[OSSSA218] FW: e-News for Tax Professionals Issue 2012-3

Fri Jan 20 11:27:16 PST 2012

Interested in the Real-Time Tax System proposal?
An opportunity to participate and more timely updates from IRS.

Lori
Lori A. Stieber, Internal Revenue Agent
Federal, State, Local Government
Salem, OR 97301
Telephone (503) 587-3149
Fax (503) 585-5336

________________________________
From: e-News for Tax Professionals [mailto:irs at service.govdelivery.com]
Sent: Friday, January 20, 2012 10:43 AM
To: Stieber Lori A
Subject: e-News for Tax Professionals Issue 2012-3

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e-News for Tax Professionals

January 20, 2012

Useful Links:

IRS.gov<http://links.govdelivery.com:80/track?type=click&enid=ZWFzPTEmbWFpbGluZ2lkPTIwMTIwMTIwLjUxMjAyMjEmbWVzc2FnZWlkPU1EQi1QUkQtQlVMLTIwMTIwMTIwLjUxMjAyMjEmZGF0YWJhc2VpZD0xMDAxJnNlcmlhbD0xNjg0ODUyNSZlbWFpbGlkPWxvcmkuYS5zdGllYmVyQGlycy5nb3YmdXNlcmlkPWxvcmkuYS5zdGllYmVyQGlycy5nb3YmZmw9JmV4dHJhPU11bHRpdmFyaWF0ZUlkPSYmJg==&&&101&&&http://www.irs.gov/>

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Headliners<http://links.govdelivery.com:80/track?type=click&enid=ZWFzPTEmbWFpbGluZ2lkPTIwMTIwMTIwLjUxMjAyMjEmbWVzc2FnZWlkPU1EQi1QUkQtQlVMLTIwMTIwMTIwLjUxMjAyMjEmZGF0YWJhc2VpZD0xMDAxJnNlcmlhbD0xNjg0ODUyNSZlbWFpbGlkPWxvcmkuYS5zdGllYmVyQGlycy5nb3YmdXNlcmlkPWxvcmkuYS5zdGllYmVyQGlycy5nb3YmZmw9JmV4dHJhPU11bHRpdmFyaWF0ZUlkPSYmJg==&&&104&&&http://www.irs.gov/businesses/small/article/0,,id=102669,00.html>

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________________________________
Upcoming Events
Seminars, Workshops, Conferences, and Other Practitioner Activities By State:

Nationwide<http://links.govdelivery.com:80/track?type=click&enid=ZWFzPTEmbWFpbGluZ2lkPTIwMTIwMTIwLjUxMjAyMjEmbWVzc2FnZWlkPU1EQi1QUkQtQlVMLTIwMTIwMTIwLjUxMjAyMjEmZGF0YWJhc2VpZD0xMDAxJnNlcmlhbD0xNjg0ODUyNSZlbWFpbGlkPWxvcmkuYS5zdGllYmVyQGlycy5nb3YmdXNlcmlkPWxvcmkuYS5zdGllYmVyQGlycy5nb3YmZmw9JmV4dHJhPU11bHRpdmFyaWF0ZUlkPSYmJg==&&&112&&&http://www.irs.gov/businesses/small/article/0,,id=158856,00.html>

