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<DIV>Good afternoon,</DIV>
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<DIV>Please check out the training opportunities and miscellaneous IRS & SSA News below.</DIV>
<DIV> </DIV>
<DIV><STRONG>Education Opportunities</STRONG></DIV>
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<LI><SPAN style="FONT-WEIGHT: bold; FONT-SIZE: 16pt; FONT-FAMILY: Arial"><SPAN style="FONT-WEIGHT: bold; FONT-SIZE: 12pt; FONT-FAMILY: Arial"><A title=http://www.visualwebcaster.com/IRS/72679/reg.asp?id=72679 href="http://www.visualwebcaster.com/IRS/72679/reg.asp?id=72679"><FONT color=black><SPAN style="COLOR: windowtext">Starting Off Right: What New 501(c)(3) Organizations Need to Know</SPAN></FONT></A> - Nov 18, 2010</SPAN></SPAN>
<LI><SPAN style="FONT-WEIGHT: bold; FONT-SIZE: 16pt; FONT-FAMILY: Arial"><SPAN style="FONT-WEIGHT: bold; FONT-SIZE: 12pt; FONT-FAMILY: Arial">IRS Recordkeeping - December 1, 2010</SPAN></SPAN>
<LI><SPAN style="FONT-WEIGHT: bold; FONT-SIZE: 16pt; FONT-FAMILY: Arial"><SPAN style="FONT-WEIGHT: bold; FONT-SIZE: 12pt; FONT-FAMILY: Arial">Tax Talk Today - 2010 Individual Tax Law Update: Changes in a Complex and Uncertain Time - January 11, 2011</SPAN></SPAN></LI></OL>
<DIV><SPAN style="FONT-WEIGHT: bold; FONT-SIZE: 16pt; FONT-FAMILY: Arial"><SPAN style="FONT-WEIGHT: bold; FONT-SIZE: 12pt; FONT-FAMILY: Arial">Informational</SPAN></SPAN></DIV>
<DIV><SPAN style="FONT-WEIGHT: bold; FONT-SIZE: 16pt; FONT-FAMILY: Arial"><SPAN style="FONT-WEIGHT: bold; FONT-SIZE: 12pt; FONT-FAMILY: Arial"></SPAN></SPAN> </DIV>
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<LI><SPAN style="FONT-WEIGHT: bold; FONT-SIZE: 16pt; FONT-FAMILY: Arial"><SPAN style="FONT-WEIGHT: bold; FONT-SIZE: 12pt; FONT-FAMILY: Arial">Social Security Update - October 2010</SPAN></SPAN>
<LI><SPAN style="FONT-WEIGHT: bold; FONT-SIZE: 16pt; FONT-FAMILY: Arial"><SPAN style="FONT-WEIGHT: bold; FONT-SIZE: 12pt; FONT-FAMILY: Arial">IRS Exempt Organization Update - October 29, 2010</SPAN></SPAN></LI></OL>
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<P class=MsoNormal style="MARGIN-RIGHT: -1.25in; TEXT-ALIGN: center" align=left><B><FONT face=Arial size=5><SPAN style="FONT-WEIGHT: bold; FONT-SIZE: 16pt; FONT-FAMILY: Arial"><SPAN style="FONT-WEIGHT: bold; FONT-SIZE: 12pt; FONT-FAMILY: Arial"><A title=http://www.visualwebcaster.com/IRS/72679/reg.asp?id=72679 href="http://www.visualwebcaster.com/IRS/72679/reg.asp?id=72679"><FONT color=black><SPAN style="COLOR: windowtext">Starting Off Right: What New 501(c)(3) Organizations Need to Know</SPAN></FONT></A> <o:p></o:p></SPAN></P>
<P class=MsoNormal><SPAN class=style3><FONT face=Arial size=3><SPAN style="FONT-SIZE: 12pt; FONT-FAMILY: Arial">This free webinar is a fast-paced overview by two IRS Exempt Organizations tax veterans on what new tax-exempts need to do (and what they will want to avoid) to follow IRS rules and keep their tax status in good standing in years to come. This 45-minute session will be held Nov. 18 at 2 p.m. EST. If you are a newly formed 501(c)(3) organization or an organization that wants a refresher, </SPAN></FONT></SPAN><FONT face=Arial><SPAN style="FONT-FAMILY: Arial"><A title=http://www.visualwebcaster.com/IRS/72679/reg.asp?id=72679 href="http://www.visualwebcaster.com/IRS/72679/reg.asp?id=72679"><FONT color=black><SPAN style="COLOR: windowtext">register</SPAN></FONT></A><SPAN class=style3> today and </SPAN><EM><I><FONT face=Arial><SPAN style="FONT-FAMILY: Arial">start of<FONT color=black><SPAN style="COLOR: black">f</SPAN></FONT> right</SPAN></FONT></I></EM><SPAN class=style3>. </SPAN></SPAN></FONT></P>
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<P class=MsoNormal style="MARGIN-RIGHT: -1.25in; TEXT-ALIGN: center" align=center><B><FONT face=Arial size=5><SPAN style="FONT-WEIGHT: bold; FONT-SIZE: 16pt; FONT-FAMILY: Arial">Presented by the Internal Revenue Service</SPAN></FONT></B><FONT face=Arial size=2><SPAN style="FONT-SIZE: 11pt; FONT-FAMILY: Arial"><o:p> </o:p></SPAN></FONT></P>
<P class=MsoNormal style="MARGIN-RIGHT: -1.25in; TEXT-ALIGN: center" align=center><B><FONT face=Arial size=5><SPAN style="FONT-WEIGHT: bold; FONT-SIZE: 18pt; FONT-FAMILY: Arial">Recordkeeping</SPAN></FONT></B><B><FONT face=Arial><SPAN style="FONT-WEIGHT: bold; FONT-FAMILY: Arial"><o:p></o:p></SPAN></FONT></B></P>
<P class=MsoNormal style="MARGIN-RIGHT: -1.25in; TEXT-ALIGN: center" align=center><B><FONT face=Arial size=5><SPAN style="FONT-WEIGHT: bold; FONT-SIZE: 16pt; FONT-FAMILY: Arial">Date:</SPAN></FONT></B><FONT face=Arial size=5><SPAN style="FONT-SIZE: 16pt; FONT-FAMILY: Arial"> December 1, 2010<B><SPAN style="FONT-WEIGHT: bold"><o:p></o:p></SPAN></B></SPAN></FONT></P>
<P class=MsoNormal style="MARGIN-RIGHT: -1.25in; TEXT-ALIGN: center" align=center><B><FONT face=Arial size=5><SPAN style="FONT-WEIGHT: bold; FONT-SIZE: 16pt; FONT-FAMILY: Arial">Cost</SPAN></FONT></B><FONT face=Arial size=5><SPAN style="FONT-SIZE: 16pt; FONT-FAMILY: Arial">: FREE<o:p></o:p></SPAN></FONT></P>
<P class=MsoNormal style="MARGIN-RIGHT: -1.25in; TEXT-ALIGN: center" align=center><B><FONT face=Arial size=5><SPAN style="FONT-WEIGHT: bold; FONT-SIZE: 16pt; FONT-FAMILY: Arial">Location</SPAN></FONT></B><FONT face=Arial size=5><SPAN style="FONT-SIZE: 16pt; FONT-FAMILY: Arial">: The convenience of your home or office</SPAN></FONT><FONT face=Arial size=5><SPAN style="FONT-SIZE: 18pt; FONT-FAMILY: Arial"><BR><BR></SPAN></FONT><FONT face=Arial size=5><SPAN style="FONT-SIZE: 16pt; FONT-FAMILY: Arial"><o:p></o:p></SPAN></FONT></P>
<P class=MsoNormal style="MARGIN-RIGHT: -1.25in"><B><FONT face=Arial size=4><SPAN style="FONT-WEIGHT: bold; FONT-SIZE: 14pt; FONT-FAMILY: Arial">This IRS phone forum is for:</SPAN></FONT></B><B><FONT face=Arial><SPAN style="FONT-WEIGHT: bold; FONT-FAMILY: Arial"><o:p></o:p></SPAN></FONT></B></P>
<P class=MsoNormal><B><FONT face=Arial size=4><SPAN style="FONT-WEIGHT: bold; FONT-SIZE: 14pt; FONT-FAMILY: Arial"><o:p></o:p></SPAN></FONT></B></P>
<P class=MsoNormal style="MARGIN-LEFT: 0.5in; TEXT-INDENT: -0.25in; mso-list: l0 level1 lfo9"><FONT face=Symbol size=4><SPAN style="FONT-SIZE: 14pt; FONT-FAMILY: Symbol"><SPAN style="mso-list: Ignore">·<FONT face="Times New Roman" size=1><SPAN style="FONT: 7pt 'Times New Roman'"> </SPAN></FONT></SPAN></SPAN></FONT><FONT face=Arial><SPAN style="FONT-FAMILY: Arial">Tax professionals</SPAN></FONT><B><FONT face=Arial size=4><SPAN style="FONT-WEIGHT: bold; FONT-SIZE: 14pt; FONT-FAMILY: Arial"><o:p></o:p></SPAN></FONT></B></P>
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<LI class=MsoNormal style="mso-list: l0 level1 lfo9"><FONT face=Arial size=3><SPAN style="FONT-SIZE: 12pt; FONT-FAMILY: Arial">Attorneys<o:p></o:p></SPAN></FONT>
<LI class=MsoNormal style="MARGIN-RIGHT: -0.5in; mso-list: l0 level1 lfo9"><FONT face=Arial size=3><SPAN style="FONT-SIZE: 12pt; FONT-FAMILY: Arial">Payroll professionals<o:p></o:p></SPAN></FONT>
<LI class=MsoNormal style="MARGIN-RIGHT: -0.5in; mso-list: l0 level1 lfo9"><FONT face=Arial size=3><SPAN style="FONT-SIZE: 12pt; FONT-FAMILY: Arial">Industry partners<o:p></o:p></SPAN></FONT>
<LI class=MsoNormal style="MARGIN-RIGHT: -0.5in; mso-list: l0 level1 lfo9"><FONT face=Arial size=3><SPAN style="FONT-SIZE: 12pt; FONT-FAMILY: Arial">Small businesses<o:p></o:p></SPAN></FONT> </LI></UL>
<P class=MsoNormal style="MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 1.25in; MARGIN-RIGHT: -0.5in; mso-margin-top-alt: 0in"><FONT face=Arial color=blue size=1><SPAN lang=EN style="FONT-SIZE: 8pt; COLOR: blue; FONT-FAMILY: Arial"><o:p> </o:p></SPAN></FONT></P>
