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<DIV>Good afternoon,</DIV>
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<DIV>FYI......please share with those of interest.........and if our office can be of help don't hesitate to contact me.<BR></DIV>
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<DIV>Have a great day.........</DIV>
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<DIV><FONT face="Footlight MT Light" color=#6147c5 size=4><STRONG><FONT face="Brush Script MT" size=6>Karen Park<BR></FONT></STRONG></FONT></DIV>
<DIV><FONT face="Footlight MT Light" color=#6147c5 size=4><STRONG>Oregon State Social Security Coordinator</STRONG></FONT></DIV>
<DIV><FONT face="Footlight MT Light" color=#6147c5 size=4><STRONG>Oregon PERS<BR>503 603-7633<BR>karen.park@state.or.us<BR><IMG alt="" hspace=0 src="cid:FQECMKQMZLBO.IMAGE_36.GIF" align=baseline border=0><BR>SL2</STRONG></FONT></DIV>
<DIV><STRONG><FONT face="Footlight MT Light" color=#6147c5 size=4></FONT></STRONG> </DIV>
<DIV><FONT face="Footlight MT Light" color=#6147c5>Please note my office hours are Monday thru Thursday 6 am to 4:30 pm</FONT></DIV>
<DIV><FONT face="Footlight MT Light" color=#6147c5></FONT> </DIV></DIV>
<DIV><BR>>>> On 2/18/2009 at 12:51 PM, in message <9687ABA174F26649B8F916101422A5BF03BEA1D7@FRS0010CP3MB02.ds.irsnet.gov>, "Marshall KayDel D" <KayDel.Marshall@irs.gov> wrote:<BR></DIV>
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<P style="BACKGROUND: white; MARGIN: 0in 0in 0pt"><SPAN style="FONT-SIZE: 11pt">Dear Business Organization:<o:p></o:p></SPAN></P>
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<P class=MsoNormal style="MARGIN: 0in 0in 0pt; mso-layout-grid-align: none"><SPAN style="FONT-SIZE: 11pt; FONT-FAMILY: Arial">We are pleased to provide you with the latest IRS News Releases and Headliners to distribute to your small business members. We hope that the information will be helpful and we encourage publication in your association<st1:PersonName w:st="on">'</st1:PersonName>s magazines, newsletters, email distributions and/or website.<SPAN style="mso-spacerun: yes"> </SPAN><o:p></o:p></SPAN></P>
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<P style="BACKGROUND: white; MARGIN: 0in 0in 0pt"><SPAN style="FONT-SIZE: 11pt">Below are summaries and links to the most recent headliners and news releases your members might be interested in, including the legislation just signed by President Obama. The title and summary are designed to give you a brief overview of the article's content -- the link to the full article is at the end of each summary. I encourage you to use any or all of these in newsletters or emails to your members, or on your web site. <o:p></o:p></SPAN></P>
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<P class=MsoNormal style="MARGIN: 0in 0in 0pt"><SPAN style="FONT-SIZE: 11pt; FONT-FAMILY: Arial">The 2009 IRS Small Business Resource Guide is now available – however, it is no longer in a CD-ROM format.<SPAN style="mso-spacerun: yes"> </SPAN>It is now in an <A title="http://www.sbrg.irs.gov/index.htm
online" href="http://www.sbrg.irs.gov/index.htm">online</A> format, and it now has its very own web address!<SPAN style="mso-spacerun: yes"> </SPAN>This will allow updates to be made throughout the year. Your organization or agency may want to consider posting the link to the guide on your website so your clients and members can always find it (see the short article below for the link and suggested wording).<o:p></o:p></SPAN></P>
