<HTML xmlns:o = "urn:schemas-microsoft-com:office:office" xmlns:st1 = "urn:schemas-microsoft-com:office:smarttags"><HEAD>
<META http-equiv=Content-Type content="text/html; charset=utf-8">
<META content="MSHTML 6.00.2900.3492" name=GENERATOR></HEAD>
<BODY style="MARGIN: 4px 4px 1px; FONT: 14pt Footlight MT Light">
<DIV>Good afternoon,</DIV>
<DIV> </DIV>
<DIV>Here's the latest from KayDel Marshall with the IRS Small Business and Self Employed Division in Oregon.</DIV>
<DIV> </DIV>
<DIV>Have a great evening.</DIV>
<DIV> </DIV>
<DIV>
<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:MLJZJPZFNAPT.IMAGE_91.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><BR><BR>>>> "Marshall KayDel D" <KayDel.Marshall@irs.gov> 4/28/2009 1:03 PM >>><BR></DIV>
<DIV dir=ltr align=left> </DIV>
<DIV></DIV>
<DIV dir=ltr align=left><FONT face=Arial size=2><SPAN class=storyhead><SPAN style="FONT-SIZE: 11pt; COLOR: blue; FONT-FAMILY: Arial"><SPAN class=679264115-28042009><FONT color=#000000 size=4><SPAN style="FONT-SIZE: 11pt"><STRONG>Dear Business Organization:<o:p></o:p></STRONG></SPAN></DIV>
<DIV>
<DIV dir=ltr align=left>
<P style="BACKGROUND: white; MARGIN: 0in 0in 0pt; LINE-HEIGHT: normal"><SPAN style="FONT-SIZE: 11pt"><STRONG> <o:p></o:p></STRONG></SPAN></P>
<P class=MsoNormal style="MARGIN: 0in 0in 0pt; mso-layout-grid-align: none"><SPAN style="FONT-SIZE: 11pt; FONT-FAMILY: Arial"><STRONG>We are pleased to provide you with the latest IR<SPAN class=429030323-09042009>S Event Updates</SPAN> 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></STRONG></SPAN></P>
<P style="BACKGROUND: white; MARGIN: 0in 0in 0pt; LINE-HEIGHT: normal"><SPAN style="FONT-SIZE: 11pt"><o:p><STRONG> </STRONG></o:p></SPAN></P>
<P class=MsoNormal style="MARGIN: 0in 0in 0pt"><SPAN style="FONT-SIZE: 11pt; FONT-FAMILY: Arial"><STRONG>There are a few new updates to the provisions of the <SPAN style="mso-bidi-font-style: italic">American Recovery and Reinvestment Act of 2009. <SPAN style="mso-spacerun: yes"> </SPAN>I continue to encourage you to set up a link to the main ARRA web page so your members and clients can get the latest information:<SPAN style="mso-spacerun: yes"> </SPAN><A title=http://www.irs.gov/newsroom/article/0,,id=204335,00.html?portlet=6 href="http://www.irs.gov/newsroom/article/0,,id=204335,00.html?portlet=6">Tax Provisions in the American Recovery and Reinvestment Act of 2009</A> -- </SPAN><SPAN class=storyhead><SPAN style="COLOR: blue"><A title=http://www.irs.gov/newsroom/article/0,,id=204335,00.html?portlet=6 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><o:p></o:p></SPAN></SPAN></STRONG></SPAN></P>
<P class=MsoNormal style="MARGIN: 0in 0in 0pt"><SPAN style="FONT-SIZE: 11pt; FONT-FAMILY: Arial; mso-bidi-font-style: italic"><o:p><STRONG> </STRONG></o:p></SPAN></P>
<P style="BACKGROUND: white; MARGIN: 0in 0in 0pt; LINE-HEIGHT: normal"><SPAN style="FONT-SIZE: 11pt"><STRONG>Below are summaries and links to the most recent headliners and news releases your members might be interested in. The title and summary are designed to give you a brief overview of the article<st1:PersonName w:st="on">'</st1:PersonName>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></STRONG></SPAN></P>
<P style="BACKGROUND: white; MARGIN: 0in 0in 0pt; LINE-HEIGHT: normal"><SPAN style="FONT-SIZE: 11pt"><o:p><STRONG> </STRONG></o:p></SPAN></P>
<P class=MsoNormal style="MARGIN: 0in 0in 0pt"><SPAN style="FONT-SIZE: 11pt; COLOR: black; FONT-FAMILY: Arial"><STRONG>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></STRONG></SPAN></P>
<P class=MsoNormal style="MARGIN: 0in 0in 0pt"><SPAN style="FONT-SIZE: 11pt; FONT-FAMILY: Arial"><o:p><STRONG> </STRONG></o:p></SPAN></P>
<P class=MsoNormal style="MARGIN: 0in 0in 0pt"><SPAN style="FONT-SIZE: 11pt; FONT-FAMILY: Arial"><STRONG>Ka<SPAN class=429030323-09042009>yDel</SPAN></STRONG></SPAN><SPAN style="FONT-SIZE: 11pt; FONT-FAMILY: Arial"><SPAN class=429030323-09042009></P><FONT face=Arial size=2>
<P align=left><FONT face="Vladimir Script" color=navy size=5><SPAN style="FONT-WEIGHT: bold; FONT-SIZE: 18pt; COLOR: navy; FONT-FAMILY: 'Vladimir Script'">KayDel Marshall</SPAN></FONT><STRONG> <BR><I><FONT face="Lucida Sans Unicode"><SPAN style="FONT-WEIGHT: bold; FONT-STYLE: italic; FONT-FAMILY: 'Lucida Sans Unicode'">Senior Stakeholder Liaison</SPAN></FONT></I><BR><EM><FONT face="Lucida Sans Unicode" size=2>Small Business & Self-Employed C/L/D</FONT></EM><BR><I><FONT face="Lucida Sans Unicode" size=2><SPAN style="FONT-WEIGHT: bold; FONT-SIZE: 10pt; FONT-STYLE: italic; FONT-FAMILY: 'Lucida Sans Unicode'">1220 S.W. 3rd Avenue, Mail Stop O-185</SPAN></FONT></I> <BR><I><FONT face="Lucida Sans Unicode" size=2><SPAN style="FONT-WEIGHT: bold; FONT-SIZE: 10pt; FONT-STYLE: italic; FONT-FAMILY: 'Lucida Sans Unicode'">Portland, Oregon 97204</SPAN></FONT></I> <BR><I><FONT face="Lucida Bright"><SPAN style="FONT-WEIGHT: bold; FONT-STYLE: italic; FONT-FAMILY: 'Lucida Bright'">503-326-5240 Phone</SPAN></FONT></I> <BR><I><FONT face="Lucida Bright"><SPAN style="FONT-WEIGHT: bold; FONT-STYLE: italic; FONT-FAMILY: 'Lucida Bright'">503-326-5957 Fax</SPAN></FONT></I> <BR><I><FONT face="Lucida Bright"><SPAN style="FONT-WEIGHT: bold; FONT-STYLE: italic; FONT-FAMILY: 'Lucida Bright'">E-Mail: KayDel.Marshall@irs.gov</SPAN></FONT></I> <BR><I><FONT face="Lucida Bright"><SPAN style="FONT-WEIGHT: bold; FONT-STYLE: italic; FONT-FAMILY: 'Lucida Bright'">ID #93-10646</SPAN></FONT></I></STRONG></P></FONT></SPAN></SPAN></FONT></SPAN></SPAN></SPAN></DIV>