<P class=MsoNormal style="MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 1.25in; MARGIN-RIGHT: -0.5in; mso-margin-top-alt: 0in"><FONT face=Arial color=blue size=1><SPAN lang=EN style="FONT-SIZE: 8pt; COLOR: blue; FONT-FAMILY: Arial"><o:p> </o:p></SPAN></FONT></P>
<P class=MsoNormal><B><FONT face=Arial size=4><SPAN style="FONT-WEIGHT: bold; FONT-SIZE: 14pt; FONT-FAMILY: Arial">Learn about:<BR><BR></SPAN></FONT></B><FONT face=Arial color=blue size=1><SPAN lang=EN style="FONT-SIZE: 8pt; COLOR: blue; FONT-FAMILY: Arial"><o:p></o:p></SPAN></FONT></P>
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<LI class=MsoNormal style="mso-list: l0 level1 lfo9"><FONT face=Arial size=3><SPAN style="FONT-SIZE: 12pt; FONT-FAMILY: Arial">Necessity of books and records <o:p></o:p></SPAN></FONT>
<LI class=MsoNormal style="mso-list: l0 level1 lfo9"><FONT face=Arial size=3><SPAN style="FONT-SIZE: 12pt; FONT-FAMILY: Arial">Definition of books and records<o:p></o:p></SPAN></FONT>
<LI class=MsoNormal style="mso-list: l0 level1 lfo9"><FONT face=Arial size=3><SPAN style="FONT-SIZE: 12pt; FONT-FAMILY: Arial">Specific types of records needed<o:p></o:p></SPAN></FONT>
<LI class=MsoNormal style="mso-list: l0 level1 lfo9"><FONT face=Arial size=3><SPAN style="FONT-SIZE: 12pt; FONT-FAMILY: Arial">Maintenance of books and records<o:p></o:p></SPAN></FONT>
<LI class=MsoNormal style="mso-list: l0 level1 lfo9"><FONT face=Arial size=3><SPAN style="FONT-SIZE: 12pt; FONT-FAMILY: Arial">Basic examination procedures<o:p></o:p></SPAN></FONT>
<LI class=MsoNormal style="mso-list: l0 level1 lfo9"><FONT face=Arial size=3><SPAN style="FONT-SIZE: 12pt; FONT-FAMILY: Arial">IRS examination expectations<o:p></o:p></SPAN></FONT> </LI></UL>
<P class=MsoNormal style="MARGIN-LEFT: 0.25in"><FONT face=Arial size=3><SPAN style="FONT-SIZE: 12pt; BACKGROUND: yellow; FONT-FAMILY: Arial"><o:p> </o:p></SPAN></FONT></P>
<P class=MsoNormal><FONT face=Arial size=3><SPAN style="FONT-SIZE: 12pt; FONT-FAMILY: Arial"><o:p> </o:p></SPAN></FONT></P>
<P class=MsoNormal><B><FONT face=Arial size=4><SPAN style="FONT-WEIGHT: bold; FONT-SIZE: 14pt; FONT-FAMILY: Arial">Earn Certificate of Completion/CPE credit <o:p></o:p></SPAN></FONT></B></P>
<P class=MsoNormal style="MARGIN-RIGHT: -0.5in"><FONT face=Arial size=1><SPAN style="FONT-SIZE: 8pt; FONT-FAMILY: Arial"><o:p> </o:p></SPAN></FONT></P>
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<LI class=MsoNormal style="MARGIN-RIGHT: -0.5in; mso-list: l1 level1 lfo12"><FONT face=Arial size=3><SPAN style="FONT-SIZE: 12pt; FONT-FAMILY: Arial">Enrolled agents receive one CPE credit for a minimum 50-minute participation from the start of the forum.<o:p></o:p></SPAN></FONT>
<LI class=MsoNormal style="MARGIN-RIGHT: -0.5in; mso-list: l1 level1 lfo12"><FONT face=Arial size=3><SPAN style="FONT-SIZE: 12pt; FONT-FAMILY: Arial">Tax professionals may receive a Certificate of Completion that can be used to request a Continuing Professional Education credit if the phone forum meets your organization’s or state’s CPE requirements.<o:p></o:p></SPAN></FONT>
<LI class=MsoNormal style="MARGIN-RIGHT: -0.5in; mso-list: l1 level1 lfo12"><FONT face=Arial size=3><SPAN style="FONT-SIZE: 12pt; FONT-FAMILY: Arial">To receive credit, register individually and use your PIN.<o:p></o:p></SPAN></FONT>
<LI class=MsoNormal style="MARGIN-RIGHT: -0.5in; mso-list: l1 level1 lfo12"><FONT face=Arial size=3><SPAN style="FONT-SIZE: 12pt; FONT-FAMILY: Arial">Call in using your individual phone line so your attendance can be verified<o:p></o:p></SPAN></FONT>
<LI class=MsoNormal style="MARGIN-RIGHT: -0.5in; mso-list: l1 level1 lfo12"><FONT face=Arial size=3><SPAN style="FONT-SIZE: 12pt; FONT-FAMILY: Arial">Look for your Certificate of Completion by e-mail approximately one week after the forum. If you have met all requirements, you will receive your certificate automatically; there’s no need to follow up. <o:p></o:p></SPAN></FONT>
<LI class=MsoNormal style="MARGIN-RIGHT: -0.5in; mso-list: l1 level1 lfo12"><FONT face=Arial size=3><SPAN style="FONT-SIZE: 12pt; FONT-FAMILY: Arial">If you and others in your office do not require a certificate, please <B><SPAN style="FONT-WEIGHT: bold">have only one person register </SPAN></B>on the group’s behalf and use a speaker phone to dial in. This will maximize the number of lines available for other participants and help reduce costs.<o:p></o:p></SPAN></FONT> </LI></UL>
<P class=MsoNormal style="MARGIN-RIGHT: -0.5in"><B><FONT face=Arial size=4><SPAN style="FONT-WEIGHT: bold; FONT-SIZE: 14pt; FONT-FAMILY: Arial"><o:p> </o:p></SPAN></FONT></B></P>
<P class=MsoNormal style="MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 9pt; MARGIN-RIGHT: -0.5in; mso-margin-top-alt: 0in"><B><FONT face=Arial size=4><SPAN style="FONT-WEIGHT: bold; FONT-SIZE: 14pt; FONT-FAMILY: Arial"><o:p> </o:p></SPAN></FONT></B></P><B><FONT face=Arial size=4><SPAN style="FONT-WEIGHT: bold; FONT-SIZE: 14pt; FONT-FAMILY: Arial"><BR style="PAGE-BREAK-BEFORE: always" clear=all></SPAN></FONT></B>
<P class=MsoNormal style="MARGIN-RIGHT: -0.5in"><B><FONT face=Arial size=4><SPAN style="FONT-WEIGHT: bold; FONT-SIZE: 14pt; FONT-FAMILY: Arial">Sign up <I><SPAN style="FONT-STYLE: italic">now</SPAN></I> for the event of your choice<o:p></o:p></SPAN></FONT></B></P>
<P class=MsoNormal><B><FONT face=Arial color=black size=3><SPAN style="FONT-WEIGHT: bold; FONT-SIZE: 12pt; COLOR: black; FONT-FAMILY: Arial"><o:p> </o:p></SPAN></FONT></B></P>
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<LI class=MsoNormal style="COLOR: black; mso-list: l10 level1 lfo14"><FONT face=Arial color=black size=3><SPAN style="FONT-SIZE: 12pt; FONT-FAMILY: Arial">Select the time that works best for you<o:p></o:p></SPAN></FONT> </LI></UL>
<P class=MsoNormal style="TEXT-INDENT: 0.5in"><B><FONT face=Arial size=3><SPAN style="FONT-WEIGHT: bold; FONT-SIZE: 12pt; FONT-FAMILY: Arial">Note:</SPAN></FONT></B><FONT face=Arial><SPAN style="FONT-FAMILY: Arial"> Time zones shown are Standard (or Daylight Saving) time. <o:p></o:p></SPAN></FONT></P>
<P class=MsoNormal style="TEXT-INDENT: 0.5in"><FONT face=Arial size=3><SPAN style="FONT-SIZE: 12pt; FONT-FAMILY: Arial"><o:p> </o:p></SPAN></FONT></P>
<P class=MsoNormal><B><FONT face=Arial size=4><SPAN style="FONT-WEIGHT: bold; FONT-SIZE: 14pt; FONT-FAMILY: Arial">December 1, 2010<o:p></o:p></SPAN></FONT></B></P>
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<TD style="PADDING-RIGHT: 5.4pt; PADDING-LEFT: 5.4pt; PADDING-BOTTOM: 0in; WIDTH: 18.72%; PADDING-TOP: 0in; HEIGHT: 0.05in" noWrap width="18%" height=5>
<P class=MsoNormal style="MARGIN-BOTTOM: 6pt; MARGIN-LEFT: 0in; MARGIN-RIGHT: 0in; TEXT-ALIGN: center; mso-margin-top-alt: 6.0pt" align=center><B><FONT face=Arial size=3><SPAN style="FONT-WEIGHT: bold; FONT-SIZE: 12pt; FONT-FAMILY: Arial">1 p.m.<o:p></o:p></SPAN></FONT></B></P></TD>
<TD style="PADDING-RIGHT: 5.4pt; PADDING-LEFT: 5.4pt; PADDING-BOTTOM: 0in; WIDTH: 18.72%; PADDING-TOP: 0in; HEIGHT: 0.05in" noWrap width="18%" height=5>
<P class=MsoNormal style="MARGIN-BOTTOM: 6pt; MARGIN-LEFT: 0in; MARGIN-RIGHT: 0in; TEXT-ALIGN: center; mso-margin-top-alt: 6.0pt" align=center><B><FONT face=Arial size=3><SPAN style="FONT-WEIGHT: bold; FONT-SIZE: 12pt; FONT-FAMILY: Arial">Noon<o:p></o:p></SPAN></FONT></B></P></TD>
<TD style="PADDING-RIGHT: 5.4pt; PADDING-LEFT: 5.4pt; PADDING-BOTTOM: 0in; WIDTH: 22.86%; PADDING-TOP: 0in; HEIGHT: 0.05in" noWrap width="22%" height=5>