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<P class=MsoNormal style="MARGIN: 0in 0in 0pt"><SPAN style="FONT-SIZE: 11pt; COLOR: black; FONT-FAMILY: Arial">If someone else in your organization is a more appropriate contact point for these types of emails, please let me know. And if you do not want to receive future emails like this one, please reply and request your name be removed.<o:p></o:p></SPAN></P>
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<P class=MsoNormal style="MARGIN: 0in 0in 0pt"><SPAN style="FONT-SIZE: 11pt; COLOR: black; FONT-FAMILY: Arial">Kay <st1:State w:st="on"><st1:place w:st="on">Del</st1:place></st1:State><o:p></o:p></SPAN></P>
<P class=MsoNormal style="MARGIN: 0in 0in 0pt; mso-margin-top-alt: auto; mso-margin-bottom-alt: auto"><B><SPAN style="FONT-SIZE: 18pt; COLOR: navy; FONT-FAMILY: 'Vladimir Script'; mso-bidi-font-family: Arial">Kay Del Marshall</SPAN></B><SPAN style="FONT-SIZE: 10pt; FONT-FAMILY: Arial"> <BR></SPAN><B><I><SPAN style="FONT-SIZE: 10pt; FONT-FAMILY: 'Lucida Sans Unicode'">Senior Stakeholder Liaison</SPAN></I></B><SPAN style="FONT-SIZE: 10pt; FONT-FAMILY: Arial"><BR></SPAN><B><I><SPAN style="FONT-SIZE: 10pt; FONT-FAMILY: 'Lucida Sans Unicode'; mso-bidi-font-size: 12.0pt">Small Business & Self-Employed C/L/D</SPAN></I></B><SPAN style="FONT-SIZE: 10pt; FONT-FAMILY: Arial"><BR></SPAN><st1:Street w:st="on"><st1:address w:st="on"><B><I><SPAN style="FONT-SIZE: 10pt; FONT-FAMILY: 'Lucida Sans Unicode'">1220 S.W. 3rd Avenue</SPAN></I></B></st1:address></st1:Street><B><I><SPAN style="FONT-SIZE: 10pt; FONT-FAMILY: 'Lucida Sans Unicode'">, Mail Stop O-185</SPAN></I></B><SPAN style="FONT-SIZE: 10pt; FONT-FAMILY: Arial"> <BR></SPAN><st1:place w:st="on"><st1:City w:st="on"><B><I><SPAN style="FONT-SIZE: 10pt; FONT-FAMILY: 'Lucida Sans Unicode'">Portland</SPAN></I></B></st1:City><B><I><SPAN style="FONT-SIZE: 10pt; FONT-FAMILY: 'Lucida Sans Unicode'">, <st1:State w:st="on">Oregon</st1:State> <st1:PostalCode w:st="on">97204</st1:PostalCode></SPAN></I></B></st1:place><SPAN style="FONT-SIZE: 10pt; FONT-FAMILY: Arial"> <BR></SPAN><B><I><SPAN style="FONT-SIZE: 10pt; FONT-FAMILY: 'Lucida Bright'; mso-bidi-font-family: Arial">503-326-5240 Phone</SPAN></I></B><SPAN style="FONT-SIZE: 10pt; FONT-FAMILY: Arial"> <BR></SPAN><B><I><SPAN style="FONT-SIZE: 10pt; FONT-FAMILY: 'Lucida Bright'; mso-bidi-font-family: Arial">503-326-5957 Fax</SPAN></I></B><SPAN style="FONT-SIZE: 10pt; FONT-FAMILY: Arial"> <BR></SPAN><B><I><SPAN style="FONT-SIZE: 10pt; FONT-FAMILY: 'Lucida Bright'; mso-bidi-font-family: Arial">E-Mail: KayDel.Marshall@irs.gov</SPAN></I></B><SPAN style="FONT-SIZE: 10pt; FONT-FAMILY: Arial"> <BR></SPAN><B><I><SPAN style="FONT-SIZE: 10pt; FONT-FAMILY: 'Lucida Bright'; mso-bidi-font-family: Arial">ID #93-10646</SPAN></I></B><SPAN style="FONT-SIZE: 10pt; FONT-FAMILY: Arial"><o:p></o:p></SPAN></P>
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<P class=MsoNormal style="MARGIN: 0in 0in 0pt"><st1:State w:st="on"><st1:place w:st="on"><SPAN class=storyhead><B><SPAN style="FONT-SIZE: 11pt; COLOR: blue; FONT-FAMILY: Arial">Oregon</SPAN></B></SPAN></st1:place></st1:State><SPAN class=storyhead><B><SPAN style="FONT-SIZE: 11pt; COLOR: blue; FONT-FAMILY: Arial"> Event Updates: </SPAN></B></SPAN></P>