<DIV dir=ltr align=left><SPAN class=storyhead><SPAN style="FONT-SIZE: 11pt; COLOR: blue; FONT-FAMILY: Arial"><SPAN class=679264115-28042009><FONT color=#000000 size=4><STRONG></STRONG></FONT></SPAN></SPAN></SPAN> </DIV>
<DIV dir=ltr align=left><SPAN class=storyhead><SPAN style="FONT-SIZE: 11pt; COLOR: blue; FONT-FAMILY: Arial"><SPAN class=679264115-28042009><FONT color=#000000 size=4><STRONG>Upcoming Events</STRONG></FONT></SPAN></SPAN></SPAN></DIV>
<DIV><SPAN class=storyhead><SPAN style="FONT-SIZE: 11pt; COLOR: blue; FONT-FAMILY: Arial"><SPAN class=679264115-28042009><FONT color=#000000 size=4><FONT size=2></FONT> </DIV></FONT></SPAN></SPAN></SPAN>
<DIV><SPAN class=storyhead><SPAN style="FONT-SIZE: 11pt; COLOR: blue; FONT-FAMILY: Arial"><SPAN class=679264115-28042009><SPAN class=086211617-27022009><FONT size=3><FONT color=#000000><FONT size=2>1. Free IRS National Phone Forum<SPAN class=399015215-28042009>.</SPAN> </FONT><A title=http://www.irs.gov/businesses/small/article/0,,id=158856,00.html/ href="BLOCKED::http://www.irs.gov/businesses/small/article/0,,id=158856,00.html/"><SPAN title=http://www.irs.gov/businesses/small/article/0,,id=158856,00.html/ style="mso-ansi-font-size: 12.0pt; mso-bidi-font-size: 12.0pt; mso-ascii-font-family: 'Times New Roman'; mso-hansi-font-family: 'Times New Roman'; mso-bidi-font-family: 'Times New Roman'"><FONT title=http://www.irs.gov/businesses/small/article/0,,id=158856,00.html/ color=#0000ff size=2>Proper Worker Classification</FONT></SPAN></A><FONT size=2><SPAN class=399015215-28042009> </SPAN>- Wednesday, Ma<SPAN class=399015215-28042009>y</SPAN> <SPAN class=399015215-28042009>20</SPAN>, 2009.</FONT><SPAN class=399015215-28042009><FONT size=2> </FONT></SPAN></FONT></FONT></SPAN></SPAN></SPAN></SPAN></DIV>
<DIV><SPAN class=storyhead><SPAN style="FONT-SIZE: 11pt; COLOR: blue; FONT-FAMILY: Arial"><SPAN class=679264115-28042009><FONT color=#000000 size=4><SPAN class=399015215-28042009><FONT size=2>2. Tax Talk Today - Specialty Taxes.</FONT> <FONT size=2>The May 12 <SPAN class=168292518-28042009><FONT color=#0000ff> </FONT></SPAN></FONT><A title=http://www.taxtalktoday.com/ href="BLOCKED::http://www.taxtalktoday.com/"><FONT title=http://www.taxtalktoday.com/ color=#0000ff size=2>Tax Talk Today</FONT></A><FONT size=3><FONT size=2> <SPAN class=168292518-28042009><FONT color=#0000ff> </FONT></SPAN>discusses estate, gift and employment taxes. Tune in before 2:00 p.m. ET to get any program materials available.</FONT> </FONT></SPAN></FONT></SPAN></SPAN></SPAN></DIV>
<DIV><SPAN class=storyhead><SPAN style="FONT-SIZE: 11pt; COLOR: blue; FONT-FAMILY: Arial"><SPAN class=679264115-28042009><FONT color=#000000 size=2><SPAN class=399015215-28042009></SPAN></FONT></SPAN></SPAN></SPAN> </DIV>
<DIV><SPAN class=storyhead><SPAN style="FONT-SIZE: 11pt; COLOR: blue; FONT-FAMILY: Arial"><SPAN class=679264115-28042009><FONT color=#000000 size=2><SPAN class=399015215-28042009>Use the links<SPAN class=168292518-28042009><FONT color=#0000ff><FONT color=#000000> above</FONT> </FONT></SPAN>for registration information.</SPAN></FONT></SPAN></SPAN></SPAN></DIV>
<DIV><SPAN class=storyhead><SPAN style="FONT-SIZE: 11pt; COLOR: blue; FONT-FAMILY: Arial"><SPAN class=679264115-28042009><FONT color=#000000 size=2><SPAN class=399015215-28042009></SPAN></FONT></SPAN></SPAN></SPAN> </DIV>
<DIV><SPAN class=storyhead><SPAN style="FONT-SIZE: 11pt; COLOR: blue; FONT-FAMILY: Arial"><SPAN class=679264115-28042009><FONT color=#000000 size=2><SPAN class=399015215-28042009>
<P class=MsoNormal style="MARGIN: 0in 0in 0pt; mso-margin-top-alt: auto; mso-margin-bottom-alt: auto"><STRONG><SPAN><FONT color=#0000ff>OAME 21st Annual Conference and Tradeshow</FONT>, <FONT color=#000000>May 7, 2009</FONT></SPAN><SPAN style="FONT-SIZE: 10pt; FONT-FAMILY: Arial"><FONT color=#000000> </FONT><SPAN style="COLOR: black">at the <st1:State w:st="on"><st1:place w:st="on">Oregon</st1:place></st1:State> Convention Center<SPAN class=943075121-12032009>. </SPAN>To know more of this event, please contact us at </SPAN><SPAN style="COLOR: blue"><A title="BLOCKED::blocked::blocked::mailto:oame@oame.org
blocked::blocked::mailto:oame@oame.org
blocked::mailto:oame@oame.org" href="BLOCKED::BLOCKED::blocked::blocked::mailto:oame@oame.org"><SPAN title="BLOCKED::blocked::blocked::mailto:oame@oame.org
blocked::blocked::mailto:oame@oame.org" style="COLOR: black">oame@oame.org</SPAN></A></SPAN><SPAN style="COLOR: black">. </SPAN><SPAN style="COLOR: blue"> </SPAN></SPAN></STRONG></P>
<P class=MsoNormal style="MARGIN: 0in 0in 0pt; mso-margin-top-alt: auto; mso-margin-bottom-alt: auto"><SPAN style="FONT-SIZE: 10pt; FONT-FAMILY: Arial"><SPAN style="COLOR: blue"><FONT color=#000000><FONT color=#0000ff></FONT></FONT></SPAN></SPAN> </P>
<P class=MsoNormal style="MARGIN: 0in 0in 0pt; mso-margin-top-alt: auto; mso-margin-bottom-alt: auto"><SPAN style="FONT-SIZE: 10pt; FONT-FAMILY: Arial"><SPAN style="COLOR: blue"><FONT color=#000000><STRONG><FONT color=#0000ff>NAVIGATING THE TAX MAZE,<SPAN class=429030323-09042009> </SPAN>A 4-PART SERIES FOR NEW BUSINESSES AND EMPLOYERS ON TAXES AND OTHER PAYROLL DEDUCTIONS<SPAN class=429030323-09042009> </SPAN></FONT>The S<SPAN class=429030323-09042009>mall </SPAN>B<SPAN class=429030323-09042009>usiness </SPAN>L<SPAN class=429030323-09042009>aw </SPAN>C<SPAN class=429030323-09042009>enter</SPAN>, along with Worksource Oregon, the Department of Consumer & Business Services, the Social Security Administration, the Oregon Department of Revenue, and the Internal Revenue Service, will be presenting a four-part series for new businesses and employers on taxes and other payroll deductions in May and June.