<P class=MsoNormal style="MARGIN-BOTTOM: 6pt; MARGIN-LEFT: 0in; MARGIN-RIGHT: 0in; TEXT-ALIGN: center; mso-margin-top-alt: 6.0pt" align=center><B><FONT face=Arial size=3><SPAN style="FONT-WEIGHT: bold; FONT-SIZE: 12pt; FONT-FAMILY: Arial">11 a.m.<o:p></o:p></SPAN></FONT></B></P></TD>
<TD style="PADDING-RIGHT: 5.4pt; PADDING-LEFT: 5.4pt; PADDING-BOTTOM: 0in; WIDTH: 18.72%; PADDING-TOP: 0in; HEIGHT: 0.05in" noWrap width="18%" height=5>
<P class=MsoNormal style="MARGIN-BOTTOM: 6pt; MARGIN-LEFT: 0in; MARGIN-RIGHT: 0in; TEXT-ALIGN: center; mso-margin-top-alt: 6.0pt" align=center><B><FONT face=Arial size=3><SPAN style="FONT-WEIGHT: bold; FONT-SIZE: 12pt; FONT-FAMILY: Arial">10 a.m.<o:p></o:p></SPAN></FONT></B></P></TD></TR>
<TR style="HEIGHT: 0.05in" height=5>
<TD style="PADDING-RIGHT: 5.4pt; PADDING-LEFT: 5.4pt; PADDING-BOTTOM: 0in; WIDTH: 20.96%; PADDING-TOP: 0in; HEIGHT: 0.05in" noWrap width="20%" height=5>
<P class=MsoNormal style="MARGIN-BOTTOM: 6pt; MARGIN-LEFT: 0in; MARGIN-RIGHT: 0in; TEXT-ALIGN: center; mso-margin-top-alt: 6.0pt" align=center><B><FONT face=Arial size=3><SPAN style="FONT-WEIGHT: bold; FONT-SIZE: 12pt; FONT-FAMILY: Arial">116600<o:p></o:p></SPAN></FONT></B></P></TD>
<TD style="PADDING-RIGHT: 5.4pt; PADDING-LEFT: 5.4pt; PADDING-BOTTOM: 0in; WIDTH: 18.72%; PADDING-TOP: 0in; HEIGHT: 0.05in" noWrap width="18%" height=5>
<P class=MsoNormal style="MARGIN-BOTTOM: 6pt; MARGIN-LEFT: 0in; MARGIN-RIGHT: 0in; TEXT-ALIGN: center; mso-margin-top-alt: 6.0pt" align=center><B><FONT face=Arial size=3><SPAN style="FONT-WEIGHT: bold; FONT-SIZE: 12pt; FONT-FAMILY: Arial">4 p.m.<o:p></o:p></SPAN></FONT></B></P></TD>
<TD style="PADDING-RIGHT: 5.4pt; PADDING-LEFT: 5.4pt; PADDING-BOTTOM: 0in; WIDTH: 18.72%; PADDING-TOP: 0in; HEIGHT: 0.05in" noWrap width="18%" height=5>
<P class=MsoNormal style="MARGIN-BOTTOM: 6pt; MARGIN-LEFT: 0in; MARGIN-RIGHT: 0in; TEXT-ALIGN: center; mso-margin-top-alt: 6.0pt" align=center><B><FONT face=Arial size=3><SPAN style="FONT-WEIGHT: bold; FONT-SIZE: 12pt; FONT-FAMILY: Arial">3 p.m.<o:p></o:p></SPAN></FONT></B></P></TD>
<TD style="PADDING-RIGHT: 5.4pt; PADDING-LEFT: 5.4pt; PADDING-BOTTOM: 0in; WIDTH: 22.86%; PADDING-TOP: 0in; HEIGHT: 0.05in" noWrap width="22%" height=5>
<P class=MsoNormal style="MARGIN-BOTTOM: 6pt; MARGIN-LEFT: 0in; MARGIN-RIGHT: 0in; TEXT-ALIGN: center; mso-margin-top-alt: 6.0pt" align=center><B><FONT face=Arial size=3><SPAN style="FONT-WEIGHT: bold; FONT-SIZE: 12pt; FONT-FAMILY: Arial">2 p.m.<o:p></o:p></SPAN></FONT></B></P></TD>
<TD style="PADDING-RIGHT: 5.4pt; PADDING-LEFT: 5.4pt; PADDING-BOTTOM: 0in; WIDTH: 18.72%; PADDING-TOP: 0in; HEIGHT: 0.05in" noWrap width="18%" height=5>
<P class=MsoNormal style="MARGIN-BOTTOM: 6pt; MARGIN-LEFT: 0in; MARGIN-RIGHT: 0in; TEXT-ALIGN: center; mso-margin-top-alt: 6.0pt" align=center><B><FONT face=Arial size=3><SPAN style="FONT-WEIGHT: bold; FONT-SIZE: 12pt; FONT-FAMILY: Arial">1 p.m.<o:p></o:p></SPAN></FONT></B></P></TD></TR></TBODY></TABLE>
<P class=MsoNormal><B><FONT face=Arial size=3><SPAN style="FONT-WEIGHT: bold; FONT-SIZE: 12pt; FONT-FAMILY: Arial"><o:p> </o:p></SPAN></FONT></B></P>
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<LI class=MsoNormal style="MARGIN-RIGHT: -0.5in; mso-list: l10 level1 lfo14"><FONT face=Arial size=3><SPAN style="FONT-SIZE: 12pt; FONT-FAMILY: Arial">Register at: <A href="http://www.attevent.com/">www.attevent.com</A>/. Reservations are limited, so <B><SPAN style="FONT-WEIGHT: bold">register early</SPAN></B>.<o:p></o:p></SPAN></FONT>
<LI class=MsoNormal style="MARGIN-RIGHT: -0.5in; mso-list: l10 level1 lfo14"><FONT face=Arial size=3><SPAN style="FONT-SIZE: 12pt; FONT-FAMILY: Arial">You will receive a personal identification number to join the conference.<o:p></o:p></SPAN></FONT>
<LI class=MsoNormal style="MARGIN-RIGHT: -0.5in; mso-list: l10 level1 lfo14"><FONT face=Arial size=3><SPAN style="FONT-SIZE: 12pt; FONT-FAMILY: Arial">If you have never registered with AT&T for a prior phone forum, you will first need to click on<I><SPAN style="FONT-STYLE: italic"> create a profile.</SPAN></I><o:p></o:p></SPAN></FONT>
<LI class=MsoNormal style="MARGIN-RIGHT: -0.5in; mso-list: l10 level1 lfo14"><FONT face=Arial size=3><SPAN style="FONT-SIZE: 12pt; FONT-FAMILY: Arial">If you require special </SPAN></FONT><FONT face=Arial><SPAN style="FONT-FAMILY: Arial">accommodations (for example, Braille, large print or interpreter services) please contact Brian Finn at: </SPAN></FONT><FONT face=Arial><SPAN style="FONT-FAMILY: Arial"><A href="mailto:nationalphoneforum@irs.gov">nationalphoneforum@irs.gov</A>/</SPAN></FONT><FONT face=Arial color=blue><SPAN style="COLOR: blue; FONT-FAMILY: Arial">. </SPAN></FONT><FONT face=Arial color=blue><SPAN style="COLOR: blue; FONT-FAMILY: Arial"> </SPAN></FONT><FONT face=Arial><SPAN style="FONT-FAMILY: Arial"><o:p></o:p></SPAN></FONT>
<LI class=MsoNormal style="MARGIN-RIGHT: -0.5in; mso-list: l10 level1 lfo14"><FONT face=Arial size=3><SPAN style="FONT-SIZE: 12pt; FONT-FAMILY: Arial">We will e-mail presentation materials the day before the forum. <B><SPAN style="FONT-WEIGHT: bold">If you do not receive this e-mail by noon the day before the event,</SPAN></B> please e-mail us at:<FONT color=blue><SPAN style="COLOR: blue"> <A href="mailto:nationalphoneforum@irs.gov">nationalphoneforum@irs.gov</A> </SPAN></FONT>to request the materials.</SPAN></FONT><FONT face=Arial><SPAN style="FONT-FAMILY: Arial"><o:p></o:p></SPAN></FONT> </LI></UL>
<P class=MsoNormal style="MARGIN-RIGHT: -0.5in"><FONT face=Arial size=3><SPAN style="FONT-SIZE: 12pt; FONT-FAMILY: Arial"><o:p> </o:p></SPAN></FONT></P>
<P class=MsoNormal><B><FONT face=Arial size=4><SPAN style="FONT-WEIGHT: bold; FONT-SIZE: 14pt; FONT-FAMILY: Arial">Dial in on December 1, 2010<o:p></o:p></SPAN></FONT></B></P>
<P class=MsoNormal style="MARGIN-RIGHT: -0.5in"><B><FONT face=Arial size=3><SPAN style="FONT-WEIGHT: bold; FONT-SIZE: 12pt; FONT-FAMILY: Arial"><o:p> </o:p></SPAN></FONT></B></P>
<P class=MsoNormal style="MARGIN-RIGHT: -0.5in"><B><FONT face=Arial size=3><SPAN style="FONT-WEIGHT: bold; FONT-SIZE: 12pt; FONT-FAMILY: Arial">Toll free: 1-800-683-4564 ** NOTE: DIFFERENT CALL IN PHONE NUMBER **<o:p></o:p></SPAN></FONT></B></P>
<P class=MsoNormal style="MARGIN-RIGHT: -0.5in"><B><FONT face=Arial size=3><SPAN style="FONT-WEIGHT: bold; FONT-SIZE: 12pt; FONT-FAMILY: Arial">Toll: 1-913-312-2904 ** NOTE: PHONE NUMBER CHANGE **<o:p></o:p></SPAN></FONT></B></P>
<P class=MsoNormal style="MARGIN-RIGHT: -0.5in"><FONT face=Arial size=3><SPAN style="FONT-SIZE: 12pt; FONT-FAMILY: Arial"><o:p> </o:p></SPAN></FONT></P>
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<LI class=MsoNormal style="MARGIN-RIGHT: -0.5in; mso-list: l9 level1 lfo4"><FONT face=Arial size=3><SPAN style="FONT-SIZE: 12pt; FONT-FAMILY: Arial">Dial in at least five to ten minutes before the scheduled time. Those who are first to arrive will be assured participation; when all lines are busy, you will be unable to join the session.<o:p></o:p></SPAN></FONT>
<LI class=MsoNormal style="MARGIN-RIGHT: -0.5in; mso-list: l9 level1 lfo4"><FONT face=Arial size=3><SPAN style="FONT-SIZE: 12pt; FONT-FAMILY: Arial">Enter your access code, then the pound (#) sign.<o:p></o:p></SPAN></FONT>
<LI class=MsoNormal style="MARGIN-RIGHT: -0.5in; mso-list: l9 level1 lfo4"><FONT face=Arial size=3><SPAN style="FONT-SIZE: 12pt; FONT-FAMILY: Arial">Enter your PIN, then the pound (#) sign.<o:p></o:p></SPAN></FONT>