Alabama<http://links.govdelivery.com:80/track?type=click&enid=ZWFzPTEmbWFpbGluZ2lkPTIwMTIwMTIwLjUxMjAyMjEmbWVzc2FnZWlkPU1EQi1QUkQtQlVMLTIwMTIwMTIwLjUxMjAyMjEmZGF0YWJhc2VpZD0xMDAxJnNlcmlhbD0xNjg0ODUyNSZlbWFpbGlkPWxvcmkuYS5zdGllYmVyQGlycy5nb3YmdXNlcmlkPWxvcmkuYS5zdGllYmVyQGlycy5nb3YmZmw9JmV4dHJhPU11bHRpdmFyaWF0ZUlkPSYmJg==&&&113&&&http://www.irs.gov/businesses/small/article/0,,id=127879,00.html>
Alaska<http://links.govdelivery.com:80/track?type=click&enid=ZWFzPTEmbWFpbGluZ2lkPTIwMTIwMTIwLjUxMjAyMjEmbWVzc2FnZWlkPU1EQi1QUkQtQlVMLTIwMTIwMTIwLjUxMjAyMjEmZGF0YWJhc2VpZD0xMDAxJnNlcmlhbD0xNjg0ODUyNSZlbWFpbGlkPWxvcmkuYS5zdGllYmVyQGlycy5nb3YmdXNlcmlkPWxvcmkuYS5zdGllYmVyQGlycy5nb3YmZmw9JmV4dHJhPU11bHRpdmFyaWF0ZUlkPSYmJg==&&&114&&&http://www.irs.gov/businesses/small/article/0,,id=127878,00.html>
Arizona<http://links.govdelivery.com:80/track?type=click&enid=ZWFzPTEmbWFpbGluZ2lkPTIwMTIwMTIwLjUxMjAyMjEmbWVzc2FnZWlkPU1EQi1QUkQtQlVMLTIwMTIwMTIwLjUxMjAyMjEmZGF0YWJhc2VpZD0xMDAxJnNlcmlhbD0xNjg0ODUyNSZlbWFpbGlkPWxvcmkuYS5zdGllYmVyQGlycy5nb3YmdXNlcmlkPWxvcmkuYS5zdGllYmVyQGlycy5nb3YmZmw9JmV4dHJhPU11bHRpdmFyaWF0ZUlkPSYmJg==&&&115&&&http://www.irs.gov/businesses/small/article/0,,id=127875,00.html>
Arkansas<http://links.govdelivery.com:80/track?type=click&enid=ZWFzPTEmbWFpbGluZ2lkPTIwMTIwMTIwLjUxMjAyMjEmbWVzc2FnZWlkPU1EQi1QUkQtQlVMLTIwMTIwMTIwLjUxMjAyMjEmZGF0YWJhc2VpZD0xMDAxJnNlcmlhbD0xNjg0ODUyNSZlbWFpbGlkPWxvcmkuYS5zdGllYmVyQGlycy5nb3YmdXNlcmlkPWxvcmkuYS5zdGllYmVyQGlycy5nb3YmZmw9JmV4dHJhPU11bHRpdmFyaWF0ZUlkPSYmJg==&&&116&&&http://www.irs.gov/businesses/small/article/0,,id=127877,00.html>
California<http://links.govdelivery.com:80/track?type=click&enid=ZWFzPTEmbWFpbGluZ2lkPTIwMTIwMTIwLjUxMjAyMjEmbWVzc2FnZWlkPU1EQi1QUkQtQlVMLTIwMTIwMTIwLjUxMjAyMjEmZGF0YWJhc2VpZD0xMDAxJnNlcmlhbD0xNjg0ODUyNSZlbWFpbGlkPWxvcmkuYS5zdGllYmVyQGlycy5nb3YmdXNlcmlkPWxvcmkuYS5zdGllYmVyQGlycy5nb3YmZmw9JmV4dHJhPU11bHRpdmFyaWF0ZUlkPSYmJg==&&&117&&&http://www.irs.gov/businesses/small/article/0,,id=127814,00.html>
Colorado<http://links.govdelivery.com:80/track?type=click&enid=ZWFzPTEmbWFpbGluZ2lkPTIwMTIwMTIwLjUxMjAyMjEmbWVzc2FnZWlkPU1EQi1QUkQtQlVMLTIwMTIwMTIwLjUxMjAyMjEmZGF0YWJhc2VpZD0xMDAxJnNlcmlhbD0xNjg0ODUyNSZlbWFpbGlkPWxvcmkuYS5zdGllYmVyQGlycy5nb3YmdXNlcmlkPWxvcmkuYS5zdGllYmVyQGlycy5nb3YmZmw9JmV4dHJhPU11bHRpdmFyaWF0ZUlkPSYmJg==&&&118&&&http://www.irs.gov/businesses/small/article/0,,id=127874,00.html>
Connecticut<http://links.govdelivery.com:80/track?type=click&enid=ZWFzPTEmbWFpbGluZ2lkPTIwMTIwMTIwLjUxMjAyMjEmbWVzc2FnZWlkPU1EQi1QUkQtQlVMLTIwMTIwMTIwLjUxMjAyMjEmZGF0YWJhc2VpZD0xMDAxJnNlcmlhbD0xNjg0ODUyNSZlbWFpbGlkPWxvcmkuYS5zdGllYmVyQGlycy5nb3YmdXNlcmlkPWxvcmkuYS5zdGllYmVyQGlycy5nb3YmZmw9JmV4dHJhPU11bHRpdmFyaWF0ZUlkPSYmJg==&&&119&&&http://www.irs.gov/businesses/small/article/0,,id=127872,00.html>
Delaware<http://links.govdelivery.com:80/track?type=click&enid=ZWFzPTEmbWFpbGluZ2lkPTIwMTIwMTIwLjUxMjAyMjEmbWVzc2FnZWlkPU1EQi1QUkQtQlVMLTIwMTIwMTIwLjUxMjAyMjEmZGF0YWJhc2VpZD0xMDAxJnNlcmlhbD0xNjg0ODUyNSZlbWFpbGlkPWxvcmkuYS5zdGllYmVyQGlycy5nb3YmdXNlcmlkPWxvcmkuYS5zdGllYmVyQGlycy5nb3YmZmw9JmV4dHJhPU11bHRpdmFyaWF0ZUlkPSYmJg==&&&120&&&http://www.irs.gov/businesses/small/article/0,,id=127870,00.html>
District of Columbia<http://links.govdelivery.com:80/track?type=click&enid=ZWFzPTEmbWFpbGluZ2lkPTIwMTIwMTIwLjUxMjAyMjEmbWVzc2FnZWlkPU1EQi1QUkQtQlVMLTIwMTIwMTIwLjUxMjAyMjEmZGF0YWJhc2VpZD0xMDAxJnNlcmlhbD0xNjg0ODUyNSZlbWFpbGlkPWxvcmkuYS5zdGllYmVyQGlycy5nb3YmdXNlcmlkPWxvcmkuYS5zdGllYmVyQGlycy5nb3YmZmw9JmV4dHJhPU11bHRpdmFyaWF0ZUlkPSYmJg==&&&121&&&http://www.irs.gov/businesses/small/article/0,,id=127842,00.html>