<SPAN class=429030323-09042009> </SPAN>WHERE: Portland Development Commission, 222 NW Fifth Ave.<SPAN class=429030323-09042009> </SPAN>COST: $90 if you sign up for the whole series by May 1. Otherwise, cost is $25 per seminar (in advance); $30 at the door<SPAN class=429030323-09042009>.</SPAN><SPAN class=429030323-09042009> </SPAN>TIME: 4pm to 7pm<SPAN class=429030323-09042009> </SPAN><SPAN class=429030323-09042009>Series Dates</SPAN>: <FONT color=#0000ff>May 7th, 2009</FONT>, Choice of Business Entity and Tax/Payroll<SPAN class=429030323-09042009>;</SPAN> <SPAN class=429030323-09042009> </SPAN><FONT color=#0000ff>May 21st, 2009</FONT>, Worker (Mis?) Classification: Independent Contractor or Employee?<SPAN class=429030323-09042009> </SPAN><FONT color=#0000ff>June 4th, 2009</FONT>, SSA/IRS Wage Reporting Tips<SPAN class=429030323-09042009>; <FONT color=#0000ff> </FONT></SPAN><FONT color=#0000ff>June 18th, 2009</FONT>, Combined State Payroll Tax Reporting<SPAN class=429030323-09042009> </SPAN>To register, please go to our website: <SPAN class=429030323-09042009> </SPAN></STRONG><A title=http://www.law.lclark.edu/org/sblc/sblc_form.html href="BLOCKED::http://www.law.lclark.edu/org/sblc/sblc_form.html"><U title=http://www.law.lclark.edu/org/sblc/sblc_form.html><FONT title=http://www.law.lclark.edu/org/sblc/sblc_form.html color=#0000ff><STRONG title=http://www.law.lclark.edu/org/sblc/sblc_form.html>www.law.lclark.edu/org/sblc/sblc_form.html</STRONG></U></FONT></A><STRONG>. Space is limited<SPAN class=429030323-09042009>.</SPAN></STRONG></P></FONT></SPAN></SPAN>
<P class=MsoNormal style="MARGIN: 0in 0in 0pt; mso-margin-top-alt: auto; mso-margin-bottom-alt: auto"><SPAN style="FONT-SIZE: 10pt; FONT-FAMILY: Arial"><FONT color=#000000><o:p></o:p></FONT></SPAN><STRONG> </STRONG></P>
<P class=MsoNormal style="MARGIN: 0in 0in 0pt; mso-margin-top-alt: auto; mso-margin-bottom-alt: auto"><STRONG><SPAN><FONT color=#0000ff>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 class=943075121-12032009>,</SPAN> <FONT color=#000000 size=2>Saturday, May 16th, 2009</FONT></SPAN><SPAN> <FONT color=#000000><FONT size=2>sponsored by the South Coast Employer Council and area partners <SPAN class=943075121-12032009>who </SPAN>will be hosting the fair to kick-off Small Business Week May 18-22, 2009. Contact Becky Lunetta, 541-756-8459 ext 517 or 1-800-872-4942 </FONT></FONT></SPAN></STRONG></P>
<P class=MsoNormal style="MARGIN: 0in 0in 0pt; mso-margin-top-alt: auto; mso-margin-bottom-alt: auto"><STRONG><SPAN><FONT color=#000000 size=2></FONT></SPAN></STRONG> </P>
<P class=MsoNormal style="MARGIN: 0in 0in 0pt; mso-margin-top-alt: auto; mso-margin-bottom-alt: auto"><STRONG><SPAN><FONT size=3><SPAN style="FONT-SIZE: 10pt; COLOR: blue; FONT-FAMILY: Arial">East County Small Business Fair </SPAN>June 17, 2009</FONT></SPAN><SPAN style="FONT-SIZE: 10pt; COLOR: black; FONT-FAMILY: Arial">, 9:00 a.m. to 1:00 p.m. at Mt. Hood Community College, 323 N.E. Roberts Avenue, Gresham, Oregon.<SPAN style="mso-spacerun: yes"> </SPAN>Contact Gerri Raisanen, SBDC Program Assistant, at 503-491-7658 for information.</SPAN></STRONG></P>
<P class=MsoNormal style="MARGIN: 0in 0in 0pt; mso-margin-top-alt: auto; mso-margin-bottom-alt: auto"><SPAN style="FONT-SIZE: 10pt; COLOR: black; FONT-FAMILY: Arial"></SPAN> </P>
<P class=MsoNormal style="MARGIN: 0in 0in 0pt; mso-margin-top-alt: auto; mso-margin-bottom-alt: auto"><SPAN style="FONT-SIZE: 10pt; COLOR: black; FONT-FAMILY: Arial"><FONT color=#0000ff size=3><STRONG>Oregon Small Business Forum, <FONT color=#000000><FONT size=2>Tuesday, August 25, 2009<SPAN class=429030323-09042009>, 8:00 a.m. to 12:00 Noon at OAME, 4134 N. Vancouver, Portland, Oregon. Focus Area Topic: "Greening Business for Economy and Ecology" *Don't Forget to Mark Your Calendar Now.</SPAN></FONT></FONT></STRONG></FONT></SPAN></P>
<P class=MsoNormal style="MARGIN: 0in 0in 0pt; mso-margin-top-alt: auto; mso-margin-bottom-alt: auto"><SPAN style="FONT-SIZE: 10pt; COLOR: black; FONT-FAMILY: Arial"><o:p></o:p></SPAN><STRONG> </STRONG></P>
<P class=MsoNormal style="MARGIN: 0in 0in 0pt; mso-margin-top-alt: auto; mso-margin-bottom-alt: auto"><SPAN><STRONG><FONT color=#0000ff>Oregon Small Business Fair</FONT>,<FONT color=#000000> <SPAN>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></STRONG><A title="BLOCKED::mailto:Linda.E.Repp@state.or.us
mailto:Linda.E.Repp@state.or.us
blocked::mailto:Linda.E.Repp@state.or.us
mailto:Linda.E.Repp@state.or.us" href="BLOCKED::BLOCKED::mailto:Linda.E.Repp@state.or.us"><SPAN title="BLOCKED::mailto:Linda.E.Repp@state.or.us
mailto:Linda.E.Repp@state.or.us" style="COLOR: black"><STRONG title=BLOCKED::mailto:Linda.E.Repp@state.or.us>Linda.E.Repp@state.or.us</STRONG></SPAN></A></SPAN></P>
<P class=MsoNormal style="MARGIN: 0in 0in 0pt; mso-margin-top-alt: auto; mso-margin-bottom-alt: auto"><SPAN><SPAN style="COLOR: black"><o:p></o:p></SPAN></SPAN><STRONG> </STRONG></P>
<P class=MsoNormal style="MARGIN: 0in 0in 0pt; mso-layout-grid-align: none"><STRONG><SPAN><FONT color=#0000ff>Rogue Valley Business Resource Fair,</FONT> <SPAN style="mso-spacerun: yes"> </SPAN><FONT color=#000000>Saturday,</FONT> <FONT color=#000000>October 3, 2009</FONT></SPAN><SPAN style="FONT-SIZE: 10pt; FONT-FAMILY: Arial"><FONT color=#000000>,<SPAN class=943075121-12032009> </SPAN>9a.m2:00 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 </FONT><A title="BLOCKED::mailto:Ainoura.Oussenbec@state.or.us