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<P class=MsoNormal style="MARGIN: 0in 0in 0pt"><STRONG><SPAN style="FONT-SIZE: 11pt; COLOR: blue; FONT-FAMILY: Arial">4th Annual Reverse Vendor Trade Show, </SPAN></STRONG><SPAN class=storyhead><SPAN style="FONT-SIZE: 10pt; COLOR: black; FONT-FAMILY: Arial">Wednesday, March 18, 2009, 10:00 a.m. to 3:00 p.m. at the Salem Conference Center, Contact Cynthia Roda at 503-591-4379. Offers opportunities for vendors to interact with government procurement agencies from <st1:State w:st="on">Oregon</st1:State> and <st1:place w:st="on">Southwest Washington</st1:place>.<o:p></o:p></SPAN></SPAN></P>
<P class=MsoNormal style="MARGIN: 0in 0in 0pt"><SPAN class=storyhead><SPAN style="FONT-SIZE: 10pt; COLOR: black; FONT-FAMILY: Arial"><o:p> </o:p></SPAN></SPAN></P>
<P class=MsoNormal style="MARGIN: 0in 0in 0pt"><STRONG><SPAN style="FONT-SIZE: 11pt; COLOR: blue; FONT-FAMILY: Arial">Free Webinar on Identity Theft:<SPAN style="mso-spacerun: yes"> </SPAN></SPAN></STRONG><STRONG><SPAN style="FONT-WEIGHT: normal; FONT-SIZE: 11pt; FONT-FAMILY: Arial; mso-bidi-font-weight: bold">Tuesday, March 17, from 10:00 a.m. to 11:30 a.m.<SPAN style="mso-spacerun: yes"> </SPAN>The State of <st1:place w:st="on"><st1:State w:st="on">Oregon</st1:State></st1:place>, the Federal Trade Commission, the Social Security Administration and IRS will present State and Federal Information on ID Theft.<SPAN style="mso-spacerun: yes"> </SPAN>Invitations will be e-mailed to you soon, but, if you are interested in receiving an invitation and are not on this e-mail list, please e-mail </SPAN></STRONG><SPAN style="FONT-SIZE: 10pt; FONT-FAMILY: Arial"><A href="mailto:SL.Northwest@irs.gov">SL.Northwest@irs.gov</A> with ID Theft in the Subject line to make sure that you get an invitation.</SPAN><STRONG><SPAN style="FONT-WEIGHT: normal; FONT-SIZE: 11pt; FONT-FAMILY: Arial; mso-bidi-font-weight: bold"><o:p></o:p></SPAN></STRONG></P>
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<P class=MsoNormal style="MARGIN: 0in 0in 0pt"><STRONG><SPAN style="COLOR: blue; FONT-FAMILY: Arial"><FONT size=3>Northwest Food Service Show</FONT></SPAN></STRONG><SPAN class=storyhead><SPAN style="FONT-SIZE: 10pt; COLOR: black; FONT-FAMILY: Arial">, March 29 & 30, Oregon Convention Center, sponsored by The Oregon Restaurant Association and the Washington Restaurant Association. Contact ORA for information at 503-682-4422</SPAN></SPAN></P>
<P class=MsoNormal style="MARGIN: 0in 0in 0pt; mso-margin-top-alt: auto; mso-margin-bottom-alt: auto"><FONT face="Times New Roman"><FONT size=3><STRONG><SPAN style="COLOR: blue">OAME 21st Annual Conference and Tradeshow on May 7th 2009,</SPAN></STRONG><SPAN style="COLOR: blue"> </SPAN></FONT><SPAN style="FONT-SIZE: 10pt; COLOR: black">at the <st1:place w:st="on"><st1:PlaceName w:st="on">Oregon</st1:PlaceName> <st1:PlaceType w:st="on">Convention Center</st1:PlaceType></st1:place> and be a part of this wonderful experience. To know more of this event, please contact us at </SPAN></FONT><SPAN style="COLOR: blue"><A title="BLOCKED::blocked::mailto:oame@oame.org
blocked::mailto:oame@oame.org" href="blocked::blocked::mailto:oame@oame.org"><SPAN style="FONT-SIZE: 10pt; COLOR: black; FONT-FAMILY: Tahoma">oame@oame.org</SPAN></A></SPAN><FONT face="Times New Roman"><SPAN style="FONT-SIZE: 10pt; COLOR: black">. </SPAN><SPAN style="COLOR: blue"><FONT size=3> <o:p></o:p></FONT></SPAN></FONT></P>