<LI class=MsoNormal style="MARGIN-RIGHT: -0.5in; mso-list: l9 level1 lfo4"><FONT face=Arial size=3><SPAN style="FONT-SIZE: 12pt; FONT-FAMILY: Arial">The participant’s line will be placed on hold until the conference begins.<o:p></o:p></SPAN></FONT> </LI></UL>
<P class=MsoNormal style="MARGIN-RIGHT: -0.5in"><FONT face=Arial size=3><SPAN style="FONT-SIZE: 12pt; FONT-FAMILY: Arial"><o:p> </o:p></SPAN></FONT></P>
<P class=MsoNormal><FONT face=Arial size=3><SPAN style="FONT-SIZE: 12pt; FONT-FAMILY: Arial">A question and answer period be included during the presentation. However, due to the public nature of the call, we will not be able to address specific client issues. <o:p></o:p></SPAN></FONT></P>
<P class=MsoNormal style="MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0.25in; MARGIN-RIGHT: -0.5in; mso-margin-top-alt: 0in"><FONT face=Arial size=3><SPAN style="FONT-SIZE: 12pt; FONT-FAMILY: Arial"><o:p> </o:p></SPAN></FONT></P>
<P class=MsoNormal><B><FONT face=Arial size=4><SPAN style="FONT-WEIGHT: bold; FONT-SIZE: 14pt; FONT-FAMILY: Arial">Have questions about the event or problems registering? <o:p></o:p></SPAN></FONT></B></P>
<P class=MsoNormal><FONT face=Arial size=3><SPAN style="FONT-SIZE: 12pt; FONT-FAMILY: Arial">E-mail us at:<B><SPAN style="FONT-WEIGHT: bold"> </SPAN></B><A href="mailto:nationalphoneforum@irs.gov">nationalphoneforum@irs.gov</A>/.<B><SPAN style="FONT-WEIGHT: bold"><o:p></o:p></SPAN></B></SPAN></FONT></P>
<P class=MsoNormal><FONT face=Arial size=4><SPAN style="FONT-SIZE: 14pt; FONT-FAMILY: Arial"><o:p> </o:p></SPAN></FONT></P>
<P class=MsoNormal><FONT face=Arial size=3><SPAN style="FONT-SIZE: 12pt; FONT-FAMILY: Arial">Archived recordings of this event and others can be found on our <A href="http://www.tax.gov/">IRS Video Portal</A>. <B><SPAN style="FONT-WEIGHT: bold"> </SPAN></B>Please be aware that this event will not be immediately available, but will be posted as soon as the files are available.</SPAN></FONT></P>
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<P class=homepageboldblack><FONT face="Arial, Helvetica, sans-serif"><I>Tax Talk Today </I>Viewers,</FONT></P>
<P class=homepageboldblack><FONT face="Arial, Helvetica, sans-serif">Don’t miss the first in the 8-program webcast series, January 11, 2011 titled:</FONT></P>
<P class=homepageboldblack align=center><FONT face="Arial, Helvetica, sans-serif"><I>2010 Individual Tax Law Update: Changes in a Complex and Uncertain Time</I></FONT></P>
<P><FONT face="Arial, Helvetica, sans-serif"><B>HEAR </B><SPAN class=homepageboldblack>from IRS officials, including </SPAN><B>David R. Williams</B>,<SPAN class=homepageboldblack> the newly appointed lead of the Return Preparer Office inside the IRS, and notable tax industry panelists listed below.</SPAN></FONT></P>
<P><FONT face="Arial, Helvetica, sans-serif"><B>EARN</B><SPAN class=homepageboldblack> CPE credits for watching the program live, archived or listening to the podcast. <A href="http://ethreemail.com/e3ds/mail_link.php?u=http%3A%2F%2Ftaxtalktoday.com%2Fcpeoffer.html&i=1&d=8V2V1400-21Z1-4UWV-YY95-Z6X4190Z8Z3W&e=karen.park@state.or.us" target=new>Purchase credits now</A></SPAN></FONT></P>
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<P><FONT face="Arial, Helvetica, sans-serif"><SPAN class=homepageboldblack><BR><BR><BR>Take advantage of this opportunity to hear from and interact with IRS experts and tax professionals, like yourselves, <A href="http://ethreemail.com/e3ds/mail_link.php?u=http%3A%2F%2Ftaxtalktoday.com%2Fcpeoffer.html&i=1&d=8V2V1400-21Z1-4UWV-YY95-Z6X4190Z8Z3W&e=karen.park@state.or.us">and earn CPE Credits</A>. <BR></SPAN></FONT></P>
<P><FONT class=homepageboldblack face="Arial, Helvetica, sans-serif">The January webcast panelists include:</FONT></P>
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<LI><FONT class=homepageboldblack face="Arial, Helvetica, sans-serif">David R. Williams, the newly appointed lead of Return Preparer Office for the Internal Revenue Service (IRS);</FONT>
<LI><FONT class=homepageboldblack face="Arial, Helvetica, sans-serif">David Mellem, EA, Partner, Ashwaubenon Tax Professionals, <BR>Green Bay, WI; </FONT>
<LI><FONT class=homepageboldblack face="Arial, Helvetica, sans-serif">Dave Windish, Esq., LL.M. (Tax) and Technical Tax Consultant to Tax Analysts and Life Events Editor at Tax.com;</FONT>
<LI><FONT class=homepageboldblack face="Arial, Helvetica, sans-serif">G. Michelle Ferreira, Esq., Shareholder, Greenberg Traurig LLP, <BR>San Francisco, CA;</FONT>
<LI><FONT class=homepageboldblack face="Arial, Helvetica, sans-serif">IRS Forms and Publication Division panelist (invited), and</FONT>
<LI><FONT class=homepageboldblack face="Arial, Helvetica, sans-serif"><I>Tax Talk Today</I>’s <A href="http://ethreemail.com/e3ds/mail_link.php?u=http%3A%2F%2Fwww.taxtalktoday.com%2Fleswitmer.html&i=2&d=8V2V1400-21Z1-4UWV-YY95-Z6X4190Z8Z3W&e=karen.park@state.or.us" target=new>Les Witmer</A>, a communications consultant and 23-year veteran of the IRS, will moderate.<BR></FONT></LI></UL>
<P class=homepageboldblack><FONT face="Arial, Helvetica, sans-serif"><B class=headerText>CPE Pre-Season offer</B><BR>Save $60 on 15-Credit package by purchasing today! Offer expires 12/31/10.<BR><A href="http://ethreemail.com/e3ds/mail_link.php?u=http%3A%2F%2Ftaxtalktoday.com%2Fcpeoffer.html&i=1&d=8V2V1400-21Z1-4UWV-YY95-Z6X4190Z8Z3W&e=karen.park@state.or.us">Don't wait. Subscribe now.</A></FONT></P>
<P class=homepageboldblack><FONT face="Arial, Helvetica, sans-serif">Collaborating with <I>Tax Talk Today</I> on content are two of the most highly respected sources of credible and reliable information in the tax industry, the <A href="http://ethreemail.com/e3ds/mail_link.php?u=http%3A%2F%2Fnaea.org%2FMemberPortal%2F&i=3&d=8V2V1400-21Z1-4UWV-YY95-Z6X4190Z8Z3W&e=karen.park@state.or.us" target=new>NAEA (National Association of Enrolled Agents)</A>; and <A href="http://ethreemail.com/e3ds/mail_link.php?u=http%3A%2F%2Fwww.taxanalysts.com%2F&i=4&d=8V2V1400-21Z1-4UWV-YY95-Z6X4190Z8Z3W&e=karen.park@state.or.us" target=new>Tax Analysts</A> and <A href="http://ethreemail.com/e3ds/mail_link.php?u=http%3A%2F%2Ftax.com%2F&i=5&d=8V2V1400-21Z1-4UWV-YY95-Z6X4190Z8Z3W&e=karen.park@state.or.us" target=new>Tax.com</A>.</FONT></P>
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<P><FONT face="Arial, Helvetica, sans-serif"><I><FONT size=2>Tax Talk Today</FONT></I><FONT size=2>® – The Tax Show for the Tax Pro is produced by Tax Talk Today, Inc. <BR>Copyright © 2010 Tax Talk Today, Inc. All Rights Reserved. <BR>The distinctive <I>Tax Talk Today </I>logo is a U.S. registered service mark of Tax Talk Today, Inc. </FONT><BR>____________________________________________________________ </P>
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<DIV align=center><FONT face="verdana, arial" color=#ffffff>October 2010</FONT></DIV></TH></TR>
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<DIV align=left><A href="http://www.socialsecurity.gov/newsletter/archives.html"><FONT face="Verdana, Arial, Helvetica, sans-serif" color=#ffffff size=-1>Previous Issues</FONT></A></DIV></TH></TR></TBODY></TABLE>
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<DIV align=left><STRONG><FONT face="Verdana, Arial, Helvetica, sans-serif" color=#000000 size=-1>In This Issue:</FONT></STRONG></DIV>
<P align=left><A href="http://www.socialsecurity.gov/newsletter/#1"><FONT face="Verdana, Arial, Helvetica, sans-serif" color=#003366 size=-1>Turning 65? Apply Online for Medicare</FONT></A></P>
