<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 6.00.2900.6036" name=GENERATOR></HEAD>
<BODY style="MARGIN: 4px 4px 1px; FONT: 14pt Footlight MT Light">
<DIV>FYI</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:ZZYCINOEAXZW.IMAGE_2.GIF" align=baseline border=0><BR>SL2</STRONG></FONT></DIV>
<DIV><STRONG><FONT face="Footlight MT Light" color=#6147c5 size=4></FONT></STRONG> </DIV>
<DIV><FONT face="Footlight MT Light" color=#6147c5>Please note my office hours are Monday thru Thursday 6 am to 4:30 pm</FONT></DIV>
<DIV><FONT face="Footlight MT Light" color=#6147c5></FONT> </DIV>
<DIV><FONT face="Footlight MT Light" color=#6147c5></FONT> </DIV>
<DIV><FONT face="Times New Roman" color=#000000>
<P class=MsoNormal style="MARGIN: 0in 0in 0pt"><FONT size=2>CONFIDENTIALITY NOTE: All information in this email, including attachments, is approved solely for delivery to and authorized use by intended recipients. Use, dissemination, distribution, or reproduction of this message and/or any of its attachments by unintended recipients is not authorized and may be unlawful. If you are not an intended recipient of this message or an authorized assistant to an intended recipient, please notify the sender by replying to this message and then delete it from your system</FONT>. </P></FONT></DIV><BR><BR>>>> "Marshall KayDel D" <KayDel.Marshall@irs.gov> 11/15/2010 3:38 PM >>><BR></DIV>
<DIV></DIV>
<DIV></DIV>
<DIV></DIV>
<DIV><FONT size=2>
<P style="BACKGROUND: white; MARGIN: 0in 0in 0pt; LINE-HEIGHT: normal"><SPAN style="FONT-SIZE: 11pt"><FONT face=Arial>Dear Business Organization:<o:p></o:p></FONT></SPAN></P>
<P style="BACKGROUND: white; MARGIN: 0in 0in 0pt; LINE-HEIGHT: normal"><SPAN style="FONT-SIZE: 11pt"><FONT face=Arial> <o:p></o:p></FONT></SPAN></P>
<P class=MsoNormal style="MARGIN: 0in 0in 0pt; mso-layout-grid-align: none"><SPAN style="FONT-SIZE: 11pt; FONT-FAMILY: Arial">Here are the latest IRS News Releases and Headliners to distribute to your small business members. I hope that the information will be helpful and we encourage publication in your association<st1:PersonName w:st="on">'</st1:PersonName>s magazines, newsletters, email distributions and/or website.<SPAN style="mso-spacerun: yes"> </SPAN><o:p></o:p></SPAN></P>
<P style="BACKGROUND: white; MARGIN: 0in 0in 0pt; LINE-HEIGHT: normal"><SPAN style="FONT-SIZE: 11pt"><o:p><FONT face=Arial> </FONT></o:p></SPAN></P>
<P style="BACKGROUND: white; MARGIN: 0in 0in 0pt; LINE-HEIGHT: normal"><SPAN style="FONT-SIZE: 11pt"><FONT face=Arial>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></FONT></SPAN></P>
<P style="BACKGROUND: white; MARGIN: 0in 0in 0pt; LINE-HEIGHT: normal"><SPAN style="FONT-SIZE: 11pt"><o:p><FONT face=Arial> </FONT></o:p></SPAN></P>
<P style="BACKGROUND: white; MARGIN: 0in 0in 0pt; LINE-HEIGHT: normal"><SPAN style="FONT-SIZE: 11pt"><FONT face=Arial>Since many of you are non-profit organizations and may have contact with new non-profits, I also wanted to let you know that there will be a webinar this week (Nov 18) for new tax exempt organizations – it is free – here is the description and link to register: <o:p></o:p></FONT></SPAN></P>
<P class=MsoNormal style="MARGIN: 0in 0in 0pt"><B><SPAN style="FONT-SIZE: 11pt; 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"><SPAN style="COLOR: windowtext">Starting Off Right: What New 501(c)(3) Organizations Need to Know</SPAN></A> <o:p></o:p></SPAN></B></P>
<P class=MsoNormal style="MARGIN: 0in 0in 0pt"><SPAN style="FONT-SIZE: 11pt; 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 <SPAN class=591361722-15112010>11 AM PT</SPAN>. If you are a newly formed 501(c)(3) organization or an organization that wants a refresher, <A title=http://www.visualwebcaster.com/IRS/72679/reg.asp?id=72679 href="http://www.visualwebcaster.com/IRS/72679/reg.asp?id=72679"><SPAN style="COLOR: windowtext">register</SPAN></A> today and <I>start of<SPAN style="COLOR: black">f</SPAN> right</I>. </SPAN></P>
<P class=MsoNormal style="MARGIN: 0in 0in 0pt"><SPAN style="FONT-SIZE: 11pt; FONT-FAMILY: Arial"></SPAN> </P><SPAN style="FONT-SIZE: 11pt; FONT-FAMILY: Arial"></SPAN><SPAN style="FONT-SIZE: 11pt"><o:p>