<P class=MsoNormal style="MARGIN: 0in 0in 0pt; mso-margin-top-alt: auto; mso-margin-bottom-alt: auto"><STRONG><SPAN style="COLOR: blue; FONT-FAMILY: Arial"><FONT size=3>2nd <st1:place w:st="on"><st1:PlaceName w:st="on">Annual</st1:PlaceName> <st1:PlaceName w:st="on">South</st1:PlaceName> <st1:PlaceType w:st="on">Coast</st1:PlaceType></st1:place> Business Resource Fair </FONT></SPAN></STRONG><FONT face="Times New Roman"><SPAN style="FONT-SIZE: 10pt; COLOR: black">sponsored by the South Coast Employer Council and area partners will be hosting the on Saturday, May 16th, 2009 to kick-off Small Business Week May 18-22, 2009. Contact Becky Lunetta, 541-756-8459 ext 517 or 1-800-872-4942 ext 517</SPAN><SPAN style="COLOR: black; FONT-FAMILY: Tahoma"><o:p></o:p></SPAN></FONT></P>
<P class=MsoNormal style="MARGIN: 0in 0in 0pt; mso-margin-top-alt: auto; mso-margin-bottom-alt: auto"><FONT face="Times New Roman"><st1:State w:st="on"><STRONG><SPAN style="FONT-SIZE: 13.5pt; COLOR: blue">Oregon</SPAN></STRONG></st1:State><STRONG><SPAN style="FONT-SIZE: 13.5pt; COLOR: blue"> Small Business Fair</SPAN><SPAN style="COLOR: blue"><FONT size=3>,</FONT></SPAN></STRONG><FONT size=3> </FONT><SPAN style="FONT-SIZE: 10pt; COLOR: black">September 19, 2009, <st1:place w:st="on"><st1:PlaceName w:st="on">Oregon</st1:PlaceName> <st1:PlaceType w:st="on">Convention Center</st1:PlaceType></st1:place>, Contact Linda Repp for Exhibitor Information at 503-329-4260 or e-mail her at </SPAN></FONT><A title="BLOCKED::mailto:Linda.E.Repp@state.or.us
mailto:Linda.E.Repp@state.or.us" href="blocked::mailto:Linda.E.Repp@state.or.us"><SPAN style="FONT-SIZE: 10pt; COLOR: black"><FONT face="Times New Roman">Linda.E.Repp@state.or.us</FONT></SPAN></A><SPAN style="FONT-SIZE: 10pt; COLOR: black"><FONT face="Times New Roman">.<SPAN style="mso-spacerun: yes"> </SPAN><o:p></o:p></FONT></SPAN></P>
<P class=MsoNormal style="MARGIN: 0in 0in 0pt; mso-layout-grid-align: none"><STRONG><SPAN style="FONT-SIZE: 11pt; COLOR: blue; FONT-FAMILY: Arial">Rogue Valley Business Resource Fair, </SPAN></STRONG><SPAN style="FONT-SIZE: 10pt; COLOR: black"><FONT face="Times New Roman"><SPAN style="mso-spacerun: yes"> </SPAN>Saturday, </FONT></SPAN><SPAN style="FONT-SIZE: 10pt; FONT-FAMILY: 'Courier New'">October 3, 2009,9a.m–2:00 P.M at Rogue Community College, Southern Oregon University Higher Education Center, 312 East 8<SUP>th</SUP> Street, Medford, Oregon Contact Ainoura Oussenbec at <A href="mailto:Ainoura.Oussenbec@state.or.us">Ainoura.Oussenbec@state.or.us</A> at or Phone: (541) 776-60 60 ext. 233<o:p></o:p></SPAN></P>
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<P class=MsoNormal style="MARGIN: 0in 0in 0pt"><SPAN class=storyhead><B style="mso-bidi-font-weight: normal"><SPAN style="FONT-SIZE: 11pt; COLOR: blue; FONT-FAMILY: Arial">IRS Updates & News Releases:</SPAN></B></SPAN><SPAN class=storyhead><B style="mso-bidi-font-weight: normal"><SPAN style="FONT-SIZE: 11pt; COLOR: blue"><o:p></o:p></SPAN></B></SPAN></P>
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<H2 style="MARGIN: 0in 0in 0pt; mso-line-height-alt: 10.5pt"><SPAN style="FONT-SIZE: 11pt; COLOR: blue">Tax Provisions in the American Recovery and Reinvestment Act of 2009</SPAN></H2>