Florida<http://links.govdelivery.com:80/track?type=click&enid=ZWFzPTEmbWFpbGluZ2lkPTIwMTIwMTIwLjUxMjAyMjEmbWVzc2FnZWlkPU1EQi1QUkQtQlVMLTIwMTIwMTIwLjUxMjAyMjEmZGF0YWJhc2VpZD0xMDAxJnNlcmlhbD0xNjg0ODUyNSZlbWFpbGlkPWxvcmkuYS5zdGllYmVyQGlycy5nb3YmdXNlcmlkPWxvcmkuYS5zdGllYmVyQGlycy5nb3YmZmw9JmV4dHJhPU11bHRpdmFyaWF0ZUlkPSYmJg==&&&122&&&http://www.irs.gov/businesses/small/article/0,,id=127816,00.html>
Georgia<http://links.govdelivery.com:80/track?type=click&enid=ZWFzPTEmbWFpbGluZ2lkPTIwMTIwMTIwLjUxMjAyMjEmbWVzc2FnZWlkPU1EQi1QUkQtQlVMLTIwMTIwMTIwLjUxMjAyMjEmZGF0YWJhc2VpZD0xMDAxJnNlcmlhbD0xNjg0ODUyNSZlbWFpbGlkPWxvcmkuYS5zdGllYmVyQGlycy5nb3YmdXNlcmlkPWxvcmkuYS5zdGllYmVyQGlycy5nb3YmZmw9JmV4dHJhPU11bHRpdmFyaWF0ZUlkPSYmJg==&&&123&&&http://www.irs.gov/businesses/small/article/0,,id=127825,00.html>
Hawaii<http://links.govdelivery.com:80/track?type=click&enid=ZWFzPTEmbWFpbGluZ2lkPTIwMTIwMTIwLjUxMjAyMjEmbWVzc2FnZWlkPU1EQi1QUkQtQlVMLTIwMTIwMTIwLjUxMjAyMjEmZGF0YWJhc2VpZD0xMDAxJnNlcmlhbD0xNjg0ODUyNSZlbWFpbGlkPWxvcmkuYS5zdGllYmVyQGlycy5nb3YmdXNlcmlkPWxvcmkuYS5zdGllYmVyQGlycy5nb3YmZmw9JmV4dHJhPU11bHRpdmFyaWF0ZUlkPSYmJg==&&&124&&&http://www.irs.gov/businesses/small/article/0,,id=127823,00.html>
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Iowa<http://links.govdelivery.com:80/track?type=click&enid=ZWFzPTEmbWFpbGluZ2lkPTIwMTIwMTIwLjUxMjAyMjEmbWVzc2FnZWlkPU1EQi1QUkQtQlVMLTIwMTIwMTIwLjUxMjAyMjEmZGF0YWJhc2VpZD0xMDAxJnNlcmlhbD0xNjg0ODUyNSZlbWFpbGlkPWxvcmkuYS5zdGllYmVyQGlycy5nb3YmdXNlcmlkPWxvcmkuYS5zdGllYmVyQGlycy5nb3YmZmw9JmV4dHJhPU11bHRpdmFyaWF0ZUlkPSYmJg==&&&128&&&http://www.irs.gov/businesses/small/article/0,,id=127818,00.html>
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Maine<http://links.govdelivery.com:80/track?type=click&enid=ZWFzPTEmbWFpbGluZ2lkPTIwMTIwMTIwLjUxMjAyMjEmbWVzc2FnZWlkPU1EQi1QUkQtQlVMLTIwMTIwMTIwLjUxMjAyMjEmZGF0YWJhc2VpZD0xMDAxJnNlcmlhbD0xNjg0ODUyNSZlbWFpbGlkPWxvcmkuYS5zdGllYmVyQGlycy5nb3YmdXNlcmlkPWxvcmkuYS5zdGllYmVyQGlycy5nb3YmZmw9JmV4dHJhPU11bHRpdmFyaWF0ZUlkPSYmJg==&&&132&&&http://www.irs.gov/businesses/small/article/0,,id=127844,00.html>
Maryland<http://links.govdelivery.com:80/track?type=click&enid=ZWFzPTEmbWFpbGluZ2lkPTIwMTIwMTIwLjUxMjAyMjEmbWVzc2FnZWlkPU1EQi1QUkQtQlVMLTIwMTIwMTIwLjUxMjAyMjEmZGF0YWJhc2VpZD0xMDAxJnNlcmlhbD0xNjg0ODUyNSZlbWFpbGlkPWxvcmkuYS5zdGllYmVyQGlycy5nb3YmdXNlcmlkPWxvcmkuYS5zdGllYmVyQGlycy5nb3YmZmw9JmV4dHJhPU11bHRpdmFyaWF0ZUlkPSYmJg==&&&133&&&http://www.irs.gov/businesses/small/article/0,,id=127827,00.html>
Massachusetts<http://links.govdelivery.com:80/track?type=click&enid=ZWFzPTEmbWFpbGluZ2lkPTIwMTIwMTIwLjUxMjAyMjEmbWVzc2FnZWlkPU1EQi1QUkQtQlVMLTIwMTIwMTIwLjUxMjAyMjEmZGF0YWJhc2VpZD0xMDAxJnNlcmlhbD0xNjg0ODUyNSZlbWFpbGlkPWxvcmkuYS5zdGllYmVyQGlycy5nb3YmdXNlcmlkPWxvcmkuYS5zdGllYmVyQGlycy5nb3YmZmw9JmV4dHJhPU11bHRpdmFyaWF0ZUlkPSYmJg==&&&134&&&http://www.irs.gov/businesses/small/article/0,,id=127831,00.html>
Michigan<http://links.govdelivery.com:80/track?type=click&enid=ZWFzPTEmbWFpbGluZ2lkPTIwMTIwMTIwLjUxMjAyMjEmbWVzc2FnZWlkPU1EQi1QUkQtQlVMLTIwMTIwMTIwLjUxMjAyMjEmZGF0YWJhc2VpZD0xMDAxJnNlcmlhbD0xNjg0ODUyNSZlbWFpbGlkPWxvcmkuYS5zdGllYmVyQGlycy5nb3YmdXNlcmlkPWxvcmkuYS5zdGllYmVyQGlycy5nb3YmZmw9JmV4dHJhPU11bHRpdmFyaWF0ZUlkPSYmJg==&&&135&&&http://www.irs.gov/businesses/small/article/0,,id=127832,00.html>
Minnesota<http://links.govdelivery.com:80/track?type=click&enid=ZWFzPTEmbWFpbGluZ2lkPTIwMTIwMTIwLjUxMjAyMjEmbWVzc2FnZWlkPU1EQi1QUkQtQlVMLTIwMTIwMTIwLjUxMjAyMjEmZGF0YWJhc2VpZD0xMDAxJnNlcmlhbD0xNjg0ODUyNSZlbWFpbGlkPWxvcmkuYS5zdGllYmVyQGlycy5nb3YmdXNlcmlkPWxvcmkuYS5zdGllYmVyQGlycy5nb3YmZmw9JmV4dHJhPU11bHRpdmFyaWF0ZUlkPSYmJg==&&&136&&&http://www.irs.gov/businesses/small/article/0,,id=127869,00.html>
Mississippi<http://links.govdelivery.com:80/track?type=click&enid=ZWFzPTEmbWFpbGluZ2lkPTIwMTIwMTIwLjUxMjAyMjEmbWVzc2FnZWlkPU1EQi1QUkQtQlVMLTIwMTIwMTIwLjUxMjAyMjEmZGF0YWJhc2VpZD0xMDAxJnNlcmlhbD0xNjg0ODUyNSZlbWFpbGlkPWxvcmkuYS5zdGllYmVyQGlycy5nb3YmdXNlcmlkPWxvcmkuYS5zdGllYmVyQGlycy5nb3YmZmw9JmV4dHJhPU11bHRpdmFyaWF0ZUlkPSYmJg==&&&137&&&http://www.irs.gov/businesses/small/article/0,,id=127848,00.html>