mailto:Ainoura.Oussenbec@state.or.us" href="BLOCKED::BLOCKED::mailto:Ainoura.Oussenbec@state.or.us">Ainoura.Oussenbec@state.or.us</A><FONT color=#000000> at or Phone: (541) 776-60 60 ext. 233</FONT></SPAN></STRONG></P>
<P class=MsoNormal style="MARGIN: 0in 0in 0pt"><A name=OLE_LINK4></A> </P></SPAN></FONT></SPAN></SPAN></SPAN></DIV>
<DIV><SPAN class=storyhead><SPAN style="FONT-SIZE: 11pt; COLOR: blue; FONT-FAMILY: Arial"><SPAN class=679264115-28042009><STRONG><FONT color=#000000 size=4></FONT></STRONG></SPAN></SPAN></SPAN> </DIV>
<DIV><SPAN class=storyhead><SPAN style="FONT-SIZE: 11pt; COLOR: blue; FONT-FAMILY: Arial"><SPAN class=679264115-28042009><SPAN class=storyhead><SPAN style="FONT-SIZE: 11pt; COLOR: blue; FONT-FAMILY: Arial"><FONT color=#000000 size=4><STRONG>IRS Updates & News Releases</STRONG></FONT></SPAN></SPAN></SPAN></SPAN></SPAN></DIV>
<DIV><SPAN class=storyhead><SPAN style="FONT-SIZE: 11pt; COLOR: blue; FONT-FAMILY: Arial"><SPAN class=679264115-28042009><SPAN class=storyhead><SPAN style="FONT-SIZE: 11pt; COLOR: blue; FONT-FAMILY: Arial"><STRONG><FONT color=#000000 size=4></FONT></STRONG></SPAN></SPAN></SPAN></SPAN></SPAN> </DIV>
<DIV><SPAN class=storyhead><SPAN style="FONT-SIZE: 11pt; COLOR: blue; FONT-FAMILY: Arial"><SPAN class=679264115-28042009><SPAN class=storyhead><SPAN style="FONT-SIZE: 11pt; COLOR: blue; FONT-FAMILY: Arial">
<P class=MsoNormal style="MARGIN: 0in 0in 0pt"><SPAN style="FONT-SIZE: 10pt"><O:P><FONT color=#001e5a><FONT color=#0000ff><SPAN class=679264115-28042009><FONT color=#000000 size=3><STRONG>ARRA updates</STRONG></FONT></SPAN></FONT></FONT></O:P></SPAN></P>
<P class=MsoNormal style="MARGIN: 0in 0in 0pt"><SPAN style="FONT-SIZE: 10pt"><O:P><FONT color=#001e5a><FONT color=#0000ff><SPAN class=679264115-28042009><FONT color=#000000>The latest information on the American Recovery and Reinvestment Act can be found on IRS.gov. In addition to an over view of each of the provisions you can also find</FONT> </SPAN><SPAN class=679264115-28042009> </P>
<P class=MsoNormal style="MARGIN: 0in 0in 0pt"><SPAN style="FONT-SIZE: 10pt; COLOR: black; FONT-FAMILY: Arial"><A title=http://www.irs.gov/newsroom/article/0,,id=205018,00.html href="BLOCKED::http://www.irs.gov/newsroom/article/0,,id=205018,00.html"><FONT title=http://www.irs.gov/newsroom/article/0,,id=205018,00.html color=#0000ff>ARRA News Releases, Audio, Video and Legal Guidance</FONT></A></SPAN></P>
<P class=MsoNormal style="MARGIN: 0in 0in 0pt"><SPAN style="FONT-SIZE: 10pt; COLOR: black; FONT-FAMILY: Arial"><o:p><SPAN class=399015215-28042009><STRONG><FONT size=3></FONT></STRONG></SPAN></o:p></SPAN> </P>
<P class=MsoNormal style="MARGIN: 0in 0in 0pt"><SPAN style="FONT-SIZE: 10pt; COLOR: black; FONT-FAMILY: Arial"><o:p><SPAN class=399015215-28042009><STRONG><FONT size=3>Updated Construction Tax Center</FONT></STRONG></SPAN></o:p></SPAN></P>
<P class=MsoNormal style="MARGIN: 0in 0in 0pt"><SPAN style="FONT-SIZE: 10pt; COLOR: black; FONT-FAMILY: Arial"><o:p><SPAN class=399015215-28042009></SPAN></o:p></SPAN><SPAN style="FONT-SIZE: 10pt; COLOR: black; FONT-FAMILY: Arial"><o:p><SPAN class=399015215-28042009>The updated IRS <A title=http://www.irs.gov/businesses/small/industries/article/0,,id=185182,00.html href="BLOCKED::http://www.irs.gov/businesses/small/industries/article/0,,id=185182,00.html"><FONT title=http://www.irs.gov/businesses/small/industries/article/0,,id=185182,00.html color=#0000ff>Construction Tax Center</FONT></A> is a one-stop resource for tax information aimed specifically at the construction industry. Our <A title=http://www.irs.gov/businesses/small/industries/index.html href="BLOCKED::http://www.irs.gov/businesses/small/industries/index.html"><FONT title=http://www.irs.gov/businesses/small/industries/index.html color=#0000ff>Industries/Professions</FONT></A> site has information about many other areas of business. </SPAN></o:p></SPAN> </P></SPAN></FONT></FONT></SPAN></SPAN></SPAN></SPAN></SPAN></SPAN></DIV>
<DIV><SPAN class=storyhead><SPAN style="FONT-SIZE: 11pt; COLOR: blue; FONT-FAMILY: Arial"><SPAN class=679264115-28042009><SPAN class=storyhead><SPAN style="FONT-SIZE: 11pt; COLOR: blue; FONT-FAMILY: Arial"><STRONG><FONT color=#000000 size=3><SPAN class=399015215-28042009></SPAN></FONT></STRONG></SPAN></SPAN></SPAN></SPAN></SPAN> </DIV>
<DIV><SPAN class=storyhead><SPAN style="FONT-SIZE: 11pt; COLOR: blue; FONT-FAMILY: Arial"><SPAN class=679264115-28042009><SPAN class=storyhead><SPAN style="FONT-SIZE: 11pt; COLOR: blue; FONT-FAMILY: Arial"><STRONG><FONT color=#000000 size=3><SPAN class=399015215-28042009>Every Wednesday is Tax Day on SBTV</SPAN></FONT></STRONG></SPAN></SPAN></SPAN></SPAN></SPAN></DIV>
<DIV><SPAN class=storyhead><SPAN style="FONT-SIZE: 11pt; COLOR: blue; FONT-FAMILY: Arial"><SPAN class=679264115-28042009><SPAN class=storyhead><SPAN style="FONT-SIZE: 11pt; COLOR: blue; FONT-FAMILY: Arial"><FONT color=#000000><SPAN class=399015215-28042009><FONT size=2>Income from </FONT><A title=http://www.irs.gov/businesses/small/industries/article/0,,id=163622,00.html href="BLOCKED::http://www.irs.gov/businesses/small/industries/article/0,,id=163622,00.html"><FONT title=http://www.irs.gov/businesses/small/industries/article/0,,id=163622,00.html color=#0000ff size=2>online auctions</FONT></A><FONT size=2> and an interview with the National Taxpayer Advocate are featured on<FONT color=#0000ff> </FONT></FONT><A title=http://www.sbtv.com/ href="BLOCKED::http://www.sbtv.com/"><FONT title=http://www.sbtv.com/ color=#0000ff size=2>SBTV.com</FONT></A><FONT size=2> today. </FONT><FONT size=2>Next Wednesday, learn about the tax implications of </FONT><A title=http://www.irs.gov/businesses/small/article/0,,id=187920,00.html href="BLOCKED::http://www.irs.gov/businesses/small/article/0,,id=187920,00.html"><FONT title=http://www.irs.gov/businesses/small/article/0,,id=187920,00.html color=#0000ff size=2>bartering</FONT></A><FONT size=2><FONT color=#0000ff>.</FONT> </FONT></SPAN></FONT></SPAN></SPAN></SPAN></SPAN></SPAN></DIV>
