preparer initiative will complement the excellent work Karen Hawkins is carrying out as Director of the Office of Professional Responsibility. This critical organization will remain a separate entity within the IRS, and I see its impact being enhanced in the future to ensure that tax professionals meet the high ethical standards that taxpayers expect, need and deserve. Indeed, it is my intention to provide Karen and her able team increased resources to investigate additional cases of improper conduct, ethical violations and other disciplinary issues involving tax professionals falling under Treasury Circular 230. I think it?s fair to say that we could see an appreciable jump in the OPR case load in the foreseeable future as we work to ensure that all return preparers are serving the American people well. I would like to turn now to how we are working smarter with some of our largest corporate taxpayers. Our new uncertain tax position reporting requirement is a key element of our larger program to retool our relationship with these taxpayers and create greater efficiency and certainty. Let me frame this discussion by saying that I believe the concept of more transparency is consistent with our nation?s historic framework of a voluntary compliance system. Our tax system is set up in such a way that taxpayers fill out their own returns. This self-assessment system reflects the fact that it is the taxpayer, and not the IRS, who possesses all of the information relevant to tax liability. We then use information reported by the taxpayer to make judgments about issues to pursue, and returns to audit. Inherent in this system is the basic assumption that a taxpayer will be forthcoming in dealing with the IRS with respect to the items it has reported on its tax return, including the underlying positions related to those items. But this is much more than an assumption ? it is the foundation on which our tax system is built. Guided by the fundamental principle that transparency is essential to achieving an effective and efficient self-assessment tax system, the IRS took a major step towards transparency this past January with Announcement 2010-9 to require business taxpayers to report basic information regarding their uncertain tax positions when they filed their tax returns. As many of you know, last month we released the Final Schedule UTP and Instructions effective for 2010 tax years along with a directive to the field and modifications to our Policy of Restraint to provide guidance to IRS examiners and other personnel regarding how we will implement UTP reporting. This new requirement gets to the heart of information we need without trying to get into the taxpayer?s head. I believe that it helps achieve what most taxpayers and the IRS strive for and basically want. And that?s not the endless tug of war between the IRS and taxpayers, but certainty, consistent treatment and the efficient use of government and taxpayer resources by focusing on issues and taxpayers that pose the greatest risk of tax noncompliance. The Final Schedule UTP fulfills these goals in a very balanced and sensible fashion and addresses important concerns expressed by affected taxpayers and the practitioner and business community. I would like to thank AICPA and its members for their very thoughtful and constructive comments which helped us craft a final product that moves us towards our shared objectives. Indeed we made some significant changes to the schedule based on the feedback we received. These include: A five-year phase-in for filing the schedule; Elimination of the maximum tax adjustment requirement; Clarification of concise description of an issue; and Clarification and strengthening of our policy of restraint Our Schedule UTP needs also to be viewed as part of a major restructuring of the relationship with large corporate taxpayers that includes our permanent CAP program, fast-track appeals, industry issue resolution strategies, advanced pricing agreements, and other tools ? all aimed at the goal of issue resolution and greater efficiency and certainty. So here we are ? an IRS that is working smarter and evolving to meet today?s and tomorrow?s changes and challenges. To do so, we must be open and welcoming of new ideas and forge new relationships with taxpayers and other stakeholders. We must look for opportunities to make the best use of resources, including leveraging the enormous reservoir of expertise and experience that is infused throughout the professional tax community. And we must be willing to innovate as we seek continuous improvement and work on some of the country?s most difficult and interesting problems. That concludes my remarks and I thank you again for inviting me to share some thoughts with you. I would be happy to take a few questions. Back to Top Thank you for subscribing to the IRS Newswire, an IRS e-mail service. If you know someone who might want to subscribe to this mailing list, please forward this message to them so they can subscribe. This message was distributed automatically from the mailing list IRS Newswire. Please Do Not Reply To This Message. Update your subscriptions, modify your password or e-mail address, or stop subscriptions at any time on your Subscriber Preferences Page. You will need to use your e-mail address to log in. If you have questions or problems with the subscription service, please contact support at govdelivery.com. This service is provided to you at no charge by Internal Revenue Service (IRS). Internal Revenue Service ? 