<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"> FYI
<META content="MSHTML 6.00.2900.6049" name=GENERATOR><BR><BR>>>> "Marshall KayDel D" <KayDel.Marshall@irs.gov> 1/18/2011 2:55 PM >>><BR>
<DIV dir=ltr align=left> </DIV>
<DIV></DIV>
<DIV><FONT face=Arial size=2>
<P style="BACKGROUND: white; MARGIN: 0in 0in 0pt; LINE-HEIGHT: normal"><SPAN style="FONT-SIZE: 11pt">Dear Business Organization:<o:p></o:p></SPAN></P>
<P style="BACKGROUND: white; MARGIN: 0in 0in 0pt; LINE-HEIGHT: normal"><SPAN style="FONT-SIZE: 11pt"> <o:p></o:p></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> </o:p></SPAN></P>
<P style="BACKGROUND: white; MARGIN: 0in 0in 0pt; LINE-HEIGHT: normal"><SPAN style="FONT-SIZE: 11pt">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. </SPAN></P>
<P style="BACKGROUND: white; MARGIN: 0in 0in 0pt; LINE-HEIGHT: normal"><SPAN style="FONT-SIZE: 11pt"></SPAN> </P><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><STRONG><FONT color=#0000ff><FONT size=3>For the next<SPAN class=311262022-15122010> several</SPAN> month<SPAN class=311262022-15122010>s</SPAN>, I <SPAN class=591361722-15112010>may</SPAN> <SPAN class=311262022-15122010>only be sporadically</SPAN> 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.<SPAN class=226380420-18012011> If you leave a message on the phone number below, I may not get back to you right away, but, I WILL get back to you.</SPAN></FONT></FONT></STRONG></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> </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; COLOR: black; FONT-FAMILY: Arial"><o:p> </o:p></SPAN></P>
<H2 style="MARGIN: 0in 0in 0pt"><SPAN style="FONT-WEIGHT: normal; FONT-SIZE: 10pt; COLOR: blue; mso-bidi-font-weight: bold"><o:p>
<DIV><SPAN class=226380420-18012011><FONT color=#000000>KayDel</FONT></SPAN></DIV>
<DIV align=left><FONT face=Arial size=2>
<P align=left><B><FONT face="Vladimir Script" color=navy size=5><SPAN style="FONT-WEIGHT: bold; FONT-SIZE: 18pt; COLOR: navy; FONT-FAMILY: 'Vladimir Script'">KayDel Marshall</SPAN></FONT></B> <BR><B><I><FONT face="Lucida Sans Unicode"><SPAN style="FONT-WEIGHT: bold; FONT-STYLE: italic; FONT-FAMILY: 'Lucida Sans Unicode'">Senior Stakeholder Liaison</SPAN></FONT></I></B><BR><STRONG><EM><FONT face="Lucida Sans Unicode" size=2>Small Business & Self-Employed C/L/D</FONT></EM></STRONG><BR><B><I><FONT face="Lucida Sans Unicode" size=2><SPAN style="FONT-WEIGHT: bold; FONT-SIZE: 10pt; FONT-STYLE: italic; FONT-FAMILY: 'Lucida Sans Unicode'">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><BR></FONT> </o:p></SPAN></DIV></H2>
<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">Announcements & Upcoming Events:</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></B></SPAN> </P>
<P class=MsoNormal style="MARGIN: 0in 0in 0pt"><SPAN class=storyhead><SPAN style="FONT-SIZE: 11pt; COLOR: blue; FONT-FAMILY: Arial"><o:p><SPAN class=storyhead><SPAN style="FONT-SIZE: 11pt; COLOR: blue; FONT-FAMILY: Arial"><o:p><STRONG> </STRONG></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> <FONT color=#000000><FONT size=2><SPAN class=226380420-18012011><FONT face=Verdana> </FONT></SPAN><FONT face=Verdana>The next 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 th<SPAN class=226380420-18012011>is</SPAN> 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> There are several great speakers on the marketing topic offering <SPAN class=226380420-18012011>valuable</SPAN> information to disseminate to those small businesses you serve.</STRONG><SPAN class=226380420-18012011><STRONG> Topics covered include International Marketing to Overseas Customers, Marketing to the Government, Web Site Optimization, Social Media Marketing, and Effective Research to Market Your Business</STRONG>. Networking at the forum can result in joint projects, partnerships, and new small business outreach opportunities. The Informal Roundtable following the Marketing topic allows everyone present to explain what they have to offer small business to enhance the success of small business in Oregon. </SPAN></SPAN></SPAN></FONT></FONT></P></FONT></SPAN></o:p></SPAN></o:p></SPAN></SPAN>