<DIV><SPAN class=storyhead><SPAN style="FONT-SIZE: 11pt; COLOR: blue; FONT-FAMILY: Arial"><SPAN class=679264115-28042009><SPAN class=storyhead><SPAN style="FONT-SIZE: 11pt; COLOR: blue; FONT-FAMILY: Arial"><FONT color=#000000><SPAN class=399015215-28042009><FONT size=2></FONT></SPAN></FONT></SPAN></SPAN></SPAN></SPAN></SPAN> </DIV>
<DIV><SPAN class=storyhead><SPAN style="FONT-SIZE: 11pt; COLOR: blue; FONT-FAMILY: Arial"><SPAN class=679264115-28042009><SPAN class=storyhead><SPAN style="FONT-SIZE: 11pt; COLOR: blue; FONT-FAMILY: Arial"><FONT color=#000000><SPAN class=399015215-28042009><SPAN class=399015215-28042009><FONT color=#000000 size=3><STRONG>Revised IRS Publication Features New Insolvency Worksheet</STRONG></FONT></SPAN></SPAN></FONT></SPAN></SPAN></SPAN></SPAN></SPAN></DIV>
<DIV><SPAN class=storyhead><SPAN style="FONT-SIZE: 11pt; COLOR: blue; FONT-FAMILY: Arial"><SPAN class=679264115-28042009><SPAN class=storyhead><SPAN style="FONT-SIZE: 11pt; COLOR: blue; FONT-FAMILY: Arial"><FONT color=#000000><SPAN class=399015215-28042009><FONT size=2>A comprehensive new insolvency worksheet taxpayers can use to determine whether and to what extent they are insolvent is included in the newly revised edition of </FONT><A title=http://www.irs.gov/pub/irs-pdf/p4681.pdf href="BLOCKED::http://www.irs.gov/pub/irs-pdf/p4681.pdf"><FONT title=http://www.irs.gov/pub/irs-pdf/p4681.pdf color=#0000ff size=2>Publication 4681</FONT></A><FONT size=2><FONT color=#0000ff>,</FONT> <EM>Canceled Debts, Foreclosures, Repossessions, and Abandonments (for Individuals)</EM>. The result can then be used to determine whether and to what extent their canceled debts are excluded from gross income.</FONT></SPAN></FONT></SPAN></SPAN></SPAN></SPAN></SPAN></DIV>
<DIV><SPAN class=storyhead><SPAN style="FONT-SIZE: 11pt; COLOR: blue; FONT-FAMILY: Arial"><SPAN class=679264115-28042009><SPAN class=storyhead><SPAN style="FONT-SIZE: 11pt; COLOR: blue; FONT-FAMILY: Arial"><FONT color=#000000 size=3><SPAN class=399015215-28042009></SPAN></FONT></SPAN></SPAN></SPAN></SPAN></SPAN> </DIV>
<DIV><SPAN class=storyhead><SPAN style="FONT-SIZE: 11pt; COLOR: blue; FONT-FAMILY: Arial"><SPAN class=679264115-28042009><SPAN class=storyhead><SPAN style="FONT-SIZE: 11pt; COLOR: blue; FONT-FAMILY: Arial"><FONT color=#000000 size=3><SPAN class=399015215-28042009><STRONG>Use the New Identity Theft Affidavit - Form 14039</STRONG></SPAN></FONT></SPAN></SPAN></SPAN></SPAN></SPAN></DIV>
<DIV><SPAN class=storyhead><SPAN style="FONT-SIZE: 11pt; COLOR: blue; FONT-FAMILY: Arial"><SPAN class=679264115-28042009><SPAN class=storyhead><SPAN style="FONT-SIZE: 11pt; COLOR: blue; FONT-FAMILY: Arial"><FONT color=#000000><SPAN class=399015215-28042009><FONT size=2>IRS has a new Identity Theft Affidavit - </FONT><A title=http://www.irs.gov/pub/irs-pdf/f14039.pdf href="BLOCKED::http://www.irs.gov/pub/irs-pdf/f14039.pdf"><FONT title=http://www.irs.gov/pub/irs-pdf/f14039.pdf color=#0000ff size=2>Form 14039</FONT></A><FONT size=2><FONT color=#0000ff>,</FONT> that taxpayers and IRS employees can use to document actual or suspected tax-related identity theft. If you believe your identity has been stolen, you can use this form to help minimize or prevent the effect of identity theft to your tax account.</FONT>
<P><FONT size=2>Prior to the release of Form 14039, the IRS accepted the Federal Trade Commission affidavit. The IRS is now accepting Form 14039 and the police report required to substantiate identity theft occurred. The IRS new form requests limited personal information and does not require a waiver for disclosure of included information. </FONT></P>
<P><FONT size=2>To ensure a smooth transition, IRS will continue to accept the FTC affidavit for the next six months.<SPAN class=399015215-28042009> </SPAN></FONT><FONT size=2>The IRS.gov </FONT><A title=http://www.irs.gov/privacy/article/0,,id=186436,00.html href="BLOCKED::http://www.irs.gov/privacy/article/0,,id=186436,00.html"><FONT title=http://www.irs.gov/privacy/article/0,,id=186436,00.html color=#0000ff size=2>identity theft/protection page</FONT></A><FONT size=2> has the new affidavit and requirements.</FONT></SPAN></FONT></SPAN></SPAN></SPAN></SPAN></SPAN></P></DIV>
<DIV><SPAN class=storyhead><SPAN style="FONT-SIZE: 11pt; COLOR: blue; FONT-FAMILY: Arial"><SPAN class=679264115-28042009><SPAN class=storyhead><SPAN style="FONT-SIZE: 11pt; COLOR: blue; FONT-FAMILY: Arial"><FONT color=#000000><STRONG><FONT size=3>Seven Facts about the New Sales Tax Deduction for Vehicle Purchases</FONT></STRONG> <SPAN class=399015215-28042009><STRONG><FONT size=4> </FONT></STRONG></SPAN>Audio: </FONT><A title=http://www.irs.gov/pub/newsroom/marketing/internet/arra_vehicle_tax_deductions.mp3 href="BLOCKED::http://www.irs.gov/pub/newsroom/marketing/internet/arra_vehicle_tax_deductions.mp3"><FONT title=http://www.irs.gov/pub/newsroom/marketing/internet/arra_vehicle_tax_deductions.mp3 color=#0000ff size=2>American Recovery and Reinvestment Act Vehicle Tax Deduction</FONT></A><FONT color=#000000> </FONT></DIV>