<P style="BACKGROUND: white; MARGIN: 0in 0in 0pt; LINE-HEIGHT: normal"><SPAN style="FONT-SIZE: 11pt"><o:p><SPAN class=775590821-07102010><FONT face=Arial color=#0000ff size=3><STRONG>If you haven't already done so, please make a note of my change in address and phone numbers below. Due to the Federal Building remodel, the IRS will be in the location below for the next 3 or 4 years. </STRONG></FONT></SPAN></o:p></SPAN></P>
<P style="BACKGROUND: white; MARGIN: 0in 0in 0pt; LINE-HEIGHT: normal"><SPAN style="FONT-SIZE: 11pt"><o:p><SPAN class=775590821-07102010></SPAN></o:p></SPAN><FONT face=Arial color=#0000ff size=3><STRONG> </STRONG></FONT></P>
<P style="BACKGROUND: white; MARGIN: 0in 0in 0pt; LINE-HEIGHT: normal"><SPAN style="FONT-SIZE: 11pt"><o:p><SPAN class=775590821-07102010><FONT face=Arial color=#0000ff size=3><STRONG>For the next month or so, I <SPAN class=591361722-15112010>may</SPAN> not be available. If you need immediate assistance with anything while I am gone, please contact , Donna Wagner, my Management Assistant in Seattle at 206-220-5590 for referrals to my local colleagues; either John Blakeman or Brian Wozniak, whomever is available to help you.</STRONG></FONT></SPAN></o:p></SPAN></P></o:p></SPAN>
<P style="BACKGROUND: white; MARGIN: 0in 0in 0pt; LINE-HEIGHT: normal"><SPAN style="FONT-SIZE: 11pt"><o:p><FONT face=Arial size=3><STRONG> </STRONG></FONT></o:p></SPAN></P>
<P class=MsoNormal style="MARGIN: 0in 0in 0pt"><SPAN style="FONT-SIZE: 11pt; COLOR: black; FONT-FAMILY: Arial">If someone else in your organization is a more appropriate contact point for these types of emails, please let me know. And if you do not want to receive future emails like this one, please reply and request your name be removed.<o:p></o:p></SPAN></P>
<P class=MsoNormal style="MARGIN: 0in 0in 0pt"><SPAN style="FONT-SIZE: 11pt; FONT-FAMILY: Arial"><o:p> </o:p></SPAN></P>
<P class=MsoNormal style="MARGIN: 0in 0in 0pt"><SPAN style="FONT-SIZE: 11pt; FONT-FAMILY: Arial">Ka<SPAN class=591361722-15112010>yDel</SPAN></SPAN></P>
<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'">100 S.W. Main Street, Suite 1200</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'">503-415-7141 Phone</SPAN></FONT></I></B> <BR><B><I><FONT face="Lucida Bright"><SPAN style="FONT-WEIGHT: bold; FONT-STYLE: italic; FONT-FAMILY: 'Lucida Bright'">503-415-7217 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 #1000843166</SPAN></FONT></I></B></P></FONT></DIV>
<P class=MsoNormal style="MARGIN: 0in 0in 0pt"><SPAN class=storyhead><B style="mso-bidi-font-weight: normal"><SPAN style="FONT-SIZE: 11pt; COLOR: blue; FONT-FAMILY: Arial">Upcoming Events:</SPAN></B></SPAN><SPAN style="FONT-SIZE: 10pt; FONT-FAMILY: Arial"><o:p> </o:p></SPAN></P>
<P class=MsoNormal style="MARGIN: 0in 0in 0pt; tab-stops: 125.4pt 213.45pt 337.7pt"><SPAN style="FONT-SIZE: 10pt; FONT-FAMILY: Arial"><o:p><SPAN lang=EN></P>
<P><SPAN class=591361722-15112010><STRONG><FONT color=#0000ff><FONT size=3>"Employer Survival Guide"</FONT> </FONT> November 18, 4:00-7:00 p.m.</STRONG> </SPAN>The S<SPAN class=591361722-15112010>mall </SPAN>B<SPAN class=591361722-15112010>usiness </SPAN>L<SPAN class=591361722-15112010>egal </SPAN>C<SPAN class=591361722-15112010>linic</SPAN> is putting on a seminar entitled "Employer Survival Guide"<SPAN class=591361722-15112010>. </SPAN> This seminar is perfect for everyone--whether you haven't yet hired your first employee or have hired your 100th, this seminar will provide a concise overview of key employment issues to consider. <SPAN class=591361722-15112010> A</SPAN> special thank you to Renee Starr (of Renee E. Starr, LLC) and Cathy Tavares (Oregon Dept. of Revenue) for agreeing to put on the seminar, and to NedSpace for sponsoring it!!<SPAN class=591361722-15112010> <FONT size=3>Please RSVP </FONT><B><FONT face="Times New Roman,Times New Roman" size=1><FONT face="Times New Roman,Times New Roman" size=1> </B></FONT></FONT><FONT size=3>Becka Martinez Griffin </FONT><U><FONT color=#0000ff size=3><FONT color=#0000ff size=3><A href="mailto:rcmg@lclark.edu">rcmg@lclark.edu</A> </U></FONT></FONT><FONT size=3>503-768-6940 </FONT></SPAN></P><SPAN class=591361722-15112010>