1111 Constitution Ave. N.W. ? Washington DC 20535 ? 800-439-1420 -------------- 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: not available Type: image/gif Size: 26710 bytes Desc: not available URL: From karen.park at state.or.us Thu Oct 28 06:44:14 2010 From: karen.park at state.or.us (Karen PARK) Date: Thu, 28 Oct 2010 06:44:14 -0700 Subject: [OSSSA218] The week of Nov 1, 2010 Message-ID: <4CC91BBE.4CA4.0094.3@PERS.STATE.OR.US> Good morning all, First, I will be out of the starting this afternoon at 1:30 and returning Nov 8th. I will happily reply to all e-mails and phone calls upon my return. Should you have a question regarding Social Security reporting you may contact Tim Beard, SSA ESLO at tim.beard at ssa.gov 206 615-2125 IRS contact Lori Stieber lori.a.stieber at ssa.gov 503 587-3149 PERS contact Brenda Pearson brenda.j.pearson at state.or.us 503 603-7617 Next, if you haven't yet registered for the IRS-SSA Employment Tax Updates Webinar there is still room for the Dec 8 session. To register follow the following link. https://cc.readytalk.com/cc/schedule/display.do?udc=iz83y92kbxs3 The two hours goes by fast as the content is very informative. For those of you unable to make any of the sessions, the training is being recorded and will be available for viewing at a later date. However, to receive CPE's you need to attend a live session. Have a great weekend and week. Aloha! ;-) Karen Park Oregon 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 CONFIDENTIALITY NOTE: All information in this email, including attachments, is approved solely for delivery to and authorized use by intended recipients. Use, dissemination, distribution, or reproduction of this message and/or any of its attachments by unintended recipients is not authorized and may be unlawful. If you are not an intended recipient of this message or an authorized assistant to an intended recipient, please notify the sender by replying to this message and then delete it from your system. -------------- next part -------------- An HTML attachment was scrubbed... URL: -------------- next part -------------- A non-text attachment was scrubbed... Name: not available Type: image/bmp Size: 945654 bytes Desc: not available 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 Thu Oct 28 10:07:29 2010 From: karen.park at state.or.us (Karen PARK) Date: Thu, 28 Oct 2010 10:07:29 -0700 Subject: [OSSSA218] Fwd: IR-2010-108: IRS Announces Pension Plan Limitations for 2011 In-Reply-To: <1288283506341.1674157495.579444309.bulletin.tomcat5@prod-batch1.visi.gdi> References: <1288283506341.1674157495.579444309.bulletin.tomcat5@prod-batch1.visi.gdi> Message-ID: <4CC94B5B.4CA4.0094.3@PERS.STATE.OR.US> FYI Karen Park Oregon 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 CONFIDENTIALITY NOTE: All information in this email, including attachments, is approved solely for delivery to and authorized use by intended recipients. Use, dissemination, distribution, or reproduction of this message and/or any of its attachments by unintended recipients is not authorized and may be unlawful. If you are not an intended recipient of this message or an authorized assistant to an intended recipient, please notify the sender by replying to this message and then delete it from your system. >>> "Internal Revenue Service (IRS)" 10/28/2010 9:31 AM >>> IRS Newswire October 28, 2010 News Essentials What's Hot News Releases IRS - The Basics IRS Guidance Media Contacts Facts & Figures Problem Alerts Around The Nation e-News Subscriptions The Newsroom Topics Electronic IRS Press Kit Tax Tips 2009 Radio PSAs Fact Sheets Armed Forces Disaster Relief Scams / Consumer Alerts Tax Shelters More Topics.. IRS Resources Compliance & Enforcement Contact My Local Office e-file Forms & Pubs Frequently Asked Questions News Taxpayer Advocacy Where to File Issue Number: IR-2010-108 Inside This Issue IRS Announces Pension Plan Limitations for 2011 WASHINGTON ? The Internal Revenue Service today announced cost of living adjustments affecting dollar limitations for pension plans and other retirement-related items for tax year 2011. In general, these limits will either remain unchanged, or the inflation adjustments for 2011 will be small. Highlights include: The elective deferral (contribution) limit for employees who participate in section 401(k), 403(b), or 457(b) plans, and the federal government?s Thrift Savings Plan remains unchanged at $16,500. The catch-up contribution limit under those plans for those aged 50 and over remains unchanged at $5,500. The deduction for taxpayers making contributions to a traditional IRA is phased