<P><FONT color=#000000><FONT size=2>Taxpayers who buy a new car or several other types of motor vehicles this year may be entitled to a special tax deduction when they file their 2009 federal tax returns next year. The tax break is part of the American Recovery and Reinvestment Act of 2009.</FONT> </FONT></P>
<P><FONT color=#000000><FONT size=2>Here are seven things you should know about this new deduction:</FONT> </FONT></P>
<DIV><FONT color=#000000><FONT size=2><SPAN class=399015215-28042009>1. </SPAN>State and local sales taxes paid on up to $49,500 of the purchase price of qualifying vehicles are deductible. </FONT></FONT></DIV>
<DIV><FONT color=#000000><FONT size=2><SPAN class=399015215-28042009>2. </SPAN>Qualified motor vehicles generally include new (not used) cars, light trucks, motor homes and motorcycles.</FONT></FONT></DIV>
<DIV><FONT size=2><FONT color=#000000><SPAN class=399015215-28042009>3. </SPAN></FONT><FONT color=#000000>Purchases must occur after Feb. 16, 2009, and before Jan. 1, 2010.</FONT></FONT></DIV>
<DIV><FONT size=2><FONT color=#000000><SPAN class=399015215-28042009>4. </SPAN></FONT><FONT color=#000000>This deduction can be taken regardless of whether or not you itemize other deductions on your tax return.</FONT></FONT></DIV>
<DIV><FONT size=2><FONT color=#000000><SPAN class=399015215-28042009>5. </SPAN></FONT><FONT color=#000000>Taxpayers will claim this deduction when filing their 2009 federal income tax return next year. </FONT></FONT></DIV>
<DIV><FONT color=#000000><FONT size=2><SPAN class=399015215-28042009>6. </SPAN>The amount of the deduction is phased out for taxpayers whose modified adjusted gross income is between $125,000 and $135,000 for individual filers and between $250,000 and <SPAN class=399015215-28042009> </SPAN>$260,000 for joint filers.</FONT></FONT></DIV>
<DIV><FONT size=2><FONT color=#000000><SPAN class=399015215-28042009>7. </SPAN></FONT><FONT color=#000000>The deduction may not be taken on 2008 tax returns. </FONT></FONT></DIV>
<P><FONT color=#000000 size=2>Consumers who are considering buying a new car may find that this tax incentive means there may have never been a better time to buy.</FONT></P>
<P><SPAN class=399015215-28042009><FONT color=#000000 size=3><STRONG>ARRA Energy Related Provisions</STRONG></FONT></SPAN></P>
<P><FONT color=#000000><A title=http://www.irs.gov/newsroom/article/0,,id=206869,00.html href="BLOCKED::http://www.irs.gov/newsroom/article/0,,id=206869,00.html"><FONT class=link title=http://www.irs.gov/newsroom/article/0,,id=206869,00.html color=#0000ff size=2>Energy-Saving Steps This Year May Result in Tax Savings Next Year</FONT></A><BR><FONT size=2>IR-2009-44, April 22, 2009 The Internal Revenue Service today reminded individual and business taxpayers that many energy-saving steps taken this year may result in bigger tax savings next year.</FONT> </FONT></P>
<P><FONT color=#000000><A title=http://www.irs.gov/newsroom/article/0,,id=207051,00.html href="BLOCKED::http://www.irs.gov/newsroom/article/0,,id=207051,00.html"><FONT class=link title=http://www.irs.gov/newsroom/article/0,,id=207051,00.html color=#0000ff size=2>Tax Breaks Available for Taxpayers Who Purchase Qualified Plug-In Electric Vehicles</FONT></A><BR><FONT size=2>IR-2009-45, April 24, 2009 Plug-in electric vehicles using certain types of batteries may qualify for a new tax credit if purchased this year, the IRS said today.</FONT> </FONT></SPAN></SPAN></SPAN></SPAN></SPAN></P>
<DIV><SPAN class=storyhead><SPAN style="FONT-SIZE: 11pt; COLOR: blue; FONT-FAMILY: Arial"><SPAN class=679264115-28042009><SPAN class=storyhead><SPAN style="FONT-SIZE: 11pt; COLOR: blue; FONT-FAMILY: Arial"><STRONG><FONT color=#000000 size=3><SPAN class=399015215-28042009>Form 990 Filing Tips</SPAN></FONT></STRONG></SPAN></SPAN></SPAN></SPAN></SPAN></DIV>
<DIV><SPAN class=storyhead><SPAN style="FONT-SIZE: 11pt; COLOR: blue; FONT-FAMILY: Arial"><SPAN class=679264115-28042009><SPAN class=storyhead><SPAN style="FONT-SIZE: 11pt; COLOR: blue; FONT-FAMILY: Arial"><FONT color=#000000 size=4><SPAN class=399015215-28042009><FONT size=2>The IRS is issuing a series of Form 990 filing tips to help tax-exempt organizations and tax practitioners as they prepare to file the redesigned 2008 Form 990. Tip #1: a useful </FONT><A title=http://www.irs.gov/charities/article/0,,id=206636,00.html href="BLOCKED::http://www.irs.gov/charities/article/0,,id=206636,00.html"><FONT title=http://www.irs.gov/charities/article/0,,id=206636,00.html color=#0000ff size=2>checklist</FONT></A><FONT size=2><FONT color=#0000ff> </FONT>of important filing considerations.</FONT> </SPAN></FONT></SPAN></SPAN></SPAN></SPAN></SPAN></DIV>
<DIV><SPAN class=storyhead><SPAN style="FONT-SIZE: 11pt; COLOR: blue; FONT-FAMILY: Arial"><SPAN class=679264115-28042009><SPAN class=storyhead><SPAN style="FONT-SIZE: 11pt; COLOR: blue; FONT-FAMILY: Arial"><FONT color=#000000 size=3><SPAN class=399015215-28042009><STRONG></STRONG></SPAN></FONT></SPAN></SPAN></SPAN></SPAN></SPAN> </DIV>
<DIV><SPAN class=storyhead><SPAN style="FONT-SIZE: 11pt; COLOR: blue; FONT-FAMILY: Arial"><SPAN class=679264115-28042009><SPAN class=storyhead><SPAN style="FONT-SIZE: 11pt; COLOR: blue; FONT-FAMILY: Arial"><FONT color=#000000 size=3><SPAN class=399015215-28042009><STRONG>Exempt Organization Closing Agreement Procedures</STRONG></SPAN></FONT></SPAN></SPAN></SPAN></SPAN></SPAN></DIV>