<DIV style="BORDER-TOP-WIDTH: 0px; CLEAR: both; PADDING-RIGHT: 0px; PADDING-LEFT: 0px; FONT-WEIGHT: normal; BORDER-LEFT-WIDTH: 0px; FONT-SIZE: 11pt; BORDER-LEFT-COLOR: black; BORDER-BOTTOM-WIDTH: 0px; BORDER-BOTTOM-COLOR: black; PADDING-BOTTOM: 0px; MARGIN: 0px 0px 10px; WIDTH: 100%; COLOR: #333333; BORDER-TOP-COLOR: black; LINE-HEIGHT: 1.5; PADDING-TOP: 0px; FONT-FAMILY: Arial; BACKGROUND-COLOR: transparent; BORDER-RIGHT-WIDTH: 0px; BORDER-RIGHT-COLOR: black"><FONT size=3><FONT size=4><SPAN style="FONT-WEIGHT: bold; TEXT-DECORATION: underline">Tax Planning for the Small Business</SPAN></FONT><BR><I>Thursday, November 18th 5:30-7:30pm<BR><SPAN class=Apple-style-span style="FONT-SIZE: 12px; COLOR: rgb(0,0,0); LINE-HEIGHT: 15px; FONT-STYLE: normal; FONT-FAMILY: 'Trebuchet MS', sans-serif"><BR></SPAN></I></FONT>
<DIV><I><FONT size=2><SPAN class=Apple-style-span style="FONT-STYLE: normal"><SPAN class=Apple-style-span style="FONT-SIZE: small"><FONT class=Apple-style-span face="Arial, Helvetica, sans-serif">Good tax planning is one of the keys to being profitable as a business owner. Learn how your business income and expenses impact your tax return. In this class, you will learn what you need to know about home office, depreciation, auto expenses, etc, as well as the information you need to keep track of.</FONT></SPAN></SPAN><BR></FONT></I><FONT class=Apple-style-span color=#000000><SPAN class=Apple-style-span style="LINE-HEIGHT: 15px">
<DIV style="FONT-SIZE: small; FONT-FAMILY: Verdana, Geneva, sans-serif"><SPAN class=Apple-style-span style="FONT-SIZE: 12px; FONT-FAMILY: 'Trebuchet MS', sans-serif"><BR>Note: This class is most helpful when taken in conjunction with the January 11th Session: “Filing the Small Business Tax Return”. Taking both classes is recommended, but not required.</SPAN></DIV></SPAN></FONT></DIV></DIV></SPAN><SPAN class=591361722-15112010><FONT size=3><SPAN class=storyhead><B style="mso-bidi-font-weight: normal"><SPAN style="FONT-SIZE: 11pt; COLOR: blue; FONT-FAMILY: Arial">
<P class=MsoNormal style="PADDING-RIGHT: 0px; PADDING-LEFT: 0px; FONT-WEIGHT: normal; PADDING-BOTTOM: 0px; MARGIN: 0px; LINE-HEIGHT: 16.5pt; PADDING-TOP: 0px"><BR></P>
<P class=MsoNormal style="PADDING-RIGHT: 0px; PADDING-LEFT: 0px; FONT-WEIGHT: normal; PADDING-BOTTOM: 0px; MARGIN: 0px; LINE-HEIGHT: 16.5pt; PADDING-TOP: 0px"><A title=http://cts.vresp.com/c/?MercyCorpsNorthwest/731b0527c8/dc6d552bb0/9dc595e165 href="http://cts.vresp.com/c/?MercyCorpsNorthwest/731b0527c8/dc6d552bb0/9dc595e165">Click here to sign up online.</A></P></SPAN></B></SPAN>
<P class=MsoNormal style="MARGIN: 0in 0in 0pt"><SPAN class=storyhead><B style="mso-bidi-font-weight: normal"><SPAN style="FONT-SIZE: 11pt; COLOR: blue; FONT-FAMILY: Arial"></SPAN></B></SPAN> </P>
<P class=MsoNormal style="MARGIN: 0in 0in 0pt"><SPAN class=storyhead><B style="mso-bidi-font-weight: normal"><SPAN style="FONT-SIZE: 11pt; COLOR: blue; FONT-FAMILY: Arial"><SPAN class=Apple-style-span style="LINE-HEIGHT: 27px"><B><SPAN class=Apple-style-span style="FONT-WEIGHT: normal; LINE-HEIGHT: 22px"><FONT style="FONT-SIZE: 15px" size=3><FONT style="TEXT-DECORATION: underline; webkit-text-decorations-in-effect: none" size=4><SPAN style="FONT-WEIGHT: bold; TEXT-DECORATION: underline">Social Media Marketing </SPAN></FONT><BR><FONT color=#000000><FONT size=2><SPAN style="FONT-STYLE: italic">Monday November 29th, 6-9pm</SPAN><BR></FONT></FONT></FONT><BR><FONT class=Apple-style-span color=#000000 size=2><SPAN class=Apple-style-span style="FONT-SIZE: small">Join Tome Howe for a step-by-step setup guide on how to get new customers and increase revenue with smart use of social media marketing sites, including: LinkedIn, Facebook, MySpace, Twitter, YouTube, Podcasts, Flickr, Blogs, Biznik, and other social media sites. </P>
<P class=MsoNormal style="PADDING-RIGHT: 0px; PADDING-LEFT: 0px; FONT-WEIGHT: normal; PADDING-BOTTOM: 0px; MARGIN: 0px; LINE-HEIGHT: 16.5pt; PADDING-TOP: 0px"><FONT size=2></FONT><BR></P>