<P class=MsoNormal style="MARGIN: 0in 0in 0pt"><SPAN class=storyhead><SPAN style="FONT-SIZE: 10pt; COLOR: blue; FONT-FAMILY: Arial"><A href="http://www.irs.gov/newsroom/article/0,,id=204335,00.html?portlet=6">http://www.irs.gov/newsroom/article/0,,id=204335,00.html?portlet=6</A></SPAN></SPAN><SPAN class=storyhead><SPAN style="FONT-SIZE: 10pt; FONT-FAMILY: Arial"><o:p></o:p></SPAN></SPAN></P>
<P style="MARGIN: 0in 0in 0pt"><SPAN style="FONT-SIZE: 10pt">Congress has approved and the President has signed new economic stimulus legislation, the American Recovery and Reinvestment Act of 2009. The IRS is working closely with Congress and the administration on the stimulus legislation and will implement tax-related provisions of the new program as quickly as possible.<SPAN style="mso-spacerun: yes"> </SPAN>Additional details will be available on this Web site, IRS.gov, as soon as they become available.<SPAN style="mso-spacerun: yes"> </SPAN>See the link above for a few questions and answers on the legislation.<SPAN style="mso-spacerun: yes"> </SPAN>A <A href="http://www.irs.gov/app/scripts/exit.jsp?dest=http%3A%2F%2Ffinance.senate.gov%2Fpress%2FBpress%2F2009press%2Fprb021209.pdf">summary of the key provisions</A> is available from the Senate Finance and <st1:Street w:st="on"><st1:address w:st="on">House Ways</st1:address></st1:Street> and Means committees.<SPAN style="mso-spacerun: yes"> </SPAN>See <A href="http://finance.senate.gov/press/Bpress/2009press/prb021209.pdf">http://finance.senate.gov/press/Bpress/2009press/prb021209.pdf</A> <o:p></o:p></SPAN></P>
<P class=MsoNormal style="MARGIN: 0in 0in 0pt; mso-margin-top-alt: auto; mso-margin-bottom-alt: auto"><B><SPAN style="FONT-SIZE: 11pt; COLOR: blue; FONT-FAMILY: Arial">Social Security Payment Related to Above Law<SPAN style="mso-spacerun: yes"> </SPAN></SPAN></B><FONT face="Times New Roman" size=3>Social Security Administration will pay all eligible Social Security and SSI beneficiaries $250 by late May 2009, so they should expect to receive a payment by no later than the first week of June 2009. The one-time payment will be a separate payment, which will not be included in the regular monthly benefit payment. </FONT><SPAN style="FONT-SIZE: 10pt; FONT-FAMILY: Arial">The following link available from the SSA.GOV website provides a summary of Social Security's plan for issuing over 60 million one-time payments as directed by the American Recovery and Reinvestment Act of 2009:<SPAN style="COLOR: navy"><SPAN style="mso-spacerun: yes"> </SPAN></SPAN></SPAN><A title=http://www.socialsecurity.gov/payment/ href="http://www.socialsecurity.gov/payment/"><SPAN style="FONT-SIZE: 10pt; FONT-FAMILY: Arial; mso-bidi-font-size: 12.0pt">http://www.socialsecurity.gov/payment/</SPAN></A><FONT size=3><FONT face="Times New Roman"> </FONT></FONT></P>
<P class=MsoNormal style="MARGIN: 0in 0in 0pt; mso-margin-top-alt: auto; mso-margin-bottom-alt: auto"><SPAN class=storyhead><SPAN style="FONT-SIZE: 10pt; COLOR: navy; FONT-FAMILY: Arial"><o:p><SPAN class=989324120-18022009><STRONG><FONT color=#ff0000>NOTE: SSA, THE RAILROAD RETIREMENT BOARD AND THE VETERANS ADMINISTRATION (DISABLED VETS)WILL ALL BE MAKING THE PAYMENTS DIRECTLY TO THEIR RECIPIENTS. PAYMENTS WILL NOT BE COMING FROM IRS THIS YEAR. AGENCIES WILL COORDINATE TO ELIMINATE DUPLICATE PAYMENTS. FOR EXAMPLE, IT THEY ARE RECEIVING SSA AND VETS DISABILITY, THEY WILL ONLY GET ONE $250 PAYMENT.</FONT></STRONG></SPAN></o:p></SPAN></SPAN></P>