<DIV><SPAN class=storyhead><SPAN style="FONT-SIZE: 11pt; COLOR: blue; FONT-FAMILY: Arial"><SPAN class=679264115-28042009><SPAN class=storyhead><SPAN style="FONT-SIZE: 11pt; COLOR: blue; FONT-FAMILY: Arial"><FONT size=2><SPAN class=399015215-28042009></SPAN></FONT></SPAN></SPAN></SPAN></SPAN></SPAN><SPAN class=storyhead><SPAN style="FONT-SIZE: 11pt; COLOR: blue; FONT-FAMILY: Arial"><SPAN class=679264115-28042009><SPAN class=storyhead><SPAN style="FONT-SIZE: 11pt; COLOR: blue; FONT-FAMILY: Arial"><FONT size=2><SPAN class=399015215-28042009><A title=http://www.irs.gov/charities/article/0,,id=202556,00.html href="BLOCKED::http://www.irs.gov/charities/article/0,,id=202556,00.html" target=null>Information</A><FONT color=#000000><FONT color=#0000ff> </FONT>about filing a request for a closing agreement in an Exempt Organizations matter is now available on IRS.gov. </FONT></SPAN></FONT></SPAN></SPAN></SPAN></SPAN></SPAN></DIV>
<DIV>
<P style="FONT-SIZE: 10pt"><SPAN class=storyhead><SPAN style="FONT-SIZE: 11pt; COLOR: blue; FONT-FAMILY: Arial"><SPAN class=679264115-28042009><SPAN class=storyhead><SPAN style="FONT-SIZE: 11pt; COLOR: blue; FONT-FAMILY: Arial"><SPAN style="FONT-SIZE: 11pt; COLOR: blue"><STRONG><FONT color=#000000 size=3><SPAN class=399015215-28042009>Retirement Plan News </SPAN></FONT></STRONG></SPAN></SPAN></SPAN></SPAN></SPAN></SPAN><SPAN class=storyhead><SPAN style="FONT-SIZE: 11pt; COLOR: blue; FONT-FAMILY: Arial"><SPAN class=679264115-28042009><SPAN class=storyhead><SPAN style="FONT-SIZE: 11pt; COLOR: blue; FONT-FAMILY: Arial"><SPAN style="FONT-SIZE: 11pt; COLOR: blue"><FONT color=#000000 size=4><SPAN class=399015215-28042009><FONT size=2>If you have a technical or procedural question relating to retirement plans, please visit the </FONT><A title=http://www.irs.gov/retirement/article/0,,id=96919,00.html href="BLOCKED::http://www.irs.gov/retirement/article/0,,id=96919,00.html"><FONT title=http://www.irs.gov/retirement/article/0,,id=96919,00.html color=#0000ff size=2>EP Customer Account Services</FONT></A><FONT size=2> page in the Retirement section of the IRS.gov Web site. </FONT><FONT size=2>If you have a specific concern about your retirement plan, call EP CUSTOMER ACCOUNT SERVICES at 1-877-829-5500. The call center is open Monday - Friday, 8:30am to 5:30pm, Eastern Time.</FONT> </SPAN></FONT></SPAN></SPAN></SPAN></SPAN></SPAN></SPAN></P>
<P style="FONT-SIZE: 10pt"><SPAN class=storyhead><SPAN style="FONT-SIZE: 11pt; COLOR: blue; FONT-FAMILY: Arial"><SPAN class=679264115-28042009><SPAN class=storyhead><SPAN style="FONT-SIZE: 11pt; COLOR: blue; FONT-FAMILY: Arial"><SPAN style="FONT-SIZE: 11pt; COLOR: blue"><SPAN style="FONT-SIZE: 10pt; FONT-FAMILY: Arial"><o:p><SPAN class=030235414-14042009><FONT color=#000000 size=4><STRONG>Technical Guidance</STRONG></FONT></SPAN></o:p></SPAN></SPAN></SPAN></SPAN></SPAN></SPAN></SPAN> </P></DIV>
<DIV><SPAN class=storyhead><SPAN style="FONT-SIZE: 11pt; COLOR: blue; FONT-FAMILY: Arial"><SPAN class=679264115-28042009><SPAN class=storyhead><SPAN style="FONT-SIZE: 11pt; COLOR: blue; FONT-FAMILY: Arial"><SPAN style="FONT-SIZE: 11pt; COLOR: blue"><SPAN style="FONT-SIZE: 10pt; FONT-FAMILY: Arial"><o:p><SPAN class=030235414-14042009><A title=http://www.irs.gov/pub/irs-drop/n-09-37.pdf href="BLOCKED::http://www.irs.gov/pub/irs-drop/n-09-37.pdf">Notice 2009-37</A><FONT color=#000000> announces the phase-out of the new qualified hybrid motor vehicle credit for passenger automobiles and light trucks and the new advanced lean burn technology motor vehicle credit for vehicles manufactured by Ford Motor Company that are purchased for use or lease in the United States beginning on April 1, 2009.</FONT></SPAN></o:p></SPAN></SPAN></SPAN></SPAN></SPAN></SPAN></SPAN></DIV>
<DIV><SPAN class=storyhead><SPAN style="FONT-SIZE: 11pt; COLOR: blue; FONT-FAMILY: Arial"><SPAN class=679264115-28042009><SPAN class=storyhead><SPAN style="FONT-SIZE: 11pt; COLOR: blue; FONT-FAMILY: Arial"><SPAN style="FONT-SIZE: 11pt; COLOR: blue"><SPAN style="FONT-SIZE: 10pt; FONT-FAMILY: Arial"><o:p><SPAN class=030235414-14042009><FONT color=#000000></FONT></SPAN></o:p></SPAN></SPAN></SPAN></SPAN></SPAN></SPAN></SPAN><FONT face=Arial> </FONT></DIV>
<DIV><SPAN class=storyhead><SPAN style="FONT-SIZE: 11pt; COLOR: blue; FONT-FAMILY: Arial"><SPAN class=679264115-28042009><SPAN class=storyhead><SPAN style="FONT-SIZE: 11pt; COLOR: blue; FONT-FAMILY: Arial"><SPAN style="FONT-SIZE: 11pt; COLOR: blue"><SPAN style="FONT-SIZE: 10pt; FONT-FAMILY: Arial"><o:p><SPAN class=030235414-14042009><A title=http://www.irs.gov/pub/irs-drop/rr-09-11.pdf href="BLOCKED::http://www.irs.gov/pub/irs-drop/rr-09-11.pdf">Revenue Ruling 2009-11</A><FONT color=#000000> provides that differential pay that employers pay to their employees that leave their job to go on active military duty is subject to income tax withholding, but is not subject to Federal Insurance Contributions Act (FICA) or Federal Unemployment Tax Act (FUTA) taxes. Additionally, the ruling provides that employers may use the aggregate procedure or optional flat rate withholding to calculate the amount of income taxes required to be withheld on these payments, and that these payments must be reported on Form W-2. </FONT></SPAN></o:p></SPAN></SPAN></SPAN></SPAN></SPAN></SPAN></SPAN></DIV>
<DIV><SPAN class=storyhead><SPAN style="FONT-SIZE: 11pt; COLOR: blue; FONT-FAMILY: Arial"><SPAN class=679264115-28042009><SPAN class=storyhead><SPAN style="FONT-SIZE: 11pt; COLOR: blue; FONT-FAMILY: Arial"><SPAN style="FONT-SIZE: 11pt; COLOR: blue"><SPAN style="FONT-SIZE: 10pt; FONT-FAMILY: Arial"><o:p><SPAN class=030235414-14042009><FONT color=#000000></FONT></SPAN></o:p></SPAN></SPAN></SPAN></SPAN></SPAN></SPAN></SPAN><FONT face=Arial> </FONT></DIV>