out for singles and heads of household who are active participants in an employer-sponsored retirement plan and have modified adjusted gross incomes (AGI) between $56,000 and $66,000, unchanged from 2010. For married couples filing jointly, in which the spouse who makes the IRA contribution is an active participant in an employer-sponsored retirement plan, the income phase-out range is $90,000 to $110,000, up from $89,000 to $109,000. For an IRA contributor who is not an active participant in an employer-sponsored retirement plan and is married to someone who is an active participant, the deduction is phased out if the couple?s income is between $169,000 and $179,000, up from $167,000 and $177,000. The AGI phase-out range for taxpayers making contributions to a Roth IRA is $169,000 to 179,000 for married couples filing jointly, up from $167,000 to $177,000 in 2010. For singles and heads of household, the income phase-out range is $107,000 to $122,000, up from $105,000 to $120,000. For a married individual filing a separate return who is an active participant in an employer-sponsored retirement plan, the phase-out range remains $0 to $10,000. The AGI limit for the saver?s credit (also known as the retirement savings contributions credit) for low-and moderate-income workers is $56,500 for married couples filing jointly, up from $55,500 in 2010; $42,375 for heads of household, up from $41,625; and $28,250 for married individuals filing separately and for singles, up from $27,750. Below are details on both the unchanged and adjusted limitations. Section 415 of the Internal Revenue Code provides for dollar limitations on benefits and contributions under qualified retirement plans. Section 415(d) requires that the Commissioner annually adjust these limits for cost of living increases. Other limitations applicable to deferred compensation plans are also affected by these adjustments under Section 415. Under Section 415(d), the adjustments are to be made pursuant to adjustment procedures which are similar to those used to adjust benefit amounts under Section 215(i)(2)(A) of the Social Security Act. The limitations that are adjusted by reference to Section 415(d) generally will remain unchanged for 2011. This is because the cost-of-living index for the quarter ended Sept. 30, 2010, while greater than the cost-of-living index for the quarter ended Sept. 30, 2009, is less than the cost-of-living index for the quarter ended Sept. 30, 2008, and, following the procedures under the Social Security Act for adjusting benefit amounts, any decline in the applicable index cannot result in a reduced limitation. For example, the limitation under Section 402(g)(1) on the exclusion for elective deferrals described in Section 402(g)(3) will be $16,500 for 2011, which is the same amount as for 2009 and 2010. This limitation affects elective deferrals to Section 401(k) plans, Section 403(b) plans, and the federal government?s Thrift Savings Plan. Effective Jan. 1, 2011, the limitation on the annual benefit under a defined benefit plan under section 415(b)(1)(A) remains unchanged at $195,000. Pursuant to section 1.415(d)-1(a)(2)(ii) of the Income Tax Regulations, the adjustment to the limitation under a defined benefit plan under section 415(b)(1)(B) is determined using a special rule that takes into account that the cost-of-living indexes for the quarter ended Sept. 30, 2009, and for the quarter ended Sept. 30, 2010, were both less than the cost-of-living index for the quarter ended Sept. 30, 2008, and that the cost-of-living index for the quarter ended Sept. 30, 2010, is greater than the cost-of-living index for the quarter ended Sept. 30, 2009. For a participant who separated from service before Jan. 1, 2010, the participant?s limitation under a defined benefit plan under section 415(b)(1)(B) is unchanged (i.e., the adjustment factor is 1.0000). For a participant who separated from service during 2010, the limitation under a defined benefit plan under Section 415(b)(1)(B) for 2011 is computed by multiplying the participant's 2010 compensation limitation by 1.0118 in order to reflect changes in the cost-of-living index from the quarter ended Sept. 30, 2009, to the quarter ended Sept. 30, 2010. The limitation for defined contribution plans under Section 415(c)(1)(A) remains unchanged for 2011 at $49,000. The Code provides that various other dollar amounts are to be adjusted at the same time and in the same manner as the dollar limitation of Section 415(b)(1)(A). After taking into account the applicable rounding rules, the amounts for 2011 are as follows: The limitation under Section 402(g)(1) on the exclusion for elective deferrals described in Section 402(g)(3) remains unchanged at $16,500. The annual compensation limit under Sections 401(a)(17), 404(l), 408(k)(3)(C), and 408(k)(6)(D)(ii) remains unchanged at $245,000. The dollar limitation under Section 416(i)(1)(A)(i) concerning the definition of key employee in a top-heavy plan remains unchanged at $160,000. The dollar amount under Section 409(o)(1)(C)(ii) for