<P class=MsoNormal style="MARGIN: 0in 0in 0pt"><B><SPAN style="FONT-SIZE: 11pt; COLOR: blue; FONT-FAMILY: Arial">2009 Small Business Resource Guide Available!<SPAN style="mso-spacerun: yes"> </SPAN>It’s on the Web </SPAN></B><SPAN style="FONT-SIZE: 10pt; FONT-FAMILY: Arial"><A href="http://www.sbrg.irs.gov/">http://www.sbrg.irs.gov/</A><o:p></o:p></SPAN></P>
<P class=MsoNormal style="MARGIN: 0in 0in 0pt"><SPAN style="FONT-SIZE: 10pt; FONT-FAMILY: Arial">The IRS Small Business Resource Guide is changing from a CD to an <A title="http://www.sbrg.irs.gov/index.htm
online" href="http://www.sbrg.irs.gov/index.htm">online</A> format for 2009, and it now has its very own web address!<SPAN style="mso-spacerun: yes"> </SPAN>This will allow updates to be made as needed.<SPAN style="mso-spacerun: yes"> </SPAN>Be sure to mark it as a “favorite” on your web browser.<SPAN style="mso-spacerun: yes"> </SPAN>It still includes information on How to Write a Business Plan and all the need-to-know startup information for new businesses.<o:p></o:p></SPAN></P>
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<P class=MsoNormal style="MARGIN: 0in 0in 0pt"><B><SPAN style="FONT-SIZE: 11pt; COLOR: blue; FONT-FAMILY: Arial">Small Business Video and Audio Presentations <o:p></o:p></SPAN></B></P>
<P class=MsoNormal style="MARGIN: 0in 0in 0pt"><SPAN style="FONT-SIZE: 10pt; FONT-FAMILY: Arial">A <A title=http://www.irs.gov/businesses/small/article/0,,id=97726,00.html href="http://www.irs.gov/businesses/small/article/0,,id=97726,00.html"><SPAN style="COLOR: windowtext; TEXT-DECORATION: none; text-underline: none">new page</SPAN></A> on IRS.gov features video and audio presentations on a variety of topics for small businesses and self-employed taxpayers. Visit it here: <A href="http://www.irs.gov/businesses/small/article/0,,id=97726,00.html">http://www.irs.gov/businesses/small/article/0,,id=97726,00.html</A><o:p></o:p></SPAN></P>
<P class=MsoNormal style="MARGIN: 0in 0in 0pt"><SPAN style="FONT-SIZE: 10pt; FONT-FAMILY: Arial">An online <A title=http://www.irs.gov/businesses/small/article/0,,id=200424,00.html href="http://www.irs.gov/businesses/small/article/0,,id=200424,00.html"><SPAN style="COLOR: windowtext; TEXT-DECORATION: none; text-underline: none">audio podcast</SPAN></A> for first-time Schedule C filers includes basic tips to help new business owners avoid potential problems. Visit it here: <A href="http://www.irs.gov/businesses/small/article/0,,id=200424,00.html">http://www.irs.gov/businesses/small/article/0,,id=200424,00.html</A><o:p></o:p></SPAN></P>
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<H2 style="MARGIN: 0in 0in 0pt; mso-line-height-alt: 10.5pt"><SPAN style="FONT-SIZE: 11pt; COLOR: blue">New Page on IRS.gov - Bartering Income<o:p></o:p></SPAN></H2>
<P class=MsoNormal style="MARGIN: 0in 0in 0pt"><SPAN style="FONT-SIZE: 10pt; FONT-FAMILY: Arial"><A href="http://www.irs.gov/businesses/small/article/0,,id=187904,00.html">http://www.irs.gov/businesses/small/article/0,,id=187904,00.html</A><o:p></o:p></SPAN></P>