<DIV><SPAN class=storyhead><SPAN style="FONT-SIZE: 11pt; COLOR: blue; FONT-FAMILY: Arial"><SPAN class=679264115-28042009><SPAN class=storyhead><SPAN style="FONT-SIZE: 11pt; COLOR: blue; FONT-FAMILY: Arial"><SPAN style="FONT-SIZE: 11pt; COLOR: blue"><SPAN style="FONT-SIZE: 10pt; FONT-FAMILY: Arial"><o:p><SPAN class=030235414-14042009><A title=http://www.irs.gov/pub/irs-drop/rr-09-12.pdf href="BLOCKED::http://www.irs.gov/pub/irs-drop/rr-09-12.pdf">Revenue Ruling 2009-12</A><FONT color=#000000> 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. <BR></FONT></SPAN></o:p></SPAN></SPAN></SPAN></SPAN></SPAN></SPAN></SPAN></DIV>
<DIV><SPAN class=storyhead><SPAN style="FONT-SIZE: 11pt; COLOR: blue; FONT-FAMILY: Arial"><SPAN class=679264115-28042009><SPAN class=storyhead><SPAN style="FONT-SIZE: 11pt; COLOR: blue; FONT-FAMILY: Arial"><SPAN style="FONT-SIZE: 11pt; COLOR: blue"><SPAN style="FONT-SIZE: 10pt; FONT-FAMILY: Arial"><o:p><SPAN class=030235414-14042009><FONT color=#000000><A title=http://www.irs.gov/pub/irs-drop/n-09-41.pdf href="BLOCKED::http://www.irs.gov/pub/irs-drop/n-09-41.pdf">Notice 2009-41</A> provides procedures that manufacturers may follow to certify property as qualified residential energy efficient property under § 25D of the Internal Revenue Code, as well as guidance regarding the conditions under which taxpayers seeking to claim the § 25D credit may rely on a manufacturers certification. </FONT></SPAN></o:p></SPAN></SPAN></SPAN></SPAN></SPAN></SPAN></SPAN></DIV>
<DIV><SPAN class=storyhead><SPAN style="FONT-SIZE: 11pt; COLOR: blue; FONT-FAMILY: Arial"><SPAN class=679264115-28042009><SPAN class=storyhead><SPAN style="FONT-SIZE: 11pt; COLOR: blue; FONT-FAMILY: Arial"><SPAN style="FONT-SIZE: 11pt; COLOR: blue"><SPAN style="FONT-SIZE: 10pt; FONT-FAMILY: Arial"><o:p><SPAN class=030235414-14042009><FONT face=Arial color=#000000></FONT></SPAN></o:p></SPAN></SPAN></SPAN></SPAN></SPAN></SPAN></SPAN> </DIV>
<DIV><SPAN class=storyhead><SPAN style="FONT-SIZE: 11pt; COLOR: blue; FONT-FAMILY: Arial"><SPAN class=679264115-28042009><SPAN class=storyhead><SPAN style="FONT-SIZE: 11pt; COLOR: blue; FONT-FAMILY: Arial"><SPAN style="FONT-SIZE: 11pt; COLOR: blue"><SPAN style="FONT-SIZE: 10pt; FONT-FAMILY: Arial"><o:p><SPAN class=030235414-14042009><FONT color=#000000><A title=http://www.irs.gov/pub/irs-drop/rp-09-26.pdf href="BLOCKED::http://www.irs.gov/pub/irs-drop/rp-09-26.pdf">Revenue Procedure 2009-26</A> provides guidance under § 1211 of the American Recovery and Reinvestment Tax Act of 2009 on how a taxpayer that is an eligible small business makes an election to carry back a net operating loss (NOL) for a taxable year ending after 2007, for 3, 4, or 5-years instead of the normal 2-years. Rev. Proc. 2009-26 modifies the election procedures in Rev. Proc. 2009-19, 2009-14 I.R.B. 747. A taxpayer may make the election by attaching a statement to the taxpayers original income tax return for the taxable year of the 2008 NOL or by claiming the NOL carryback on the appropriate form (Form 1045, Form 1139, or an amended return). </DIV></FONT>
<DIV><BR><A title=http://www.irs.gov/pub/irs-drop/n-09-41.pdf href="BLOCKED::http://www.irs.gov/pub/irs-drop/n-09-41.pdf">Notice 2009-41</A> <FONT color=#000000><SPAN class=399015215-28042009> </SPAN>provides interim guidance relating to the credit for residential energy-efficient property. It will be published in IRB 2009-19, dated May 11, 2009.</FONT> <BR><BR><A title=http://www.irs.gov/pub/irs-drop/rp-09-26.pdf href="BLOCKED::http://www.irs.gov/pub/irs-drop/rp-09-26.pdf">Revenue Procedure 2009-26</A> <FONT color=#000000><SPAN class=399015215-28042009> </SPAN>provides guidance on how an eligible small business makes an election to carry back a net operating loss (NOL) for a taxable year ending after 2007, for three, four or five years instead of the normal two years. It will be published in IRB 2009-19, dated</FONT></DIV></SPAN></o:p></SPAN></SPAN></SPAN></SPAN></SPAN></SPAN></SPAN></O:P></FONT></DIV>
<DIV> </DIV>
<DIV align=left><FONT face=Arial size=2>
<P align=left><B><FONT face="Vladimir Script" color=navy size=5><SPAN style="FONT-WEIGHT: bold; FONT-SIZE: 18pt; COLOR: navy; FONT-FAMILY: 'Vladimir Script'">KayDel Marshall</SPAN></FONT></B> <BR><B><I><FONT face="Lucida Sans Unicode"><SPAN style="FONT-WEIGHT: bold; FONT-STYLE: italic; FONT-FAMILY: 'Lucida Sans Unicode'">Senior Stakeholder Liaison</SPAN></FONT></I></B><BR><STRONG><EM><FONT face="Lucida Sans Unicode" size=2>Small Business & Self-Employed C/L/D</FONT></EM></STRONG><BR><B><I><FONT face="Lucida Sans Unicode" size=2><SPAN style="FONT-WEIGHT: bold; FONT-SIZE: 10pt; FONT-STYLE: italic; FONT-FAMILY: 'Lucida Sans Unicode'">1220 S.W. 3rd Avenue, Mail Stop O-185</SPAN></FONT></I></B> <BR><B><I><FONT face="Lucida Sans Unicode" size=2><SPAN style="FONT-WEIGHT: bold; FONT-SIZE: 10pt; FONT-STYLE: italic; FONT-FAMILY: 'Lucida Sans Unicode'">Portland, Oregon 97204</SPAN></FONT></I></B> <BR><B><I><FONT face="Lucida Bright"><SPAN style="FONT-WEIGHT: bold; FONT-STYLE: italic; FONT-FAMILY: 'Lucida Bright'">503-326-5240 Phone</SPAN></FONT></I></B> <BR><B><I><FONT face="Lucida Bright"><SPAN style="FONT-WEIGHT: bold; FONT-STYLE: italic; FONT-FAMILY: 'Lucida Bright'">503-326-5957 Fax</SPAN></FONT></I></B> <BR><B><I><FONT face="Lucida Bright"><SPAN style="FONT-WEIGHT: bold; FONT-STYLE: italic; FONT-FAMILY: 'Lucida Bright'">E-Mail: KayDel.Marshall@irs.gov</SPAN></FONT></I></B> <BR><B><I><FONT face="Lucida Bright"><SPAN style="FONT-WEIGHT: bold; FONT-STYLE: italic; FONT-FAMILY: 'Lucida Bright'">ID #93-10646</SPAN></FONT></I></B></P><BR></FONT></DIV>
<DIV> </DIV></BODY></HTML>