<P class=MsoNormal style="PADDING-RIGHT: 0px; PADDING-LEFT: 0px; FONT-WEIGHT: normal; PADDING-BOTTOM: 0px; MARGIN: 0px; LINE-HEIGHT: 16.5pt; PADDING-TOP: 0px"><A title=http://cts.vresp.com/c/?MercyCorpsNorthwest/731b0527c8/dc6d552bb0/9dc595e165 href="http://cts.vresp.com/c/?MercyCorpsNorthwest/731b0527c8/dc6d552bb0/9dc595e165">Click here to sign up online.</A></P></SPAN></FONT></SPAN></B></SPAN></SPAN></B></SPAN>
<P class=MsoNormal style="MARGIN: 0in 0in 0pt"><SPAN class=storyhead><B style="mso-bidi-font-weight: normal"><SPAN style="FONT-SIZE: 11pt; COLOR: blue; FONT-FAMILY: Arial"><FONT size=2></FONT></SPAN></B></SPAN> </P>
<P class=MsoNormal style="MARGIN: 0in 0in 0pt"><SPAN class=storyhead><B style="mso-bidi-font-weight: normal"><SPAN style="FONT-SIZE: 11pt; COLOR: blue; FONT-FAMILY: Arial">Free IRS Phone Forum -- Recordkeeping<o:p></o:p></SPAN></B></SPAN></P>
<P class=MsoNormal style="MARGIN: 0in 0in 0pt"><SPAN style="FONT-SIZE: 10pt; FONT-FAMILY: Arial"><A href="http://www.irs.gov/businesses/small/article/0,,id=166814,00.html#1">http://www.irs.gov/businesses/small/article/0,,id=166814,00.html#1</A><o:p></o:p></SPAN></P>
<P class=MsoNormal style="MARGIN: 0in 0in 0pt"><B style="mso-bidi-font-weight: normal"><SPAN style="FONT-SIZE: 10pt; FONT-FAMILY: Arial">Dec 1 – three times to choose from:<SPAN style="mso-spacerun: yes"> </SPAN>7am, 10 am or 1 pm Pacific Time.<o:p></o:p></SPAN></B></P>
<P class=MsoNormal style="MARGIN: 0in 0in 0pt"><SPAN style="FONT-SIZE: 10pt; FONT-FAMILY: Arial">Learn about why specific books and records are needed, how to maintain good books and records, basic examination procedures and IRS examination expectations.<o:p></o:p></SPAN></P>
<P class=MsoNormal style="MARGIN: 0in 0in 0pt"><SPAN style="FONT-SIZE: 10pt; FONT-FAMILY: Arial">This IRS phone forum is for tax professionals, attorneys, payroll professionals, industry organizations and small businesses.<SPAN style="mso-spacerun: yes"> </SPAN>Register at <A href="http://www.irs.gov/app/scripts/exit.jsp?dest=https%3A%2F%2Fwww.attevent.com%2Frsvpreg.asp%3FPPass%3D747794">AT&T TeleConference Services</A>. Reservations are limited, so register early. You will receive a personal identification number to join the conference. If you have never registered with AT&T for a prior phone forum, you will first need to click on create a profile. <SPAN style="mso-spacerun: yes"> </SPAN>We will e-mail presentation materials the day before the forum. If you do not receive this e-mail by noon the day before the event, please e-mail us at <A href="mailto:nationalphoneforum@irs.gov">nationalphoneforum@irs.gov</A> to request the materials. </SPAN></P>
<P class=MsoNormal style="MARGIN: 0in 0in 0pt"><SPAN style="FONT-SIZE: 10pt; FONT-FAMILY: Arial"></SPAN> </P>
<P class=MsoNormal style="MARGIN: 0in 0in 0pt"><SPAN style="FONT-SIZE: 10pt; FONT-FAMILY: Arial"><o:p><SPAN class=591361722-15112010><FONT color=#0000ff size=3><STRONG>January 25, 2011 - Oregon Small Business Forum </STRONG></P>
<P><FONT color=#000000><FONT size=2><FONT face=Verdana>The next Scheduled Oregon Small Business Forum has been scheduled for Tuesday, January 25, 2011 from 8:00 a.m. to Noon at the Oregon Association for Minority Entrepreneurs offices at 4134 N. Vancouver, <st1:place w:st="on"><st1:City w:st="on">Portland</st1:City>, <st1:State w:st="on">Oregon</st1:State></st1:place>.<SPAN style="mso-spacerun: yes"> </SPAN>The Focus Area Topic selected by participants for the next forum is </FONT><SPAN><STRONG>"Marketing Your Business - What's Hot/What's Not and How to Reach your Targeted Customers to Increase Sales"</STRONG><SPAN class=591361722-15112010><STRONG> </STRONG>There are several great speakers on the marketing topic offering great information to disseminate to those small businesses you serve in order to enhance the success of small business in Oregon.</SPAN></SPAN></FONT></FONT></P></FONT></SPAN></o:p></SPAN></FONT></SPAN></SPAN></o:p></SPAN>
<P class=MsoNormal style="MARGIN: 0in 0in 0pt; tab-stops: 125.4pt 213.45pt 337.7pt"><SPAN style="FONT-SIZE: 10pt; FONT-FAMILY: Arial"><o:p> </o:p></SPAN></P>