<P class=MsoNormal style="MARGIN: 0in 0in 0pt"><FONT size=3><FONT face="Times New Roman">In today’s economy, small-business owners are looking at other sources of commerce, including the exchange of goods and services, or bartering. Bartering is the trading of one product or service for another. Usually there is no exchange of cash. Any business owner or professional who has a product or service to offer can barter.<SPAN style="mso-spacerun: yes"> </SPAN>While our ancestors may have exchanged eggs for corn, today you can barter computer services for auto repair. Another example of a one-on-one, non-barter exchange transaction is a plumber doing repair work for a dentist in exchange for dental services. The fair market value of the goods and services exchanged must be reported as income by both parties. Barter may take place on an informal one-on-one basis between individuals and businesses, or it can take place on a third party basis through a modern barter exchange company.<SPAN style="mso-spacerun: yes"> </SPAN>For tax purposes, barter is treated like ordinary sales, and its value must be reported. The barter exchanges record all transactions and report them to the Internal Revenue Service.<SPAN style="mso-spacerun: yes"> </SPAN>Taxpayers should treat barter income like any other business activity. Keep good records, work with a reputable barter exchange and consult the IRS or a tax professional with any questions.<SPAN style="mso-spacerun: yes"> </SPAN>See the Bartering Income page for more information on your how barter income is taxed, including depreciated assets, appreciated assets, how to report it if bartering is your trade or business, and a video on barter income.<SPAN style="FONT-SIZE: 10pt; FONT-FAMILY: Arial"><o:p></o:p></SPAN></FONT></FONT></P>
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<H2 style="MARGIN: 0in 0in 0pt; mso-line-height-alt: 10.5pt"><SPAN style="FONT-SIZE: 11pt; COLOR: blue">New Page on IRS.gov - Online <st1:place w:st="on"><st1:PlaceName w:st="on">Auction</st1:PlaceName> <st1:PlaceName w:st="on">Sellers</st1:PlaceName> <st1:PlaceName w:st="on">Tax</st1:PlaceName> <st1:PlaceType w:st="on">Center</st1:PlaceType></st1:place><o:p></o:p></SPAN></H2>
<H2 style="MARGIN: 0in 0in 0pt; LINE-HEIGHT: 10.5pt"><SPAN style="FONT-WEIGHT: normal; FONT-SIZE: 10pt; mso-bidi-font-weight: bold"><A href="http://www.irs.gov/businesses/small/industries/article/0,,id=163622,00.html">http://www.irs.gov/businesses/small/industries/article/0,,id=163622,00.html</A><o:p></o:p></SPAN></H2>
<H2 style="MARGIN: 0in 0in 0pt; LINE-HEIGHT: 10.5pt"><SPAN style="FONT-WEIGHT: normal; FONT-SIZE: 10pt; COLOR: windowtext; mso-bidi-font-weight: bold">This page includes links to information on reporting income and deducting expenses for online auction sellers, maintaining records, taxability of Online Auction sales proceeds, and how to tell if your online auction activity is a hobby or a business.<SPAN style="mso-spacerun: yes"> </SPAN>There is also a link to a video which provides an overview of online auction seller tax responsibilities.<o:p></o:p></SPAN></H2>
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<H2 style="MARGIN: 0in 0in 0pt; mso-line-height-alt: 10.5pt"><SPAN style="FONT-SIZE: 11pt; COLOR: blue">Tax Tips for 2009<o:p></o:p></SPAN></H2>
<P style="MARGIN: 0in 0in 0pt"><SPAN style="FONT-SIZE: 10pt; COLOR: blue"><A href="http://www.irs.gov/newsroom/content/0,,id=104608,00.html?portlet=2">http://www.irs.gov/newsroom/content/0,,id=104608,00.html?portlet=2</A><o:p></o:p></SPAN></P>