Missouri<http://links.govdelivery.com:80/track?type=click&enid=ZWFzPTEmbWFpbGluZ2lkPTIwMTIwMTIwLjUxMjAyMjEmbWVzc2FnZWlkPU1EQi1QUkQtQlVMLTIwMTIwMTIwLjUxMjAyMjEmZGF0YWJhc2VpZD0xMDAxJnNlcmlhbD0xNjg0ODUyNSZlbWFpbGlkPWxvcmkuYS5zdGllYmVyQGlycy5nb3YmdXNlcmlkPWxvcmkuYS5zdGllYmVyQGlycy5nb3YmZmw9JmV4dHJhPU11bHRpdmFyaWF0ZUlkPSYmJg==&&&138&&&http://www.irs.gov/businesses/small/article/0,,id=127804,00.html>
Montana<http://links.govdelivery.com:80/track?type=click&enid=ZWFzPTEmbWFpbGluZ2lkPTIwMTIwMTIwLjUxMjAyMjEmbWVzc2FnZWlkPU1EQi1QUkQtQlVMLTIwMTIwMTIwLjUxMjAyMjEmZGF0YWJhc2VpZD0xMDAxJnNlcmlhbD0xNjg0ODUyNSZlbWFpbGlkPWxvcmkuYS5zdGllYmVyQGlycy5nb3YmdXNlcmlkPWxvcmkuYS5zdGllYmVyQGlycy5nb3YmZmw9JmV4dHJhPU11bHRpdmFyaWF0ZUlkPSYmJg==&&&139&&&http://www.irs.gov/businesses/small/article/0,,id=127849,00.html>
Nebraska<http://links.govdelivery.com:80/track?type=click&enid=ZWFzPTEmbWFpbGluZ2lkPTIwMTIwMTIwLjUxMjAyMjEmbWVzc2FnZWlkPU1EQi1QUkQtQlVMLTIwMTIwMTIwLjUxMjAyMjEmZGF0YWJhc2VpZD0xMDAxJnNlcmlhbD0xNjg0ODUyNSZlbWFpbGlkPWxvcmkuYS5zdGllYmVyQGlycy5nb3YmdXNlcmlkPWxvcmkuYS5zdGllYmVyQGlycy5nb3YmZmw9JmV4dHJhPU11bHRpdmFyaWF0ZUlkPSYmJg==&&&140&&&http://www.irs.gov/businesses/small/article/0,,id=127859,00.html>
Nevada<http://links.govdelivery.com:80/track?type=click&enid=ZWFzPTEmbWFpbGluZ2lkPTIwMTIwMTIwLjUxMjAyMjEmbWVzc2FnZWlkPU1EQi1QUkQtQlVMLTIwMTIwMTIwLjUxMjAyMjEmZGF0YWJhc2VpZD0xMDAxJnNlcmlhbD0xNjg0ODUyNSZlbWFpbGlkPWxvcmkuYS5zdGllYmVyQGlycy5nb3YmdXNlcmlkPWxvcmkuYS5zdGllYmVyQGlycy5nb3YmZmw9JmV4dHJhPU11bHRpdmFyaWF0ZUlkPSYmJg==&&&141&&&http://www.irs.gov/businesses/small/article/0,,id=127851,00.html>
New Hampshire<http://links.govdelivery.com:80/track?type=click&enid=ZWFzPTEmbWFpbGluZ2lkPTIwMTIwMTIwLjUxMjAyMjEmbWVzc2FnZWlkPU1EQi1QUkQtQlVMLTIwMTIwMTIwLjUxMjAyMjEmZGF0YWJhc2VpZD0xMDAxJnNlcmlhbD0xNjg0ODUyNSZlbWFpbGlkPWxvcmkuYS5zdGllYmVyQGlycy5nb3YmdXNlcmlkPWxvcmkuYS5zdGllYmVyQGlycy5nb3YmZmw9JmV4dHJhPU11bHRpdmFyaWF0ZUlkPSYmJg==&&&142&&&http://www.irs.gov/businesses/small/article/0,,id=127847,00.html>
New Jersey<http://links.govdelivery.com:80/track?type=click&enid=ZWFzPTEmbWFpbGluZ2lkPTIwMTIwMTIwLjUxMjAyMjEmbWVzc2FnZWlkPU1EQi1QUkQtQlVMLTIwMTIwMTIwLjUxMjAyMjEmZGF0YWJhc2VpZD0xMDAxJnNlcmlhbD0xNjg0ODUyNSZlbWFpbGlkPWxvcmkuYS5zdGllYmVyQGlycy5nb3YmdXNlcmlkPWxvcmkuYS5zdGllYmVyQGlycy5nb3YmZmw9JmV4dHJhPU11bHRpdmFyaWF0ZUlkPSYmJg==&&&143&&&http://www.irs.gov/businesses/small/article/0,,id=127834,00.html>
New Mexico<http://links.govdelivery.com:80/track?type=click&enid=ZWFzPTEmbWFpbGluZ2lkPTIwMTIwMTIwLjUxMjAyMjEmbWVzc2FnZWlkPU1EQi1QUkQtQlVMLTIwMTIwMTIwLjUxMjAyMjEmZGF0YWJhc2VpZD0xMDAxJnNlcmlhbD0xNjg0ODUyNSZlbWFpbGlkPWxvcmkuYS5zdGllYmVyQGlycy5nb3YmdXNlcmlkPWxvcmkuYS5zdGllYmVyQGlycy5nb3YmZmw9JmV4dHJhPU11bHRpdmFyaWF0ZUlkPSYmJg==&&&144&&&http://www.irs.gov/businesses/small/article/0,,id=127846,00.html>
New York<http://links.govdelivery.com:80/track?type=click&enid=ZWFzPTEmbWFpbGluZ2lkPTIwMTIwMTIwLjUxMjAyMjEmbWVzc2FnZWlkPU1EQi1QUkQtQlVMLTIwMTIwMTIwLjUxMjAyMjEmZGF0YWJhc2VpZD0xMDAxJnNlcmlhbD0xNjg0ODUyNSZlbWFpbGlkPWxvcmkuYS5zdGllYmVyQGlycy5nb3YmdXNlcmlkPWxvcmkuYS5zdGllYmVyQGlycy5nb3YmZmw9JmV4dHJhPU11bHRpdmFyaWF0ZUlkPSYmJg==&&&145&&&http://www.irs.gov/businesses/small/article/0,,id=127837,00.html>
North Carolina<http://links.govdelivery.com:80/track?type=click&enid=ZWFzPTEmbWFpbGluZ2lkPTIwMTIwMTIwLjUxMjAyMjEmbWVzc2FnZWlkPU1EQi1QUkQtQlVMLTIwMTIwMTIwLjUxMjAyMjEmZGF0YWJhc2VpZD0xMDAxJnNlcmlhbD0xNjg0ODUyNSZlbWFpbGlkPWxvcmkuYS5zdGllYmVyQGlycy5nb3YmdXNlcmlkPWxvcmkuYS5zdGllYmVyQGlycy5nb3YmZmw9JmV4dHJhPU11bHRpdmFyaWF0ZUlkPSYmJg==&&&146&&&http://www.irs.gov/businesses/small/article/0,,id=127838,00.html>