<P class=MsoNormal style="MARGIN: 0in 0in 0pt; tab-stops: 125.4pt 213.45pt 337.7pt"><SPAN class=storyhead><B style="mso-bidi-font-weight: normal"><SPAN style="FONT-SIZE: 11pt; COLOR: blue; FONT-FAMILY: Arial">IRS Updates & News Releases:<o:p></o:p></SPAN></B></SPAN></P>
<P class=MsoNormal style="MARGIN: 0in 0in 0pt"><SPAN style="FONT-SIZE: 10pt; FONT-FAMILY: Arial"><o:p> </o:p></SPAN></P>
<P class=MsoNormal style="MARGIN: 0in 0in 0pt"><B style="mso-bidi-font-weight: normal"><SPAN style="FONT-SIZE: 11pt; COLOR: blue; FONT-FAMILY: Arial">Expanded Recovery Act Tax Credits Help Homeowners Winterize their Homes, Save Energy; Check Tax Credit Certification Before You Buy, IRS Advises<o:p></o:p></SPAN></B></P>
<P class=MsoNormal style="MARGIN: 0in 0in 0pt"><SPAN style="FONT-SIZE: 10pt; FONT-FAMILY: Arial"><A href="http://www.irs.gov/newsroom/article/0,,id=231327,00.html">http://www.irs.gov/newsroom/article/0,,id=231327,00.html</A><o:p></o:p></SPAN></P>
<P class=MsoNormal style="MARGIN: 0in 0in 0pt"><SPAN style="FONT-SIZE: 10pt; FONT-FAMILY: Arial">Homeowners making energy-saving improvements this fall can cut their winter heating bills and lower their 2010 tax bill as well. <SPAN style="mso-spacerun: yes"> </SPAN>Last year’s <A href="http://www.irs.gov/newsroom/article/0,,id=204335,00.html">Recovery Act</A> expanded two home energy tax credits: the nonbusiness energy property credit and the residential energy efficient property credit.<SPAN style="mso-spacerun: yes"> </SPAN>The nonbusiness energy property credit equals 30% of what a homeowner spends on eligible energy-saving improvements, up to a maximum tax credit of $1,500 for the combined 2009 and 2010 tax years. The cost of certain high-efficiency heating and air conditioning systems, water heaters and stoves that burn biomass all qualify, along with labor costs for installing these items. In addition, the cost of energy-efficient windows and skylights, energy-efficient doors, qualifying insulation and certain roofs also qualify for the credit, though the cost of installing these items does not count.<SPAN style="mso-spacerun: yes"> </SPAN>Homeowners going green should also check out a second tax credit designed to spur investment in alternative energy equipment. The residential energy efficient property credit equals 30% of what a homeowner spends on qualifying property such as solar electric systems, solar hot water heaters, geothermal heat pumps, wind turbines, and fuel cell property. Generally, labor costs are included when figuring this credit. Also, except for fuel cell property, no cap exists on the amount of credit available.<o:p></o:p></SPAN></P>
<P class=MsoNormal style="MARGIN: 0in 0in 0pt"><SPAN style="FONT-SIZE: 10pt; FONT-FAMILY: Arial"><o:p> </o:p></SPAN></P>
<P class=MsoNormal style="MARGIN: 0in 0in 0pt"><SPAN style="FONT-SIZE: 10pt; FONT-FAMILY: Arial">IRS YouTube Video: Energy Credits – It’s Not Too Late: <A href="http://www.irs.gov/app/scripts/exit.jsp?dest=http%3A%2F%2Fwww.youtube.com%2Fwatch%3Fv%3Dli1n2CLYAG8">English</A> | <A href="http://www.irs.gov/app/scripts/exit.jsp?dest=http%3A%2F%2Fwww.youtube.com%2Fwatch%3Fv%3DW_iOi7VTzSk">Spanish</A> | <A href="http://www.irs.gov/app/scripts/exit.jsp?dest=http%3A%2F%2Fwww.youtube.com%2Fwatch%3Fv%3DNenSLM9NT8U">ASL</A><o:p></o:p></SPAN></P>
<P class=MsoNormal style="MARGIN: 0in 0in 0pt"><SPAN style="FONT-SIZE: 10pt; FONT-FAMILY: Arial"><o:p> </o:p></SPAN></P>
<P class=MsoNormal style="MARGIN: 0in 0in 0pt"><B style="mso-bidi-font-weight: normal"><SPAN style="FONT-SIZE: 11pt; COLOR: blue; FONT-FAMILY: Arial">Nearly 70 Percent of Taxpayers Used IRS e-file in 2010<o:p></o:p></SPAN></B></P>
<P class=MsoNormal style="MARGIN: 0in 0in 0pt"><SPAN style="FONT-SIZE: 10pt; FONT-FAMILY: Arial"><A href="http://www.irs.gov/newsroom/article/0,,id=231381,00.html">http://www.irs.gov/newsroom/article/0,,id=231381,00.html</A><o:p></o:p></SPAN></P>