<P align=left><A href="http://www.socialsecurity.gov/newsletter/#2"><FONT face="Verdana, Arial, Helvetica, sans-serif" color=#003366 size=-1>New Rules Put Disability Applications on the Fast Track</FONT></A></P>
<P align=left><A href="http://www.socialsecurity.gov/newsletter/#3"><FONT face="Verdana, Arial, Helvetica, sans-serif" color=#003366 size=-1>Website Serves Wounded Warriors</FONT></A></P>
<P align=left><A href="http://www.socialsecurity.gov/newsletter/#4"><FONT face="Verdana, Arial, Helvetica, sans-serif" color=#003366 size=-1>New Teleservice Center in Tennessee</FONT></A></P>
<P align=left><A href="http://www.socialsecurity.gov/newsletter/#5"><FONT face="Verdana, Arial, Helvetica, sans-serif" color=#003366 size=-1>Coming in 2011: New Celebrity Spokesman and Great New Ads </FONT></A></P></TD>
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<P align=left><STRONG><A id=1 name=1></A></STRONG><FONT face="Verdana, Arial, Helvetica, sans-serif"><STRONG>Turning 65? Apply Online for Medicare</STRONG></FONT></P>
<P align=left><FONT face="Verdana, Arial, Helvetica, sans-serif" size=2><IMG height=162 alt="Baby Boomers: Apply Online for Medicare" hspace=4 src="cid:PTSHCLGPMWBI.IMAGE_8.jpg" width=200 align=right border=0>Baby boomers approaching age 65 need to keep Medicare eligibility in mind.</FONT></P>
<P align=left><FONT face="Verdana, Arial, Helvetica, sans-serif" size=2>People already receiving Social Security retirement benefits are automatically enrolled in Medicare at 65. But as many older workers delay their retirement beyond age 65, they’ll need to apply for Medicare to ensure they’re covered. To learn about the Medicare program, visit <A href="http://www.medicare.gov/">www.Medicare.gov</A>. </FONT></P>
<P align=left><FONT face="Verdana, Arial, Helvetica, sans-serif" size=2>Applying online for Medicare is fast and easy – it takes as little as 10 minutes! Going online means there’s no need for an appointment or a trip to a local Social Security office. </FONT></P>
<P align=left><FONT face="Verdana, Arial, Helvetica, sans-serif" size=2>To apply online for Medicare, visit <A href="http://www.socialsecurity.gov/medicareonly">www.socialsecurity.gov/medicareonly</A>.</FONT></P></TD>
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<P align=left><A id=42 name=2></A><STRONG><FONT face="Verdana, Arial, Helvetica, sans-serif">New Rules Put Disability Applications on the Fast Track</FONT></STRONG></P>
<P align=left><FONT face="Verdana, Arial, Helvetica, sans-serif" size=2><IMG height=108 alt="Fast Track for Disability Applications" hspace=4 src="cid:NXLTXMILISQI.IMAGE_84.gif" width=163 align=left border=0>In October, Social Security published new rules that will further reduce the time it takes to decide applications for disability benefits from people with the most severe disabilities. These new rules, which take effect November 12, will help the agency process all cases more efficiently as they will give medical and psychological consultants more time to work on complex cases where their expertise is most needed.</FONT></P>
<P align=left><FONT face="Verdana, Arial, Helvetica, sans-serif" size=2>Learn more by visiting <A href="http://www.socialsecurity.gov/pressoffice/pr/fast-track-disability-process-pr.htm">www.socialsecurity.gov/pressoffice/pr/fast-track-disability-process-pr.htm</A>.</FONT></P>
<DIV>
<P align=left><FONT face="Verdana, Arial, Helvetica, sans-serif" size=2>Read the final rules, 20 CFR Parts 404 and 416, in the <EM>Federal Register</EM> at <A href="http://www.regulations.gov/search/Regs/home.html#documentDetail?R=0900006480b6debb">www.regulations.gov</A></FONT></P></DIV>
<P align=right><FONT face="Verdana, Arial, Helvetica, sans-serif" size=-1><A href="http://www.socialsecurity.gov/newsletter/#top">(Back to Top)</A></FONT></P></TD></TR>
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<P align=left><A id=3 name=3></A><STRONG><FONT face="Verdana, Arial, Helvetica, sans-serif">Website Serves Wounded Warriors</FONT></STRONG></P>
<P align=left><FONT face="Verdana, Arial, Helvetica, sans-serif" size=2><IMG height=122 alt="Website Serves Wounded Warriors" hspace=4 src="cid:NSPTCNWYDTFD.IMAGE_9.jpg" width=163 align=right border=0>On November 11, we honor our Nation’s veterans for their service to America. What better time than now to tell your clients about the many benefits and the wealth of information Social Security has available for veterans and military personnel?</FONT></P>
<P align=left><FONT face="Verdana, Arial, Helvetica, sans-serif" size=2>In September, the agency published final rules about the Heroes Earnings Assistance and Relief Tax (HEART) Act. The HEART Act does the following:</FONT></P>
<DIV align=left>
<UL type=disc>
<LI><FONT face="Verdana, Arial, Helvetica, sans-serif" size=2>Treats most cash military compensation as earned income for SSI purposes, which generally provides a higher benefit to the service member as a result of the SSI program's more favorable consideration of earned income;</FONT>
<LI><FONT face="Verdana, Arial, Helvetica, sans-serif" size=2>Excludes certain State annuity payments to disabled, blind, or aged veterans from countable income and resources used to determine SSI eligibility; and</FONT>
<LI><FONT face="Verdana, Arial, Helvetica, sans-serif" size=2>Excludes any cash or in-kind payments provided by AmeriCorps State and National and AmeriCorps National Civilian Community Corps from countable income.</FONT> </LI></UL></DIV>
<P align=left><FONT face="Verdana, Arial, Helvetica, sans-serif" size=2>Social Security makes it easy to get information about benefits for wounded warriors. The place to go is <A href="http://www.socialsecurity.gov/woundedwarriors">www.socialsecurity.gov/woundedwarriors</A>.</FONT></P>
<P align=right><FONT face="Verdana, Arial, Helvetica, sans-serif" size=2></FONT><FONT face="Verdana, Arial, Helvetica, sans-serif" size=-1><A href="http://www.socialsecurity.gov/newsletter/#top">(Back to Top)</A></FONT></P></TD>
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<P align=left><STRONG><A name=4></A></STRONG><FONT face="Verdana, Arial, Helvetica, sans-serif"><STRONG>New Teleservice Center in Tennessee</STRONG></FONT></P>
<P align=left><FONT face="Verdana, Arial, Helvetica, sans-serif" size=2><IMG height=173 alt="New Teleservice Center in Tennessee" hspace=4 src="cid:VKKWDGAAJUPI.IMAGE_85.gif" width=115 align=left vspace=4 border=0>This week, Michael J. Astrue, Commissioner of Social Security, joined Congressman John Tanner and local officials at a groundbreaking ceremony for the agency’s newest teleservice center in Jackson, Tenn. — the first call center opened by Social Security in more than a decade. When completed, it will create almost 200 new jobs for residents in the Jackson area.</FONT></P>
<P align=left><FONT face="Verdana, Arial, Helvetica, sans-serif" size=2>“The new Jackson call center will help us further improve service to the millions of Americans who call our toll-free number,” Commissioner Astrue said.</FONT></P>
<P align=left><FONT face="Verdana, Arial, Helvetica, sans-serif" size=2>Social Security is working closely with the General Services Administration to speed the process for building the new facility. The Jackson call center is expected to open by late 2011. For more information about our toll-free 800 number services, go to <A href="http://www.socialsecurity.gov/pgm/services.htm">www.socialsecurity.gov/pgm/services.htm</A>.</FONT></P>