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North Dakota<http://links.govdelivery.com:80/track?type=click&enid=ZWFzPTEmbWFpbGluZ2lkPTIwMTIwMTIwLjUxMjAyMjEmbWVzc2FnZWlkPU1EQi1QUkQtQlVMLTIwMTIwMTIwLjUxMjAyMjEmZGF0YWJhc2VpZD0xMDAxJnNlcmlhbD0xNjg0ODUyNSZlbWFpbGlkPWxvcmkuYS5zdGllYmVyQGlycy5nb3YmdXNlcmlkPWxvcmkuYS5zdGllYmVyQGlycy5nb3YmZmw9JmV4dHJhPU11bHRpdmFyaWF0ZUlkPSYmJg==&&&147&&&http://www.irs.gov/businesses/small/article/0,,id=127830,00.html>
Ohio<http://links.govdelivery.com:80/track?type=click&enid=ZWFzPTEmbWFpbGluZ2lkPTIwMTIwMTIwLjUxMjAyMjEmbWVzc2FnZWlkPU1EQi1QUkQtQlVMLTIwMTIwMTIwLjUxMjAyMjEmZGF0YWJhc2VpZD0xMDAxJnNlcmlhbD0xNjg0ODUyNSZlbWFpbGlkPWxvcmkuYS5zdGllYmVyQGlycy5nb3YmdXNlcmlkPWxvcmkuYS5zdGllYmVyQGlycy5nb3YmZmw9JmV4dHJhPU11bHRpdmFyaWF0ZUlkPSYmJg==&&&148&&&http://www.irs.gov/businesses/small/article/0,,id=127853,00.html>
Oklahoma<http://links.govdelivery.com:80/track?type=click&enid=ZWFzPTEmbWFpbGluZ2lkPTIwMTIwMTIwLjUxMjAyMjEmbWVzc2FnZWlkPU1EQi1QUkQtQlVMLTIwMTIwMTIwLjUxMjAyMjEmZGF0YWJhc2VpZD0xMDAxJnNlcmlhbD0xNjg0ODUyNSZlbWFpbGlkPWxvcmkuYS5zdGllYmVyQGlycy5nb3YmdXNlcmlkPWxvcmkuYS5zdGllYmVyQGlycy5nb3YmZmw9JmV4dHJhPU11bHRpdmFyaWF0ZUlkPSYmJg==&&&149&&&http://www.irs.gov/businesses/small/article/0,,id=127854,00.html>
Oregon<http://links.govdelivery.com:80/track?type=click&enid=ZWFzPTEmbWFpbGluZ2lkPTIwMTIwMTIwLjUxMjAyMjEmbWVzc2FnZWlkPU1EQi1QUkQtQlVMLTIwMTIwMTIwLjUxMjAyMjEmZGF0YWJhc2VpZD0xMDAxJnNlcmlhbD0xNjg0ODUyNSZlbWFpbGlkPWxvcmkuYS5zdGllYmVyQGlycy5nb3YmdXNlcmlkPWxvcmkuYS5zdGllYmVyQGlycy5nb3YmZmw9JmV4dHJhPU11bHRpdmFyaWF0ZUlkPSYmJg==&&&150&&&http://www.irs.gov/businesses/small/article/0,,id=127855,00.html>
Pennsylvania<http://links.govdelivery.com:80/track?type=click&enid=ZWFzPTEmbWFpbGluZ2lkPTIwMTIwMTIwLjUxMjAyMjEmbWVzc2FnZWlkPU1EQi1QUkQtQlVMLTIwMTIwMTIwLjUxMjAyMjEmZGF0YWJhc2VpZD0xMDAxJnNlcmlhbD0xNjg0ODUyNSZlbWFpbGlkPWxvcmkuYS5zdGllYmVyQGlycy5nb3YmdXNlcmlkPWxvcmkuYS5zdGllYmVyQGlycy5nb3YmZmw9JmV4dHJhPU11bHRpdmFyaWF0ZUlkPSYmJg==&&&151&&&http://www.irs.gov/businesses/small/article/0,,id=127856,00.html>
Rhode Island<http://links.govdelivery.com:80/track?type=click&enid=ZWFzPTEmbWFpbGluZ2lkPTIwMTIwMTIwLjUxMjAyMjEmbWVzc2FnZWlkPU1EQi1QUkQtQlVMLTIwMTIwMTIwLjUxMjAyMjEmZGF0YWJhc2VpZD0xMDAxJnNlcmlhbD0xNjg0ODUyNSZlbWFpbGlkPWxvcmkuYS5zdGllYmVyQGlycy5nb3YmdXNlcmlkPWxvcmkuYS5zdGllYmVyQGlycy5nb3YmZmw9JmV4dHJhPU11bHRpdmFyaWF0ZUlkPSYmJg==&&&152&&&http://www.irs.gov/businesses/small/article/0,,id=127857,00.html>
South Carolina<http://links.govdelivery.com:80/track?type=click&enid=ZWFzPTEmbWFpbGluZ2lkPTIwMTIwMTIwLjUxMjAyMjEmbWVzc2FnZWlkPU1EQi1QUkQtQlVMLTIwMTIwMTIwLjUxMjAyMjEmZGF0YWJhc2VpZD0xMDAxJnNlcmlhbD0xNjg0ODUyNSZlbWFpbGlkPWxvcmkuYS5zdGllYmVyQGlycy5nb3YmdXNlcmlkPWxvcmkuYS5zdGllYmVyQGlycy5nb3YmZmw9JmV4dHJhPU11bHRpdmFyaWF0ZUlkPSYmJg==&&&153&&&http://www.irs.gov/businesses/small/article/0,,id=127839,00.html>
South Dakota<http://links.govdelivery.com:80/track?type=click&enid=ZWFzPTEmbWFpbGluZ2lkPTIwMTIwMTIwLjUxMjAyMjEmbWVzc2FnZWlkPU1EQi1QUkQtQlVMLTIwMTIwMTIwLjUxMjAyMjEmZGF0YWJhc2VpZD0xMDAxJnNlcmlhbD0xNjg0ODUyNSZlbWFpbGlkPWxvcmkuYS5zdGllYmVyQGlycy5nb3YmdXNlcmlkPWxvcmkuYS5zdGllYmVyQGlycy5nb3YmZmw9JmV4dHJhPU11bHRpdmFyaWF0ZUlkPSYmJg==&&&154&&&http://www.irs.gov/businesses/small/article/0,,id=127868,00.html>
Tennessee<http://links.govdelivery.com:80/track?type=click&enid=ZWFzPTEmbWFpbGluZ2lkPTIwMTIwMTIwLjUxMjAyMjEmbWVzc2FnZWlkPU1EQi1QUkQtQlVMLTIwMTIwMTIwLjUxMjAyMjEmZGF0YWJhc2VpZD0xMDAxJnNlcmlhbD0xNjg0ODUyNSZlbWFpbGlkPWxvcmkuYS5zdGllYmVyQGlycy5nb3YmdXNlcmlkPWxvcmkuYS5zdGllYmVyQGlycy5nb3YmZmw9JmV4dHJhPU11bHRpdmFyaWF0ZUlkPSYmJg==&&&155&&&http://www.irs.gov/businesses/small/article/0,,id=127803,00.html>
Texas<http://links.govdelivery.com:80/track?type=click&enid=ZWFzPTEmbWFpbGluZ2lkPTIwMTIwMTIwLjUxMjAyMjEmbWVzc2FnZWlkPU1EQi1QUkQtQlVMLTIwMTIwMTIwLjUxMjAyMjEmZGF0YWJhc2VpZD0xMDAxJnNlcmlhbD0xNjg0ODUyNSZlbWFpbGlkPWxvcmkuYS5zdGllYmVyQGlycy5nb3YmdXNlcmlkPWxvcmkuYS5zdGllYmVyQGlycy5nb3YmZmw9JmV4dHJhPU11bHRpdmFyaWF0ZUlkPSYmJg==&&&156&&&http://www.irs.gov/businesses/small/article/0,,id=127866,00.html>
Utah<http://links.govdelivery.com:80/track?type=click&enid=ZWFzPTEmbWFpbGluZ2lkPTIwMTIwMTIwLjUxMjAyMjEmbWVzc2FnZWlkPU1EQi1QUkQtQlVMLTIwMTIwMTIwLjUxMjAyMjEmZGF0YWJhc2VpZD0xMDAxJnNlcmlhbD0xNjg0ODUyNSZlbWFpbGlkPWxvcmkuYS5zdGllYmVyQGlycy5nb3YmdXNlcmlkPWxvcmkuYS5zdGllYmVyQGlycy5nb3YmZmw9JmV4dHJhPU11bHRpdmFyaWF0ZUlkPSYmJg==&&&157&&&http://www.irs.gov/businesses/small/article/0,,id=127864,00.html>
Vermont<http://links.govdelivery.com:80/track?type=click&enid=ZWFzPTEmbWFpbGluZ2lkPTIwMTIwMTIwLjUxMjAyMjEmbWVzc2FnZWlkPU1EQi1QUkQtQlVMLTIwMTIwMTIwLjUxMjAyMjEmZGF0YWJhc2VpZD0xMDAxJnNlcmlhbD0xNjg0ODUyNSZlbWFpbGlkPWxvcmkuYS5zdGllYmVyQGlycy5nb3YmdXNlcmlkPWxvcmkuYS5zdGllYmVyQGlycy5nb3YmZmw9JmV4dHJhPU11bHRpdmFyaWF0ZUlkPSYmJg==&&&158&&&http://www.irs.gov/businesses/small/article/0,,id=127863,00.html>
Virginia<http://links.govdelivery.com:80/track?type=click&enid=ZWFzPTEmbWFpbGluZ2lkPTIwMTIwMTIwLjUxMjAyMjEmbWVzc2FnZWlkPU1EQi1QUkQtQlVMLTIwMTIwMTIwLjUxMjAyMjEmZGF0YWJhc2VpZD0xMDAxJnNlcmlhbD0xNjg0ODUyNSZlbWFpbGlkPWxvcmkuYS5zdGllYmVyQGlycy5nb3YmdXNlcmlkPWxvcmkuYS5zdGllYmVyQGlycy5nb3YmZmw9JmV4dHJhPU11bHRpdmFyaWF0ZUlkPSYmJg==&&&159&&&http://www.irs.gov/businesses/small/article/0,,id=127805,00.html>
Washington<http://links.govdelivery.com:80/track?type=click&enid=ZWFzPTEmbWFpbGluZ2lkPTIwMTIwMTIwLjUxMjAyMjEmbWVzc2FnZWlkPU1EQi1QUkQtQlVMLTIwMTIwMTIwLjUxMjAyMjEmZGF0YWJhc2VpZD0xMDAxJnNlcmlhbD0xNjg0ODUyNSZlbWFpbGlkPWxvcmkuYS5zdGllYmVyQGlycy5nb3YmdXNlcmlkPWxvcmkuYS5zdGllYmVyQGlycy5nb3YmZmw9JmV4dHJhPU11bHRpdmFyaWF0ZUlkPSYmJg==&&&160&&&http://www.irs.gov/businesses/small/article/0,,id=127862,00.html>
West Virginia<http://links.govdelivery.com:80/track?type=click&enid=ZWFzPTEmbWFpbGluZ2lkPTIwMTIwMTIwLjUxMjAyMjEmbWVzc2FnZWlkPU1EQi1QUkQtQlVMLTIwMTIwMTIwLjUxMjAyMjEmZGF0YWJhc2VpZD0xMDAxJnNlcmlhbD0xNjg0ODUyNSZlbWFpbGlkPWxvcmkuYS5zdGllYmVyQGlycy5nb3YmdXNlcmlkPWxvcmkuYS5zdGllYmVyQGlycy5nb3YmZmw9JmV4dHJhPU11bHRpdmFyaWF0ZUlkPSYmJg==&&&161&&&http://www.irs.gov/businesses/small/article/0,,id=127858,00.html>
Wisconsin<http://links.govdelivery.com:80/track?type=click&enid=ZWFzPTEmbWFpbGluZ2lkPTIwMTIwMTIwLjUxMjAyMjEmbWVzc2FnZWlkPU1EQi1QUkQtQlVMLTIwMTIwMTIwLjUxMjAyMjEmZGF0YWJhc2VpZD0xMDAxJnNlcmlhbD0xNjg0ODUyNSZlbWFpbGlkPWxvcmkuYS5zdGllYmVyQGlycy5nb3YmdXNlcmlkPWxvcmkuYS5zdGllYmVyQGlycy5nb3YmZmw9JmV4dHJhPU11bHRpdmFyaWF0ZUlkPSYmJg==&&&162&&&http://www.irs.gov/businesses/small/article/0,,id=127852,00.html>
Wyoming<http://links.govdelivery.com:80/track?type=click&enid=ZWFzPTEmbWFpbGluZ2lkPTIwMTIwMTIwLjUxMjAyMjEmbWVzc2FnZWlkPU1EQi1QUkQtQlVMLTIwMTIwMTIwLjUxMjAyMjEmZGF0YWJhc2VpZD0xMDAxJnNlcmlhbD0xNjg0ODUyNSZlbWFpbGlkPWxvcmkuYS5zdGllYmVyQGlycy5nb3YmdXNlcmlkPWxvcmkuYS5zdGllYmVyQGlycy5nb3YmZmw9JmV4dHJhPU11bHRpdmFyaWF0ZUlkPSYmJg==&&&163&&&http://www.irs.gov/businesses/small/article/0,,id=127802,00.html>