<P class=MsoNormal style="MARGIN: 0in 0in 0pt"><SPAN style="FONT-SIZE: 10pt; FONT-FAMILY: Arial">Nearly 99 million individuals filed their federal income tax returns electronically during 2010, a 3% increase in the IRS e-file rate. Of the 141.5 million returns filed so far this year, almost 70% were filed electronically.<SPAN style="mso-spacerun: yes"> </SPAN>Each year, more taxpayers chose to e-file their tax returns. Last year, nearly 95 million taxpayers or 67% used e-file. In the past decade, the number of individual tax returns e-filed has increased by 145%. The overall number of individual tax returns increased only by 8%. IRS e-file is no longer is the exception; now it is the norm.<SPAN style="mso-spacerun: yes"> </SPAN>Taxpayers who prepare their own tax returns using home computers continued to set the pace for e-file. This year, more than 35% of e-filers prepared and filed their returns themselves.<o:p></o:p></SPAN></P>
<P class=MsoNormal style="MARGIN: 0in 0in 0pt"><SPAN style="FONT-SIZE: 10pt; FONT-FAMILY: Arial"><o:p> </o:p></SPAN></P>
<P class=MsoNormal style="MARGIN: 0in 0in 0pt"><B style="mso-bidi-font-weight: normal"><SPAN style="FONT-SIZE: 11pt; COLOR: blue; FONT-FAMILY: Arial">IRS Announces 2011 VITA Grant Recipients<o:p></o:p></SPAN></B></P>
<P class=MsoNormal style="MARGIN: 0in 0in 0pt"><SPAN style="FONT-SIZE: 10pt; FONT-FAMILY: Arial"><A href="http://www.irs.gov/newsroom/article/0,,id=231340,00.html">http://www.irs.gov/newsroom/article/0,,id=231340,00.html</A><o:p></o:p></SPAN></P>
<P class=MsoNormal style="MARGIN: 0in 0in 0pt"><SPAN style="FONT-SIZE: 10pt; FONT-FAMILY: Arial">The Internal Revenue Service has awarded more than $11 million in matching grants to support its Volunteer Income Tax Assistance program. Under the VITA Grant Program, the IRS awarded matching grants to 177 organizations that will offer free tax preparation services during the 2011 filing season at locations in all 50 states and the District of Columbia.<o:p></o:p></SPAN></P>
<P class=MsoNormal style="MARGIN: 0in 0in 0pt"><SPAN style="FONT-SIZE: 10pt; FONT-FAMILY: Arial">VITA partners are organizations that provide free federal tax return preparation and electronic filing to low and moderate income individuals. For tax year 2010, individuals and families with an adjusted gross income of $49,000 or lower are eligible for assistance.<SPAN style="mso-spacerun: yes"> </SPAN>View the list of <A href="http://www.irs.gov/pub/newsroom/vita_grant_recipients_2011-110510.pdf">2011 Grant Recipients</A>.<o:p></o:p></SPAN></P>
<P class=MsoNormal style="MARGIN: 0in 0in 0pt"><SPAN style="FONT-SIZE: 10pt; FONT-FAMILY: Arial"><o:p> </o:p></SPAN></P>
<P class=MsoNormal style="MARGIN: 0in 0in 0pt"><B style="mso-bidi-font-weight: normal"><SPAN style="FONT-SIZE: 11pt; COLOR: blue; FONT-FAMILY: Arial">IRS Begins Notifying Tax Return Preparers on PTIN Renewals<o:p></o:p></SPAN></B></P>
<P class=MsoNormal style="MARGIN: 0in 0in 0pt"><SPAN style="FONT-SIZE: 10pt; FONT-FAMILY: Arial"><A href="http://www.irs.gov/newsroom/article/0,,id=229602,00.html">http://www.irs.gov/newsroom/article/0,,id=229602,00.html</A><o:p></o:p></SPAN></P>
<P class=MsoNormal style="MARGIN: 0in 0in 0pt"><SPAN style="FONT-SIZE: 10pt; FONT-FAMILY: Arial">The Internal Revenue Service 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 Jan. 1.<SPAN style="mso-spacerun: yes"> </SPAN>Tax return preparers can register immediately using a new PTIN sign-up system available through <A href="http://www.irs.gov/taxpros">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.<SPAN style="mso-spacerun: yes"> </SPAN>The PTIN requirement is one of the main provisions in a new oversight program to help regulate the tax preparation industry. Anyone paid to prepare all or substantially all of any federal tax return or claim for refund must have a PTIN. The requirement applies to all tax return preparers, including those who are enrolled agents, certified public accountants and attorneys.<o:p></o:p></SPAN></P>
<P class=MsoNormal style="MARGIN: 0in 0in 0pt"><SPAN style="FONT-SIZE: 10pt; FONT-FAMILY: Arial"><o:p> </o:p></SPAN></P>