determining the maximum account balance in an employee stock ownership plan subject to a 5 year distribution period remains unchanged at $985,000, while the dollar amount used to determine the lengthening of the 5 year distribution period remains unchanged at $195,000. The limitation used in the definition of highly compensated employee under Section 414(q)(1)(B) remains unchanged at $110,000. The dollar limitation under Section 414(v)(2)(B)(i) for catch-up contributions to an applicable employer plan other than a plan described in Section 401(k)(11) or Section 408(p) for individuals aged 50 or over remains unchanged at $5,500. The dollar limitation under Section 414(v)(2)(B)(ii) for catch-up contributions to an applicable employer plan described in Section 401(k)(11) or Section 408(p) for individuals aged 50 or over remains unchanged at $2,500. The annual compensation limitation under Section 401(a)(17) for eligible participants in certain governmental plans that, under the plan as in effect on July 1, 1993, allowed cost of living adjustments to the compensation limitation under the plan under Section 401(a)(17) to be taken into account, remains unchanged at $360,000. The compensation amount under Section 408(k)(2)(C) regarding simplified employee pensions (SEPs) remains unchanged at $550. The limitation under Section 408(p)(2)(E) regarding SIMPLE retirement accounts remains unchanged at $11,500. The limitation on deferrals under Section 457(e)(15) concerning deferred compensation plans of state and local governments and tax-exempt organizations remains unchanged at $16,500. The compensation amounts under Section 1.61 21(f)(5)(i) of the Income Tax Regulations concerning the definition of ?control employee? for fringe benefit valuation purposes remains unchanged at $95,000. The compensation amount under Section 1.61 21(f)(5)(iii) remains unchanged at $195,000. The Code also provides that several pension-related amounts are to be adjusted using the cost-of-living adjustment under Section 1(f)(3). After taking the applicable rounding rules into account, the amounts for 2011 are as follows: The adjusted gross income limitation under Section 25B(b)(1)(A) for determining the retirement savings contribution credit for married taxpayers filing a joint return is increased from $33,500 to $34,000; the limitation under Section 25B(b)(1)(B) is increased from $36,000 to $36,500; and the limitation under Sections 25B(b)(1)(C) and 25B(b)(1)(D), is increased from $55,500 to $56,500. The adjusted gross income limitation under Section 25B(b)(1)(A) for determining the retirement savings contribution credit for taxpayers filing as head of household is increased from $25,125 to $25,500; the limitation under Section 25B(b)(1)(B) is increased from $27,000 to $27,375; and the limitation under Sections 25B(b)(1)(C) and 25B(b)(1)(D), is increased from $41,625 to $42,375. The adjusted gross income limitation under Section 25B(b)(1)(A) for determining the retirement savings contribution credit for all other taxpayers is increased from $16,750 to $17,000; the limitation under Section 25B(b)(1)(B) is increased from $18,000 to $18,250; and the limitation under Sections 25B(b)(1)(C) and 25B(b)(1)(D), is increased from $27,750 to $28,250. The deductible amount under ? 219(b)(5)(A) for an individual making qualified retirement contributions remains unchanged at $5,000. The applicable dollar amount under Section 219(g)(3)(B)(i) for determining the deductible amount of an IRA contribution for taxpayers who are active participants filing a joint return or as a qualifying widow(er) is increased from $89,000 to $90,000. The applicable dollar amount under Section 219(g)(3)(B)(ii) for all other taxpayers (other than married taxpayers filing separate returns) remains unchanged at $56,000. The applicable dollar amount under Section 219(g)(7)(A) for a taxpayer who is not an active participant but whose spouse is an active participant is increased from $167,000 to $169,000. The adjusted gross income limitation under Section 408A(c)(3)(C)(ii)(I) for determining the maximum Roth IRA contribution for married taxpayers filing a joint return or for taxpayers filing as a qualifying widow(er) is increased from $167,000 to $169,000. The adjusted gross income limitation under Section 408A(c)(3)(C)(ii)(II) for all other taxpayers (other than married taxpayers filing separate returns) is increased from $105,000 to $107,000. The dollar amount under Section 430(c)(7)(D)(i)(II) used to determine excess employee compensation with respect to a single-employer defined benefit pension plan for which the special election under section 430(c)(2)(D) has been made is increased from $1,000,000 to $1,014,000. Related Item: Revenue Procedure 2010-40 contains certain inflation adjusted tax items for tax year 2011. Back to Top Thank you for subscribing to the IRS Newswire, an IRS e-mail service. If you know someone who might want to subscribe to this mailing list, please forward this message to them so they can subscribe. This message was distributed automatically from the mailing list IRS Newswire. Please Do Not Reply To This Message. Update your subscriptions, modify your password or e-mail address, or stop subscriptions at any time on your Subscriber Preferences Page. You will need to use your e-mail address to log in. If you have questions or problems with the subscription service, please contact support at govdelivery.com. This service is provided to you at no charge by Internal Revenue Service (IRS). Internal Revenue Service ? 