<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"><o:p> </o:p></SPAN></P></o:p></SPAN></SPAN>
<P class=MsoNormal style="MARGIN: 0in 0in 0pt"><B><SPAN style="FONT-FAMILY: Arial"><o:p><FONT size=3> </FONT></o:p></SPAN></B></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">Free IRS Webinar: Getting Ready for Filing Season 2011 – Individuals and Businesses<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.visualwebcaster.com/IRS/75094/reg.asp?id=75094">http://www.visualwebcaster.com/IRS/75094/reg.asp?id=75094</A><o:p></o:p></SPAN></P>
<P class=MsoNormal style="MARGIN: 0in 0in 0pt"><SPAN style="FONT-SIZE: 10pt; FONT-FAMILY: Arial">Jan 26 -- 11am Pacific Time; noon Mountain Time<o:p></o:p></SPAN></P>
<P class=MsoNormal style="MARGIN: 0in 0in 0pt"><SPAN style="FONT-SIZE: 10pt; FONT-FAMILY: Arial">Learn about issues affecting 2010 individual and business tax returns on the Jan. 26 broadcast of <A title=http://www.visualwebcaster.com/event.asp?id=75094 href="http://www.visualwebcaster.com/event.asp?id=75094">IRS Live</A>. <o:p></o:p></SPAN></P>
<P class=MsoNormal style="MARGIN: 0in 0in 0pt"><SPAN style="FONT-SIZE: 10pt; FONT-FAMILY: Arial"><SPAN style="mso-spacerun: yes"> </SPAN><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">Free IRS Webinar: Small Business Health Care Tax Credit<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.visualwebcaster.com/event.asp?id=75575 href="http://www.visualwebcaster.com/event.asp?id=75575" target=_blank>http://www.visualwebcaster.com/event.asp?id=75575</A><o:p></o:p></SPAN></P>
<P class=MsoNormal style="MARGIN: 0in 0in 0pt"><SPAN style="FONT-SIZE: 10pt; FONT-FAMILY: Arial">Feb. 2 -- 11 a.m. – noon Pacific<o:p></o:p></SPAN></P>
<P class=MsoNormal style="MARGIN: 0in 0in 0pt"><SPAN style="FONT-SIZE: 10pt; FONT-FAMILY: Arial">This FREE webinar is for tax professionals, attorneys, payroll professionals and small businesses. <o:p></o:p></SPAN></P>
<P class=MsoNormal style="MARGIN: 0in 0in 0pt"><SPAN style="FONT-SIZE: 10pt; FONT-FAMILY: Arial">Learn about:<o:p></o:p></SPAN></P>
<P class=MsoNormal style="MARGIN: 0in 0in 0pt 0.25in; TEXT-INDENT: -0.25in; mso-list: l0 level1 lfo2; tab-stops: list .25in"><SPAN style="FONT-SIZE: 10pt; FONT-FAMILY: Wingdings; mso-fareast-font-family: Wingdings; mso-bidi-font-family: Wingdings"><SPAN style="mso-list: Ignore">§<SPAN style="FONT: 7pt 'Times New Roman'"> </SPAN></SPAN></SPAN><SPAN style="FONT-SIZE: 10pt; FONT-FAMILY: Arial">Amount of Small Business Health Care Tax Credit<o:p></o:p></SPAN></P>
<P class=MsoNormal style="MARGIN: 0in 0in 0pt 0.25in; TEXT-INDENT: -0.25in; mso-list: l0 level1 lfo2; tab-stops: list .25in"><SPAN style="FONT-SIZE: 10pt; FONT-FAMILY: Wingdings; mso-fareast-font-family: Wingdings; mso-bidi-font-family: Wingdings"><SPAN style="mso-list: Ignore">§<SPAN style="FONT: 7pt 'Times New Roman'"> </SPAN></SPAN></SPAN><SPAN style="FONT-SIZE: 10pt; FONT-FAMILY: Arial">Who qualifies<o:p></o:p></SPAN></P>
<P class=MsoNormal style="MARGIN: 0in 0in 0pt 0.25in; TEXT-INDENT: -0.25in; mso-list: l0 level1 lfo2; tab-stops: list .25in"><SPAN style="FONT-SIZE: 10pt; FONT-FAMILY: Wingdings; mso-fareast-font-family: Wingdings; mso-bidi-font-family: Wingdings"><SPAN style="mso-list: Ignore">§<SPAN style="FONT: 7pt 'Times New Roman'"> </SPAN></SPAN></SPAN><SPAN style="FONT-SIZE: 10pt; FONT-FAMILY: Arial">Eligibility rules<o:p></o:p></SPAN></P>