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Issue Number:  2012-3
Inside This Issue

1.        Second Real-Time Tax System Meeting Set for Jan. 25
2.        Five New Members Named to Information Reporting Program Advisory Committee
3.        E-file Launches; Most Taxpayers Can File Immediately
4.        Get Ready for the Filing Season with this IRS Webinar
5.        YouTube: Common Tax Return Mistakes
6.        Technical Guidance
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1.  Second Real-Time Tax System Meeting Set for Jan. 25
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The Internal Revenue Service will host the second in a series of public meetings<http://links.govdelivery.com:80/track?type=click&enid=ZWFzPTEmbWFpbGluZ2lkPTIwMTIwMTIwLjUxMjAyMjEmbWVzc2FnZWlkPU1EQi1QUkQtQlVMLTIwMTIwMTIwLjUxMjAyMjEmZGF0YWJhc2VpZD0xMDAxJnNlcmlhbD0xNjg0ODUyNSZlbWFpbGlkPWxvcmkuYS5zdGllYmVyQGlycy5nb3YmdXNlcmlkPWxvcmkuYS5zdGllYmVyQGlycy5nb3YmZmw9JmV4dHJhPU11bHRpdmFyaWF0ZUlkPSYmJg==&&&164&&&http://www.irs.gov/newsroom/article/0,,id=252578,00.html> to gather feedback on how to implement long-term changes to the tax system to reduce burden for taxpayers.