1111 Constitution Ave. N.W. ? Washington DC 20535 ? 800-439-1420 -------------- 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: not available Type: image/gif Size: 26710 bytes Desc: not available URL: From karen.park at state.or.us Thu Oct 28 11:08:47 2010 From: karen.park at state.or.us (Karen PARK) Date: Thu, 28 Oct 2010 11:08:47 -0700 Subject: [OSSSA218] Opportunity to have a say - IR-2010-109: IRS Seeks Applications for Advisory Committee for theTax Exempt and Government Entities Division In-Reply-To: <1288283506341.1234275471.1521982827.bulletin.tomcat5@prod-batch1.visi.gdi> References: <1288283506341.1234275471.1521982827.bulletin.tomcat5@prod-batch1.visi.gdi> Message-ID: <4CC959BF.4CA4.0094.3@PERS.STATE.OR.US> FYI Karen Park Oregon 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 CONFIDENTIALITY NOTE: All information in this email, including attachments, is approved solely for delivery to and authorized use by intended recipients. Use, dissemination, distribution, or reproduction of this message and/or any of its attachments by unintended recipients is not authorized and may be unlawful. If you are not an intended recipient of this message or an authorized assistant to an intended recipient, please notify the sender by replying to this message and then delete it from your system. >>> "Internal Revenue Service (IRS)" 10/28/2010 9:31 AM >>> IRS Newswire October 28, 2010 News Essentials What's Hot News Releases IRS - The Basics IRS Guidance Media Contacts Facts & Figures Problem Alerts Around The Nation e-News Subscriptions The Newsroom Topics Electronic IRS Press Kit Tax Tips 2009 Radio PSAs Fact Sheets Armed Forces Disaster Relief Scams / Consumer Alerts Tax Shelters More Topics.. IRS Resources Compliance & Enforcement Contact My Local Office e-file Forms & Pubs Frequently Asked Questions News Taxpayer Advocacy Where to File Issue Number: IR-2010-109 Inside This Issue IRS Seeks Applications for Advisory Committee for the Tax Exempt and Government Entities Division WASHINGTON ? The Internal Revenue Service is seeking applications for vacancies on the Advisory Committee on Tax Exempt and Government Entities (ACT). The committee provides a venue for public input on relevant areas of tax administration. Vacancies exist in the following customer segments: Employee Plans ? two vacancies Exempt Organizations ? two vacancies Tax Exempt Bonds ? one vacancy Indian Tribal Governments ? two vacancies Federal, State and Local Governments ? three vacancies Members are appointed by the Department of the Treasury and serve two-year terms, beginning in June 2011. Applications will be accepted through Dec. 1, 2010. The ACT is an organized public forum for the IRS and representatives who deal with employee plans, exempt organizations, tax-exempt bonds, and federal, state, local and Indian tribal governments. The ACT allows the IRS to receive regular input on administrative policy and procedures of the Tax Exempt and Government Entities Division (TE/GE). Applications can be made by letter or by completing an application form available on IRS.gov. In either case, applications should reflect the proposed member?s qualifications. Members of the ACT may not be federally registered lobbyists. A notice published in the Federal Register, dated Oct. 28, 2010, contains more details about the ACT and the application process. Applications should be sent to Steven Pyrek, TE/GE Communications and Liaison Director, Internal Revenue Service, 1111 Constitution Ave., NW? SE:T:CL Penn Bldg., Washington, DC 20224, or by fax to 202-283-9956 (not a toll-free number). Back to Top Thank you for subscribing to the IRS Newswire, an IRS e-mail service. If you know someone who might want to subscribe to this mailing list, please forward this message to them so they can subscribe. This message was distributed automatically from the mailing list IRS Newswire. Please Do Not Reply To This Message. Update your subscriptions, modify your password or e-mail address, or stop subscriptions at any time on your Subscriber Preferences Page. You will need to use your e-mail address to log in. If you have questions or problems with the subscription service, please contact support at govdelivery.com. This service is provided to you at no charge by Internal Revenue Service (IRS). Internal Revenue Service ? 1111 Constitution Ave. N.W. ? Washington DC 20535 ? 800-439-1420 -------------- next part -------------- An HTML attachment was scrubbed... URL: -------------- next part -------------- A non-text attachment was scrubbed... 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