<P style="MARGIN: 0in 0in 0pt"><SPAN style="FONT-SIZE: 10pt">The Internal Revenue Service is offering a daily series of Tax Tips for the 2009 federal tax filing season that began this month.<SPAN style="mso-spacerun: yes"> </SPAN>Tax Tips offer concise, useful information on topics affecting millions of taxpayers. More than 70 tips on federal taxes will be available with a new one for each business day until the April 15 tax filing deadline.<SPAN style="mso-spacerun: yes"> </SPAN>Tips are available as easy-to-understand <A href="http://www.irs.gov/newsroom/content/0,,id=104608,00.html">text</A> as well as several <A href="http://www.irs.gov/newsroom/article/0,,id=179391,00.html">audio</A> files for podcast.<o:p></o:p></SPAN></P>
<P style="MARGIN: 0in 0in 0pt"><SPAN style="FONT-SIZE: 10pt">Sample text-based Tax Tip topics include:<o:p></o:p></SPAN></P>
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<LI class=MsoNormal style="MARGIN: 0in 0in 0pt; COLOR: black; LINE-HEIGHT: 10.5pt; mso-list: l0 level1 lfo1; tab-stops: list .5in"><SPAN style="FONT-SIZE: 10pt; FONT-FAMILY: Arial">Choosing a tax preparer <o:p></o:p></SPAN>
<LI class=MsoNormal style="MARGIN: 0in 0in 0pt; COLOR: black; LINE-HEIGHT: 10.5pt; mso-list: l0 level1 lfo1; tab-stops: list .5in"><SPAN style="FONT-SIZE: 10pt; FONT-FAMILY: Arial">How e-file can make filing easier and getting you your refund faster <o:p></o:p></SPAN>
<LI class=MsoNormal style="MARGIN: 0in 0in 0pt; COLOR: black; LINE-HEIGHT: 10.5pt; mso-list: l0 level1 lfo1; tab-stops: list .5in"><SPAN style="FONT-SIZE: 10pt; FONT-FAMILY: Arial">What tax records to keep <o:p></o:p></SPAN></LI></UL>
<P style="MARGIN: 0in 0in 0pt"><SPAN style="FONT-SIZE: 10pt">Taxpayers can receive new text-based Tax Tips via email when they are published by subscribing through the <A href="http://www.irs.gov/newsroom/content/0,,id=103381,00.html">e-News Subscriptions</A> page on IRS.gov. <o:p></o:p></SPAN></P>
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<P style="MARGIN: 0in 0in 0pt"><B style="mso-bidi-font-weight: normal"><SPAN style="FONT-SIZE: 11pt; COLOR: blue">Recent Articles from e-News for Small Businesses<o:p></o:p></SPAN></B></P>
<P class=MsoNormal style="MARGIN: 0in 0in 0pt"><B><SPAN style="FONT-SIZE: 10pt; FONT-FAMILY: Arial">2009 SB/SE Customer Base Survey in progress<o:p></o:p></SPAN></B></P>
<P class=MsoNormal style="MARGIN: 0in 0in 0pt"><SPAN style="FONT-SIZE: 10pt; FONT-FAMILY: Arial">The Small Business/Self-Employed division is conducting its annual <A title=http://www.irs.gov/taxpros/article/0,,id=187768,00.html href="http://www.irs.gov/taxpros/article/0,,id=187768,00.html">telephone survey</A> of small business and self-employed taxpayers through mid-April. If you are contacted to take the survey, please help us improve our products and services by sharing your thoughts and opinions. <o:p></o:p></SPAN></P>
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<P style="MARGIN: 0in 0in 0pt"><B><SPAN style="FONT-SIZE: 11pt; COLOR: blue">Subscribe to e-News for Small Businesses<o:p></o:p></SPAN></B></P>
<P style="MARGIN: 0in 0in 0pt"><SPAN style="FONT-SIZE: 10pt">If you would like to receive e-News for Small Businesses, please visit this link to subscribe: <A href="http://www.irs.gov/businesses/small/content/0,,id=154826,00.html">http://www.irs.gov/businesses/small/content/0,,id=154826,00.html</A></SPAN><SPAN style="FONT-SIZE: 10pt; COLOR: windowtext"><o:p></o:p></SPAN></P>
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