<P class=MsoNormal style="MARGIN: 0in 0in 0pt"><SPAN style="FONT-SIZE: 10pt; FONT-FAMILY: Arial">IRS YouTube Videos:<SPAN style="mso-spacerun: yes"> </SPAN>PTIN: Preparer Tax Identification Number: <A href="http://www.irs.gov/app/scripts/exit.jsp?dest=http%3A%2F%2Fwww.youtube.com%2Fwatch%3Fv%3Dyn6ilrV_2QU">English</A>;<SPAN style="mso-spacerun: yes"> </SPAN>Message for Tax Preparers: <A href="http://www.irs.gov/app/scripts/exit.jsp?dest=http%3A%2F%2Fwww.youtube.com%2Fwatch%3Fv%3D4bA-mnCzk6w">English</A> | <A href="http://www.irs.gov/app/scripts/exit.jsp?dest=http%3A%2F%2Fwww.youtube.com%2Fwatch%3Fv%3DN4e0BWGBiVs">Spanish</A> | <A href="http://www.irs.gov/app/scripts/exit.jsp?dest=http%3A%2F%2Fwww.youtube.com%2Fwatch%3Fv%3DuWkXSCKJu8c">ASL</A><o:p></o:p></SPAN></P>
<P class=MsoNormal style="MARGIN: 0in 0in 0pt"><SPAN style="FONT-SIZE: 10pt; FONT-FAMILY: Arial"><o:p> </o:p></SPAN></P>
<P class=MsoNormal style="MARGIN: 0in 0in 0pt"><B style="mso-bidi-font-weight: normal"><SPAN style="FONT-SIZE: 11pt; COLOR: blue; FONT-FAMILY: Arial">IRS Announces Pension Plan Limitations for 2011<o:p></o:p></SPAN></B></P>
<P class=MsoNormal style="MARGIN: 0in 0in 0pt"><SPAN style="FONT-SIZE: 10pt; FONT-FAMILY: Arial"><A href="http://www.irs.gov/newsroom/article/0,,id=229975,00.html">http://www.irs.gov/newsroom/article/0,,id=229975,00.html</A><o:p></o:p></SPAN></P>
<P class=MsoNormal style="MARGIN: 0in 0in 0pt"><SPAN style="FONT-SIZE: 10pt; FONT-FAMILY: Arial">The Internal Revenue Service has announced cost of living adjustments affecting dollar limitations for pension plans and other retirement-related items for tax year 2011. In general, these limits will either remain unchanged, or the inflation adjustments for 2011 will be small.<SPAN style="mso-spacerun: yes"> </SPAN>See the full article for details.<o:p></o:p></SPAN></P>
<P class=MsoNormal style="MARGIN: 0in 0in 0pt"><SPAN style="FONT-SIZE: 10pt; FONT-FAMILY: Arial"><o:p> </o:p></SPAN></P>
<P style="MARGIN: 0in 0in 0pt; LINE-HEIGHT: normal"><B style="mso-bidi-font-weight: normal"><SPAN style="FONT-SIZE: 11pt; COLOR: blue"><FONT face=Arial>Recent Articles from e-News for Small Businesses<o:p></o:p></FONT></SPAN></B></P>
<P class=MsoNormal style="MARGIN: 0in 0in 0pt"><SPAN style="FONT-SIZE: 10pt; FONT-FAMILY: Arial"><o:p> </o:p></SPAN></P>
<P class=MsoNormal style="MARGIN: 0in 0in 0pt"><B style="mso-bidi-font-weight: normal"><SPAN style="FONT-SIZE: 10pt; FONT-FAMILY: Arial">Looking for a retirement plan?<o:p></o:p></SPAN></B></P>
<P class=MsoNormal style="MARGIN: 0in 0in 0pt"><SPAN style="FONT-SIZE: 10pt; FONT-FAMILY: Arial">The IRS <A title=http://www.retirementplans.irs.gov/ href="http://www.retirementplans.irs.gov/">Retirement Plans Navigator</A> can help small business owners choose a suitable plan, maintain the plan and correct common plan errors. <o:p></o:p></SPAN></P>
<P class=MsoNormal style="MARGIN: 0in 0in 0pt"><SPAN style="FONT-SIZE: 10pt; FONT-FAMILY: Arial"><o:p> </o:p></SPAN></P>
<P class=MsoNormal style="MARGIN: 0in 0in 0pt"><B style="mso-bidi-font-weight: normal"><SPAN style="FONT-SIZE: 10pt; FONT-FAMILY: Arial">Electronic accounting records provide significant advantages <o:p></o:p></SPAN></B></P>
<P class=MsoNormal style="MARGIN: 0in 0in 0pt"><SPAN style="FONT-SIZE: 10pt; FONT-FAMILY: Arial"><A title=http://www.irs.gov/businesses/small/article/0,,id=229050,00.html href="http://www.irs.gov/businesses/small/article/0,,id=229050,00.html">Headliner Volume 303</A>, IRS Begins Accepting Taxpayer Records in Electronic Format, is now available on IRS.gov. <o:p></o:p></SPAN></P>
<P class=MsoNormal style="MARGIN: 0in 0in 0pt"><SPAN style="FONT-SIZE: 10pt; FONT-FAMILY: Arial"><o:p> </o:p></SPAN></P>
<P class=MsoNormal style="MARGIN: 0in 0in 0pt"><B style="mso-bidi-font-weight: normal"><SPAN style="FONT-SIZE: 10pt; FONT-FAMILY: Arial">Starting off right: webinar for 501(c)(3) organizations<o:p></o:p></SPAN></B></P>
<P class=MsoNormal style="MARGIN: 0in 0in 0pt"><SPAN style="FONT-SIZE: 10pt; FONT-FAMILY: Arial">A free Nov. 18 <A title=http://www.visualwebcaster.com/IRS/72679/reg.asp?id=72679 href="http://www.visualwebcaster.com/IRS/72679/reg.asp?id=72679">webinar</A> offers an overview of what tax-exempt organizations need to do (and what to avoid) to follow IRS rules and keep their tax status in good standing. <o:p></o:p></SPAN></P>