The meeting, scheduled for 9:00 a.m. on Jan. 25, will take place at the IRS Headquarters Building Auditorium, 1111 Constitution Ave., NW, Washington, D.C. Those who would like to attend the meeting should e-mail their contact information to the IRS at CL.NPL.Communications at irs.gov<mailto:CL.NPL.Communications at irs.gov> or call the IRS at 202-622-3359.

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2.  Five New Members Named to Information Reporting Program Advisory Committee
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The Internal Revenue Service announced<http://links.govdelivery.com:80/track?type=click&enid=ZWFzPTEmbWFpbGluZ2lkPTIwMTIwMTIwLjUxMjAyMjEmbWVzc2FnZWlkPU1EQi1QUkQtQlVMLTIwMTIwMTIwLjUxMjAyMjEmZGF0YWJhc2VpZD0xMDAxJnNlcmlhbD0xNjg0ODUyNSZlbWFpbGlkPWxvcmkuYS5zdGllYmVyQGlycy5nb3YmdXNlcmlkPWxvcmkuYS5zdGllYmVyQGlycy5nb3YmZmw9JmV4dHJhPU11bHRpdmFyaWF0ZUlkPSYmJg==&&&165&&&http://www.irs.gov/newsroom/article/0,,id=252514,00.html> the selection of five new members for the Information Reporting Program Advisory Committee (IRPAC).

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3.  E-file Launches; Most Taxpayers Can File Immediately
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The Internal Revenue Service opened the 2012 electronic tax return filing season <http://links.govdelivery.com:80/track?type=click&enid=ZWFzPTEmbWFpbGluZ2lkPTIwMTIwMTIwLjUxMjAyMjEmbWVzc2FnZWlkPU1EQi1QUkQtQlVMLTIwMTIwMTIwLjUxMjAyMjEmZGF0YWJhc2VpZD0xMDAxJnNlcmlhbD0xNjg0ODUyNSZlbWFpbGlkPWxvcmkuYS5zdGllYmVyQGlycy5nb3YmdXNlcmlkPWxvcmkuYS5zdGllYmVyQGlycy5nb3YmZmw9JmV4dHJhPU11bHRpdmFyaWF0ZUlkPSYmJg==&&&166&&&http://www.irs.gov/newsroom/article/0,,id=252505,00.html> with a reminder to taxpayers that e-file remains the best way to get fast refunds and ensure accurate tax returns.