<DIV align=right><FONT face="Verdana, Arial, Helvetica, sans-serif" size=2><A href="http://www.socialsecurity.gov/newsletter/#top">(Back to Top)</A></FONT> </DIV></TD></TR>
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<P align=left><A id=42 name=5></A><STRONG><FONT face="Verdana, Arial, Helvetica, sans-serif">Coming in 2011: New Celebrity Spokesman and Great New Ads </FONT></STRONG></P>
<P align=left><FONT face="Verdana, Arial, Helvetica, sans-serif" size=2><IMG height=155 alt="Social Security: The Final Frontier" hspace=4 src="cid:HVQRRAKWOKEY.IMAGE_10.jpg" width=200 align=right border=0>We are pleased to announce George Takei is teaming up with Patty Duke for a series of new public service announcements promoting Social Security’s website and online services.</FONT></P>
<P align=left><FONT face="Verdana, Arial, Helvetica, sans-serif" size=2>Look for these super spots in 2011. Until then, tell your clients to boldly go where many have gone before: <A href="http://www.socialsecurity.gov/">www.socialsecurity.gov</A></FONT></P>
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<P class=ninetypercent align=right><A href="http://www.socialsecurity.gov/newsletter/#top"><FONT face="Verdana, Arial, Helvetica, sans-serif" size=-1>(Back to Top)</FONT></A></P></TD></TR></TBODY></TABLE>
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<TD style="TEXT-ALIGN: left">EO Update </TD>
<TD style="TEXT-ALIGN: right">October 29,2010 </TD></TR></TBODY></TABLE></TD></TR></TBODY></TABLE>
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<H3 style="COLOR: #001e5a">Useful Links: </H3>
<P><A href="http://www.irs.gov/">IRS.gov</A> </P>
<P><A href="http://www.irs.gov/charities/index.html">Charities and Nonprofits <BR>Homepage</A> </P>
<P><A href="http://www.irs.gov/charities/content/0,,id=96986,00.html">EO FAQs</A> </P>
<P><A href="http://www.irs.gov/charities/article/0,,id=96774,00.html">EO Forms and Publications</A> </P>
<P><A href="http://www.irs.gov/charities/article/0,,id=135307,00.html">EO Newsletter</A> </P>
<P><A href="http://www.irs.gov/charities/charitable/article/0,,id=136459,00.html">Life Cycle</A> </P>
<HR>
<H3 style="COLOR: #001e5a">Upcoming Events: </H3>
<P><A href="http://www.irs.gov/charities/article/0,,id=96083,00.html">EO Calendar of Events</A> </P>
<HR>
<H3 style="COLOR: #001e5a">IRS Resources </H3>
<P><A href="http://www.irs.gov/compliance/index.html">Compliance & Enforcement</A> </P>
<P><A href="http://www.irs.gov/localcontacts/index.html">Contact My Local Office</A> </P>
<P><A href="http://www.irs.gov/efile/index.html">e-file</A> </P>
<P><A href="http://www.irs.gov/formspubs/index.html">Forms & Pubs</A> </P>
<P><A href="http://www.irs.gov/faqs/index.html">Frequently Asked Questions</A> </P>
<P><A href="http://www.irs.gov/newsroom/index.html">News</A> </P>
<P><A href="http://www.irs.gov/advocate/index.html">Taxpayer Advocacy</A> </P>
<P><A href="http://www.irs.gov/file/index.html">Where to File</A> </P>
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<TD style="VERTICAL-ALIGN: top">
<H3 style="COLOR: #001e5a">Issue Number: 2010-25 </H3>
<H3 style="COLOR: #001e5a"><A id=Fifteenth name=Fifteenth>Inside This Issue</A> </H3>
<OL>
<LI><A href="#First">Filing Relief in Disaster Areas</A>
<LI><A href="#Second">IRS Seeks Applicants for TE/GE Advisory Committee</A>
<LI><A href="#Third">Small Business Health Care Tax Credit FAQs</A>
<LI><A href="#Fourth">Revised Publication 557 Now Available</A>
<LI><A href="#Fifth">Register Now for Phoenix Workshops for Small and Mid-Size 501(c)(3) Organizations (December 7 - 9)</A>
<LI><A href="#Sixth">Medical Resident FICA Refund Program</A>
<LI><A href="#Seventh">Form W-2: Reporting of Health Care Coverage Optional for 2011</A>
<LI><A href="#Eighth">IRS Reminds Tax Preparers to Renew PTIN</A> </LI></OL>
<HR>
<A id=first name=first><B> 1. Filing Relief in Disaster Areas</B></A>
<HR>
<P>For most organizations, the <A href="http://www.irs.gov/charities/charitable/article/0,,id=229193,00.html">one-time filing relief program</A> for small tax-exempt organizations that failed to file for three consecutive years expired on October 15. However, eligible small organizations that are located in a Presidentially declared disaster area have additional time to participate in the one-time filing relief program and avoid revocation. </P>
<P><A href="http://www.irs.gov/newsroom/article/0,,id=108362,00.html">The IRS frequently postpones filing deadlines for individuals, tax-exempt organizations and other entities in declared disaster areas</A>. For example, the IRS has postponed the due dates for numerous filings by organizations and individuals in designated counties in North Carolina affected by the September 27, 2010 storms and flooding until November 26, 2010. This postponement of the due date also applies to Forms 990-N and 990-EZ filings made under the one-time relief program. </P>
<P>For information on the <A href="http://www.irs.gov/newsroom/article/0,,id=108362,00.html">latest disaster declarations</A> and the ending date of the postponement period for each, see IRS.gov. </P>
<P style="FONT-SIZE: 10pt"><A href="#Fifteenth">Back to Top</A> </P>
<HR>
<A id=second name=second><B> 2. IRS</B></A> <STRONG>Seeks Applicants for TE/GE Advisory Committee</STRONG>
<HR>
<P>The IRS is <A href="http://www.irs.gov/newsroom/article/0,,id=229998,00.html">seeking applications</A> for vacancies on the Advisory Committee on Tax-Exempt and Government Entities (ACT). The ACT provides the IRS with regular input from representatives of the TE/GE community on IRS policies and procedures. Vacancies are currently available for representatives from the following customer segments: </P>
<UL>
<LI>Exempt organizations (2)
<LI>Employee Plans (2)
<LI>Tax Exempt Bonds (1)
<LI>Indian Tribal Governments (2)
<LI>Federal, State, and Local Governments (3) </LI></UL>
<P>A <A href="http://edocket.access.gpo.gov/2010/pdf/2010-27220.pdf">notice</A> published in the October 28 Federal Register contains more information about the ACT and the application process. </P>
<P style="FONT-SIZE: 10pt"><A href="#Fifteenth">Back to Top</A> </P>
<HR>
<A id=third name=third><STRONG> 3. Small Business Health Care Tax Credit FAQs</STRONG></A>
<HR>
<P>The IRS has posted additional <A href="http://www.irs.gov/newsroom/article/0,,id=220839,00.html">FAQs</A> on how eligible small business and exempt organizations can claim the <A href="http://www.irs.gov/newsroom/article/0,,id=223666,00.html">Small Business Health Care Tax Credit</A>. </P>
<P>A tax-exempt employer described in Code section 501(c) that is exempt from tax under Code section 501(a) claims the refundable credit by filing a Form 990-T with an attached Form 8941 showing the calculation of the claimed credit. A tax-exempt employer is not eligible to claim the credit unless it is an organization described in Code section 501(c) that is exempt from tax under Code section 501(a). </P>
<P>For more <A href="http://www.irs.gov/newsroom/article/0,,id=223666,00.html">information</A> on the Small Business Health Care Credit and <A href="http://www.irs.gov/newsroom/article/0,,id=220839,00.html">FAQs</A> visit IRS.gov. </P>
<P style="FONT-SIZE: 10pt"><A href="#Fifteenth">Back to Top</A> </P>
<HR>
<A id=fourth name=fourth><B> 4. Revised Publication 557 Now Available</B></A>
<HR>
<P>An updated Publication 557, <EM><A href="http://www.irs.gov/pub/irs-pdf/p557.pdf">Tax-Exempt Status for Your Organization</A>,</EM> is now available. </P>
<P style="FONT-SIZE: 10pt"><A href="#Fifteenth">Back to Top</A> </P>
<HR>