<P class=MsoNormal style="MARGIN: 0in 0in 0pt"><SPAN style="FONT-SIZE: 10pt; FONT-FAMILY: Arial"><o:p> </o:p></SPAN></P>
<P class=MsoNormal style="MARGIN: 0in 0in 0pt"><B style="mso-bidi-font-weight: normal"><SPAN style="FONT-SIZE: 10pt; FONT-FAMILY: Arial">New free electronic mail service for payroll providers<o:p></o:p></SPAN></B></P>
<P class=MsoNormal style="MARGIN: 0in 0in 0pt"><SPAN style="FONT-SIZE: 10pt; FONT-FAMILY: Arial">Sign-up for the new <A title=http://www.irs.gov/businesses/small/article/0,,id=231230,00.html href="http://www.irs.gov/businesses/small/article/0,,id=231230,00.html">e-News for Payroll Providers</A> to get information about legislative changes, new employment tax procedures and other information specifically affecting federal payroll tax returns. <o:p></o:p></SPAN></P>
<P class=MsoNormal style="MARGIN: 0in 0in 0pt"><SPAN style="FONT-SIZE: 10pt; FONT-FAMILY: Arial"><o:p> </o:p></SPAN></P>
<P class=MsoNormal style="MARGIN: 0in 0in 0pt"><B style="mso-bidi-font-weight: normal"><SPAN style="FONT-SIZE: 10pt; FONT-FAMILY: Arial">Now showing in the video archive<o:p></o:p></SPAN></B></P>
<P class=MsoNormal style="MARGIN: 0in 0in 0pt"><SPAN style="FONT-SIZE: 10pt; FONT-FAMILY: Arial">The Sept. 29 <A title=http://www.irsvideos.gov/CollectingEmployerTaxesTips/ href="http://www.irsvideos.gov/CollectingEmployerTaxesTips/">IRS Live webinar</A>, Collecting Employer Taxes on Tips, is now available on the IRS Video Portal. <o:p></o:p></SPAN></P>
<P class=MsoNormal style="MARGIN: 0in 0in 0pt"><SPAN style="FONT-SIZE: 10pt; FONT-FAMILY: Arial"><o:p> </o:p></SPAN></P>
<P class=MsoNormal style="MARGIN: 0in 0in 0pt"><B style="mso-bidi-font-weight: normal"><SPAN style="FONT-SIZE: 10pt; FONT-FAMILY: Arial"><A title=http://www.irs.gov/newsroom/article/0,,id=229675,00.html href="http://www.irs.gov/newsroom/article/0,,id=229675,00.html">IR-2010-107</A>, Commissioner of Internal Revenue Douglas H. Shulman's Keynote Speech Before the AICPA Fall Tax Meeting <o:p></o:p></SPAN></B></P>
<P class=MsoNormal style="MARGIN: 0in 0in 0pt"><SPAN style="FONT-SIZE: 10pt; FONT-FAMILY: Arial"><o:p> </o:p></SPAN></P>
<P style="MARGIN: 0in 0in 0pt; LINE-HEIGHT: normal"><B><SPAN style="FONT-SIZE: 11pt; COLOR: blue"><FONT face=Arial>Subscribe to e-News for Small Businesses<o:p></o:p></FONT></SPAN></B></P>
<P style="MARGIN: 0in 0in 0pt; LINE-HEIGHT: normal"><SPAN style="FONT-SIZE: 10pt"><FONT face=Arial>If you would like to receive e-News for Small Businesses, please visit this link to subscribe: </FONT><A href="http://www.irs.gov/businesses/small/content/0,,id=154826,00.html"><FONT face=Arial>http://www.irs.gov/businesses/small/content/0,,id=154826,00.html</FONT></A></SPAN><SPAN style="FONT-SIZE: 10pt; COLOR: windowtext"><o:p></o:p></SPAN></P>
<P style="MARGIN: 0in 0in 0pt; LINE-HEIGHT: normal"><SPAN style="FONT-SIZE: 10pt"><o:p><FONT face=Arial> </FONT></o:p></SPAN></P>
<P style="MARGIN: 0in 0in 0pt; LINE-HEIGHT: normal"><B><SPAN style="FONT-SIZE: 10pt"><FONT face=Arial>Recommend e-News for Small Businesses<o:p></o:p></FONT></SPAN></B></P>
<P style="MARGIN: 0in 0in 0pt; LINE-HEIGHT: normal"><SPAN style="FONT-SIZE: 10pt"><FONT face=Arial>If you already receive e-News for Small Businesses, you can share it with a business acquaintance, colleague or employee. Just forward this </FONT><A title=http://www.irs.gov/businesses/small/content/0,,id=154826,00.html href="http://www.irs.gov/businesses/small/content/0,,id=154826,00.html"><FONT face=Arial>link</FONT></A><FONT face=Arial> to them to view a sample edition and subscribe.<o:p></o:p></FONT></SPAN></P>
<P class=MsoNormal style="MARGIN: 0in 0in 0pt"><SPAN style="FONT-SIZE: 10pt; COLOR: black; FONT-FAMILY: Arial"><o:p> </o:p></SPAN></P>
<P class=MsoNormal style="MARGIN: 0in 0in 0pt"><SPAN style="FONT-SIZE: 10pt; COLOR: black; FONT-FAMILY: Arial"><o:p> </o:p></SPAN></P>
<P class=MsoNormal style="MARGIN: 0in 0in 0pt"><SPAN style="FONT-SIZE: 10pt; COLOR: black; FONT-FAMILY: Arial"><o:p> </o:p></SPAN></P>
<P class=MsoNormal style="MARGIN: 0in 0in 0pt -0.75pt; tab-stops: 190.25pt 481.25pt"><SPAN style="FONT-FAMILY: Arial"><o:p><FONT size=3> </FONT></o:p></SPAN></FONT></P></DIV></BODY></HTML>