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4.  Get Ready for the Filing Season with this IRS Webinar
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The Jan. 25 IRS Live broadcast, Getting Ready for Filing Season 2012 - Individuals and Businesses<http://links.govdelivery.com:80/track?type=click&enid=ZWFzPTEmbWFpbGluZ2lkPTIwMTIwMTIwLjUxMjAyMjEmbWVzc2FnZWlkPU1EQi1QUkQtQlVMLTIwMTIwMTIwLjUxMjAyMjEmZGF0YWJhc2VpZD0xMDAxJnNlcmlhbD0xNjg0ODUyNSZlbWFpbGlkPWxvcmkuYS5zdGllYmVyQGlycy5nb3YmdXNlcmlkPWxvcmkuYS5zdGllYmVyQGlycy5nb3YmZmw9JmV4dHJhPU11bHRpdmFyaWF0ZUlkPSYmJg==&&&167&&&http://www.irs.gov/businesses/small/article/0,,id=251513,00.html>, will cover issues affecting the filing of 2011 individual and business tax returns including tax law updates, changes to forms, expiring credits and implementation of new tax legislation.

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5.  YouTube: Common Tax Return Mistakes
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In this new YouTube video<http://links.govdelivery.com:80/track?type=click&enid=ZWFzPTEmbWFpbGluZ2lkPTIwMTIwMTIwLjUxMjAyMjEmbWVzc2FnZWlkPU1EQi1QUkQtQlVMLTIwMTIwMTIwLjUxMjAyMjEmZGF0YWJhc2VpZD0xMDAxJnNlcmlhbD0xNjg0ODUyNSZlbWFpbGlkPWxvcmkuYS5zdGllYmVyQGlycy5nb3YmdXNlcmlkPWxvcmkuYS5zdGllYmVyQGlycy5nb3YmZmw9JmV4dHJhPU11bHRpdmFyaWF0ZUlkPSYmJg==&&&168&&&http://www.youtube.com/watch?v=DtAPmqBkfUA>, the IRS asks tax preparers and taxpayers alike to watch out for these common mistakes.

Watch this and other videos on the IRS YouTube Channel<http://links.govdelivery.com:80/track?type=click&enid=ZWFzPTEmbWFpbGluZ2lkPTIwMTIwMTIwLjUxMjAyMjEmbWVzc2FnZWlkPU1EQi1QUkQtQlVMLTIwMTIwMTIwLjUxMjAyMjEmZGF0YWJhc2VpZD0xMDAxJnNlcmlhbD0xNjg0ODUyNSZlbWFpbGlkPWxvcmkuYS5zdGllYmVyQGlycy5nb3YmdXNlcmlkPWxvcmkuYS5zdGllYmVyQGlycy5nb3YmZmw9JmV4dHJhPU11bHRpdmFyaWF0ZUlkPSYmJg==&&&169&&&http://www.youtube.com/irsvideos>.

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6.  Technical Guidance
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Revenue Ruling 2012-7<http://links.govdelivery.com:80/track?type=click&enid=ZWFzPTEmbWFpbGluZ2lkPTIwMTIwMTIwLjUxMjAyMjEmbWVzc2FnZWlkPU1EQi1QUkQtQlVMLTIwMTIwMTIwLjUxMjAyMjEmZGF0YWJhc2VpZD0xMDAxJnNlcmlhbD0xNjg0ODUyNSZlbWFpbGlkPWxvcmkuYS5zdGllYmVyQGlycy5nb3YmdXNlcmlkPWxvcmkuYS5zdGllYmVyQGlycy5nb3YmZmw9JmV4dHJhPU11bHRpdmFyaWF0ZUlkPSYmJg==&&&170&&&http://www.irs.gov/pub/irs-drop/rr-12-07.pdf> provides various prescribed rates for federal income tax purposes including the applicable federal interest rates, the adjusted applicable federal interest rates, the adjusted federal long-term rate, the adjusted federal long-term tax-exempt rate. These rates are determined as prescribed by § 1274.

Notice 2012-12<http://links.govdelivery.com:80/track?type=click&enid=ZWFzPTEmbWFpbGluZ2lkPTIwMTIwMTIwLjUxMjAyMjEmbWVzc2FnZWlkPU1EQi1QUkQtQlVMLTIwMTIwMTIwLjUxMjAyMjEmZGF0YWJhc2VpZD0xMDAxJnNlcmlhbD0xNjg0ODUyNSZlbWFpbGlkPWxvcmkuYS5zdGllYmVyQGlycy5nb3YmdXNlcmlkPWxvcmkuYS5zdGllYmVyQGlycy5nb3YmZmw9JmV4dHJhPU11bHRpdmFyaWF0ZUlkPSYmJg==&&&171&&&http://www.irs.gov/pub/irs-drop/n-12-12.pdf> advises taxpayers that mandatory restitution payments awarded under 18 U.S.C. § 1593 are excluded from gross income for federal income tax purposes.  This law requires a defendant convicted of a human trafficking offense to make these payments to the victim to compensate for costs for medical services, physical and occupational therapy or rehabilitation, transportation, temporary housing, child care expenses, lost income, attorneys' fees and other costs, and other losses the victim suffers as a proximate result of the offense.

Revenue Procedure 2012-15<http://links.govdelivery.com:80/track?type=click&enid=ZWFzPTEmbWFpbGluZ2lkPTIwMTIwMTIwLjUxMjAyMjEmbWVzc2FnZWlkPU1EQi1QUkQtQlVMLTIwMTIwMTIwLjUxMjAyMjEmZGF0YWJhc2VpZD0xMDAxJnNlcmlhbD0xNjg0ODUyNSZlbWFpbGlkPWxvcmkuYS5zdGllYmVyQGlycy5nb3YmdXNlcmlkPWxvcmkuYS5zdGllYmVyQGlycy5nb3YmZmw9JmV4dHJhPU11bHRpdmFyaWF0ZUlkPSYmJg==&&&172&&&http://www.irs.gov/pub/irs-drop/rp-12-15.pdf> updates Rev. Proc. 2011-13, 2011-3 I.R.B. 318 and identifies circumstances under which the disclosure on a taxpayer's income tax return with respect to an item or a position is adequate for the purpose of reducing the understatement of income tax under section 6662(d) of the Internal Revenue Code and the purpose of avoiding the tax return preparer penalty under section 6694(a).

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