<A id=fifth name=fifth><B> 5. Register Now for Phoenix Workshops for Small and Mid-Size Exempt Organizations (December 7- 9)</B></A>
<HR>
<P>Don't miss out on the last Exempt Organizations workshops of 2010! On December 7-9, the IRS will present our popular workshops for Small and Mid-Sized 501(c)(3) Organizations in Phoenix, AZ in collaboration with the Lodestar Center for Philanthropy and Nonprofit Innovation at Arizona State University. </P>
<P>Each one-day workshop, presented by experienced Exempt Organizations specialists, will explain what 501(c)(3) organizations must do to keep their tax-exempt status and comply with tax obligations. The workshop is designed for administrators or volunteers who are responsible for an organization's tax compliance as well as those interested in careers in the nonprofit sector. </P>
<P>Go to our <A href="http://www.irs.gov/charities/article/0,,id=96083,00.html">Calendar of Events</A> for additional information and to <A href="http://www.irsworkshops.eventsdesigner.com/Phoenix,%20AZ_registration.html">register</A>. </P>
<P style="FONT-SIZE: 10pt"><A href="#Fifteenth">Back to Top</A> </P>
<HR>
<A id=sixth name=sixth><B> 6. Medical Resident FICA Refund Program</B></A>
<HR>
<P>In March 2010, the IRS announced that it would honor <A href="http://www.irs.gov/charities/article/0,,id=219548,00.html">medical resident FICA claims</A> based on the student exception for tax periods ending before April 1, 2005, when new regulations went into effect. The IRS has recently posted additional <A href="http://www.irs.gov/charities/article/0,,id=219547,00.html" target=null>FAQs</A> to clarify whether a resident, former resident or employer filed a timely claim and may be eligible for a refund under the program. </P>
<P style="FONT-SIZE: 10pt"><A href="#Fifteenth">Back to Top</A> </P>
<HR>
<A id=seventh name=seventh><B> 7. Form W-2: Reporting of Health Care Coverage Optional for 2011</B></A>
<HR>
<P><A title=http://www.irs.gov/pub/irs-drop/n-2010-69.pdf href="http://www.irs.gov/pub/irs-drop/n-2010-69.pdf">Notice 2010-69</A> provides that reporting the cost of coverage under an employer-sponsored group health plan on Form W-2, <EM>Wage and Tax Statement</EM>, will not be mandatory for Forms W-2 issued for 2011. The IRS has determined that this relief is necessary to provide employers the time they need to make changes to their payroll systems or procedures in preparation for compliance with the new reporting requirement. The IRS will publish guidance on the new requirement. </P>
<P>The IRS also <A title=http://www.irs.gov/newsroom/article/0,,id=228881,00.html href="http://www.irs.gov/newsroom/article/0,,id=228881,00.html" target=null>announced</A> the release of the <A title=http://www.irs.gov/pub/irs-utl/draft_w-2.pdf href="http://www.irs.gov/pub/irs-utl/draft_w-2.pdf">draft Form W-2</A> for 2011. </P>
<P style="FONT-SIZE: 10pt"><A href="#Fifteenth">Back to Top</A> </P>
<HR>
<A id=eighth name=eighth><B> 8. IRS Reminds Tax Preparers to Renew PTIN</B></A>
<HR>
<P>The Internal Revenue Service <A href="http://www.irs.gov/newsroom/article/0,,id=229602,00.html">announced</A> that it has begun notifying about 1 million tax return preparers to remind them that they must renew their Preparer Tax Identification Numbers (PTIN) if they are still paid preparers. Use of the PTIN will be required on all federal returns prepared by paid tax return preparers starting January 1. </P>
<P>Tax return preparers can register immediately using a new PTIN sign-up system available through <A href="http://www.irs.gov/taxpros" target=null>www.IRS.gov/taxpros</A>. Preparers will need to create an account, complete the PTIN application and pay a $64.25 fee before getting their PTINs. </P>
<P style="FONT-SIZE: 10pt"><A href="#Fifteenth">Back to Top</A> </P>
<HR>
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<P>If you have a technical or procedural question relating to Exempt Organizations, visit the <A href="http://www.irs.gov/eo">Charities and Nonprofits</A> homepage on the IRS.gov Web site. </P>
<P>If you have a specific question about exempt organizations, call <B>EO Customer Account Services at 1-877-829-5500</B>. </P>
<P><A href="http://www.irs.gov/charities/article/0,,id=154837,00.html">Subscribe</A> to EO Update. </P>
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<TD style="TEXT-ALIGN: left">e-News for Tax Professionals </TD>
<TD style="TEXT-ALIGN: right">Oct. 29, 2010 </TD></TR></TBODY></TABLE></TD></TR>
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<H3>Useful Links: </H3>
<P><A href="http://www.irs.gov/">IRS.gov</A> </P>
<P><A href="http://www.irs.gov/taxpros/index.html">Tax Professionals Home</A> </P>
<P><A href="http://www.irs.gov/formspubs/index.html">Forms & Publications</A> </P>
<P><A href="http://www.irs.gov/businesses/small/article/0,,id=102669,00.html">Stakeholders Partners' <BR>Headliners</A> </P>
<P><A href="http://www.irs.gov/taxpros/article/0,,id=184145,00.html">Key Messages</A> </P>
<P><A href="http://www.irs.gov/businesses/small/article/0,,id=158507,00.html">IMRS</A> </P>
<P><A href="http://www.irs.gov/taxpros/article/0,,id=176934,00.html">Tax Hints</A> </P>
<P><A href="http://www.taxtalktoday.tv/">Tax Talk Today</A> </P>
<P><A href="http://www.irs.gov/newsroom/article/0,,id=108362,00.html">Disaster Relief</A> </P>
<P><A href="http://www.irs.gov/taxpros/lists/0,,id=97782,00.html">Draft Tax Forms</A> </P>
<P><A href="http://www.irs.gov/irb/">Internal Revenue Bulletins</A> </P>
<HR>
<H3>Upcoming Events </H3>
<H5>Seminars, Workshops, Conferences, and Other Practitioner Activities By State: </H5>
<P><A href="http://www.irs.gov/businesses/small/article/0,,id=158856,00.html">Nationwide</A> <BR></P>
<P><A href="http://www.irs.gov/businesses/small/article/0,,id=127879,00.html">Alabama</A> <BR><A href="http://www.irs.gov/businesses/small/article/0,,id=127878,00.html">Alaska</A> <BR><A href="http://www.irs.gov/businesses/small/article/0,,id=127875,00.html">Arizona</A> <BR><A href="http://www.irs.gov/businesses/small/article/0,,id=127877,00.html">Arkansas</A> <BR><A href="http://www.irs.gov/businesses/small/article/0,,id=127814,00.html">California</A> <BR><A href="http://www.irs.gov/businesses/small/article/0,,id=127874,00.html">Colorado</A> <BR><A href="http://www.irs.gov/businesses/small/article/0,,id=127872,00.html">Connecticut</A> <BR><A href="http://www.irs.gov/businesses/small/article/0,,id=127870,00.html">Delaware</A> <BR><A href="http://www.irs.gov/businesses/small/article/0,,id=127842,00.html">District of Columbia</A> <BR><A href="http://www.irs.gov/businesses/small/article/0,,id=127816,00.html">Florida</A> <BR><A href="http://www.irs.gov/businesses/small/article/0,,id=127825,00.html">Georgia</A> <BR><A href="http://www.irs.gov/businesses/small/article/0,,id=127823,00.html">Hawaii</A> <BR><A href="http://www.irs.gov/businesses/small/article/0,,id=127822,00.html">Idaho</A> <BR><A href="http://www.irs.gov/businesses/small/article/0,,id=127820,00.html">Illinois</A> <BR><A href="http://www.irs.gov/businesses/small/article/0,,id=127843,00.html">Indiana</A> <BR><A href="http://www.irs.gov/businesses/small/article/0,,id=127818,00.html">Iowa</A> <BR><A href="http://www.irs.gov/businesses/small/article/0,,id=127817,00.html">Kansas</A> <BR></P>
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<P><A href="http://www.irs.gov/businesses/small/article/0,,id=127815,00.html">Kentucky</A> <BR><A href="http://www.irs.gov/businesses/small/article/0,,id=127840,00.html">Louisiana</A> <BR><A href="http://www.irs.gov/businesses/small/article/0,,id=127844,00.html">Maine</A> <BR><A href="http://www.irs.gov/businesses/small/article/0,,id=127827,00.html">Maryland</A> <BR><A href="http://www.irs.gov/businesses/small/article/0,,id=127831,00.html">Massachusetts</A> <BR><A href="http://www.irs.gov/businesses/small/article/0,,id=127832,00.html">Michigan</A> <BR><A href="http://www.irs.gov/businesses/small/article/0,,id=127869,00.html">Minnesota</A> <BR><A href="http://www.irs.gov/businesses/small/article/0,,id=127848,00.html">Mississippi</A> <BR><A href="http://www.irs.gov/businesses/small/article/0,,id=127804,00.html">Missouri</A> <BR><A href="http://www.irs.gov/businesses/small/article/0,,id=127849,00.html">Montana</A> <BR><A href="http://www.irs.gov/businesses/small/article/0,,id=127859,00.html">Nebraska</A> <BR><A href="http://www.irs.gov/businesses/small/article/0,,id=127851,00.html">Nevada</A> <BR><A href="http://www.irs.gov/businesses/small/article/0,,id=127847,00.html">New Hampshire</A> <BR><A href="http://www.irs.gov/businesses/small/article/0,,id=127834,00.html">New Jersey</A> <BR><A href="http://www.irs.gov/businesses/small/article/0,,id=127846,00.html">New Mexico</A> <BR><A href="http://www.irs.gov/businesses/small/article/0,,id=127837,00.html">New York</A> <BR><A href="http://www.irs.gov/businesses/small/article/0,,id=127838,00.html">North Carolina</A> </P>
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<P><A href="http://www.irs.gov/businesses/small/article/0,,id=127830,00.html">North Dakota</A> <BR><A href="http://www.irs.gov/businesses/small/article/0,,id=127853,00.html">Ohio</A> <BR><A href="http://www.irs.gov/businesses/small/article/0,,id=127854,00.html">Oklahoma</A> <BR><A href="http://www.irs.gov/businesses/small/article/0,,id=127855,00.html">Oregon</A> <BR><A href="http://www.irs.gov/businesses/small/article/0,,id=127856,00.html">Pennsylvania</A> <BR><A href="http://www.irs.gov/businesses/small/article/0,,id=127857,00.html">Rhode Island</A> <BR><A href="http://www.irs.gov/businesses/small/article/0,,id=127839,00.html">South Carolina</A> <BR><A href="http://www.irs.gov/businesses/small/article/0,,id=127868,00.html">South Dakota</A> <BR><A href="http://www.irs.gov/businesses/small/article/0,,id=127803,00.html">Tennessee</A> <BR><A href="http://www.irs.gov/businesses/small/article/0,,id=127866,00.html">Texas</A> <BR><A href="http://www.irs.gov/businesses/small/article/0,,id=127864,00.html">Utah</A> <BR><A href="http://www.irs.gov/businesses/small/article/0,,id=127863,00.html">Vermont</A> <BR><A href="http://www.irs.gov/businesses/small/article/0,,id=127805,00.html">Virginia</A> <BR><A href="http://www.irs.gov/businesses/small/article/0,,id=127862,00.html">Washington</A> <BR><A href="http://www.irs.gov/businesses/small/article/0,,id=127858,00.html">West Virginia</A> <BR><A href="http://www.irs.gov/businesses/small/article/0,,id=127852,00.html">Wisconsin</A> <BR><A href="http://www.irs.gov/businesses/small/article/0,,id=127802,00.html">Wyoming</A> </P>
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<TD style="VERTICAL-ALIGN: top">
<H3><A name=top></A>Issue Number: 2010-45 </H3>
<H3>Inside This Issue </H3><BR>
<OL>
<LI><A href="#First">IRS Notifying Return Preparers on PTIN Renewals</A>
<LI><A href="#Second">IRS Commissioner Doug Shulman's Keynote Speech to the AICPA Fall Tax Meeting</A>
<LI><A href="#Third">IRS Seeks Applications for Advisory Committee for the Tax Exempt and Government Entities Division</A>
<LI><A href="#Fourth">Reminder: Tanning Tax Due Nov. 1</A>
<LI><A href="#Fifth">Technical Guidance</A>
<LI><A href="#Sixth">FY 2011 SB/SE Tax Professionals Survey Begins Nov. 3</A> </LI></OL>
<P>
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<A name=first></A><B>1. IRS Notifying Return Preparers on PTIN Renewals</B>
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<P></P>
<P>The IRS began notifying about 1 million tax return preparers to remind them that they must renew their Preparer Tax Identification Numbers (PTIN) if they are still paid preparers. Use of the PTIN will be required on all federal returns prepared by paid tax return preparers starting Jan. 1. See <A href="http://www.irs.gov/newsroom/article/0,,id=229602,00.html">IR-2010-106</A> for more. <BR>Also check out: <BR>Newly archived <A href="http://www.irsvideos.gov/DemonstrationPTINSignUp/">webinar</A> demonstrating PTIN sign up. <BR>Brief <A href="http://www.youtube.com/watch?v=yn6ilrV_2QU">Youtube</A> overview. <BR>Or follow us on <FONT face=Arial color=#0000ff size=2><SPAN class=072584915-29102010><A title=http://www.twitter.com/irstaxpros href="http://www.twitter.com/irstaxpros">www.twitter.com/irstaxpros</A></SPAN></FONT> </P>
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<A name=second></A><B>2. IRS Commissioner Doug Shulman's Keynote Speech to the AICPA Fall Tax Meeting</B>
<HR>
<P>In his <A href="http://www.irs.gov/newsroom/article/0,,id=229675,00.html">keynote remarks</A>, Commissioner Shulman describes the paid tax return preparer initiative among other things. </P>
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<A name=third></A><B>3. IRS Seeks Applications for Advisory Committee for the Tax Exempt and Government Entities Division</B>
<HR>
<P>The IRS seeks applications for vacancies on the Advisory Committee on Tax Exempt and Government Entities (ACT). See <A href="http://www.irs.gov/newsroom/article/0,,id=229998,00.html">IR-2010-109</A> for more. </P>
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<A name=fourth></A><B>4. Reminder: Tanning Tax Due Nov. 1</B>
<HR>
<P>For businesses that provide tanning services, the first payment of the new 10-percent tanning tax is due Monday, Nov. 1. The payment is made along with Form 720, Quarterly Federal Excise Tax Return. The tax went into effect on July 1. Providers of indoor tanning services collect the tax at the time the purchaser pays for the tanning services. The provider then pays these amounts to the government, quarterly, along with IRS Form 720. For details, see these <A href="http://www.irs.gov/businesses/small/article/0,,id=224600,00.html">questions and answers</A>. </P>
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<A name=fifth></A><B>5. Technical Guidance</B>
<HR>
<P><A href="http://www.irs.gov/pub/irs-drop/rp-10-41.pdf">Revenue Procedure 2010-41</A>: (1) describes the procedures foreign persons and U.S. citizens without a social security number due to conscientious religious objection must follow to obtain a preparer tax identification number (PTIN) and (2) provides temporary relief during the 2011 filing season for these individuals who experience delay in obtaining PTINs. </P>
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<A name=sixth></A><B>6. FY 2011 SB/SE Tax Professionals Survey Begins Nov. 3</B>
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<P>The IRS will begin conducting its <A href="http://www.irs.gov/taxpros/article/0,,id=213688,00.html">annual telephone survey</A> of tax professionals starting Nov. 3 and running through January, 2011. Completing the survey is strictly voluntary, and all individual responses will remain anonymous to the IRS. The interviewers from PMR will not ask for any personal or financial information, including Social Security or Employer Identification Numbers, or banking, or credit card information. </P>
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<A name=tenth></A>
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