<P class=MsoNormal style="MARGIN: 0in 0in 0pt 0.25in; TEXT-INDENT: -0.25in; mso-list: l0 level1 lfo2; tab-stops: list .25in"><SPAN style="FONT-SIZE: 10pt; FONT-FAMILY: Wingdings; mso-fareast-font-family: Wingdings; mso-bidi-font-family: Wingdings"><SPAN style="mso-list: Ignore">§<SPAN style="FONT: 7pt 'Times New Roman'"> </SPAN></SPAN></SPAN><SPAN style="FONT-SIZE: 10pt; FONT-FAMILY: Arial">How to claim the credit<o:p></o:p></SPAN></P>
<P class=MsoNormal style="MARGIN: 0in 0in 0pt 0.25in; TEXT-INDENT: -0.25in; mso-list: l0 level1 lfo2; tab-stops: list .25in"><SPAN style="FONT-SIZE: 10pt; FONT-FAMILY: Wingdings; mso-fareast-font-family: Wingdings; mso-bidi-font-family: Wingdings"><SPAN style="mso-list: Ignore">§<SPAN style="FONT: 7pt 'Times New Roman'"> </SPAN></SPAN></SPAN><SPAN style="FONT-SIZE: 10pt; FONT-FAMILY: Arial">Calculating the credit<o:p></o:p></SPAN></P>
<P class=MsoNormal style="MARGIN: 0in 0in 0pt 0.25in; TEXT-INDENT: -0.25in; mso-list: l0 level1 lfo2; tab-stops: list .25in"><SPAN style="FONT-SIZE: 10pt; FONT-FAMILY: Wingdings; mso-fareast-font-family: Wingdings; mso-bidi-font-family: Wingdings"><SPAN style="mso-list: Ignore">§<SPAN style="FONT: 7pt 'Times New Roman'"> </SPAN></SPAN></SPAN><SPAN style="FONT-SIZE: 10pt; FONT-FAMILY: Arial">Resources available<o:p></o:p></SPAN></P>
<P class=MsoNormal style="MARGIN: 0in 0in 0pt"><B><SPAN style="FONT-FAMILY: Arial"><o:p><FONT size=3> </FONT></o:p></SPAN></B></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 and Telemundo Host Tax Information Program in Spanish<SPAN class=226380420-18012011> </SPAN></SPAN></B><SPAN style="FONT-SIZE: 10pt; FONT-FAMILY: Arial"><A href="http://www.irs.gov/newsroom/article/0,,id=234608,00.html">http://www.irs.gov/newsroom/article/0,,id=234608,00.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 is joining national TV network Telemundo in a special one-hour tax program for Spanish-speaking taxpayers on Sunday, Jan. 30.<o:p></o:p></SPAN></P>
<P class=MsoNormal style="MARGIN: 0in 0in 0pt"><SPAN style="FONT-SIZE: 10pt; FONT-FAMILY: Arial">The program “Los Impuestos y Usted” (“Taxes and You”) will air at 1:30 p.m. Mountain time or 1:00 p.m. Pacific time. Check your local listings for exact times.<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">“Los Impuestos y Usted” will help viewers determine whether they qualify for many tax benefits, including the Earned Income Tax Credit or EITC. Workers who earned $48,362 or less from wages, self-employment or farming last year could receive larger refunds if they qualify to receive EITC.<SPAN style="mso-spacerun: yes"> </SPAN>Among other topics, the program features Free File, a program that allows individuals to file their taxes online at no cost, how to get free tax help at local community centers and other services available at <A href="http://www.irs.gov/espanol">www.irs.gov/espanol</A>.<SPAN style="mso-spacerun: yes"> </SPAN>Mónica Noguera, host for many of Telemundo’s specials, will present the IRS program, which features in-studio interviews with IRS tax experts. IRS tax experts will also be available during the airing of the program to answer questions submitted online via Telemundo’s website.</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"><STRONG><FONT color=#0000ff size=3>Small Business Law Center Open House</FONT></STRONG><SPAN class=226380420-18012011><FONT color=#0000ff><FONT size=3><STRONG>, </STRONG><FONT color=#000000 size=2>Thursday, February 10, 5:00 to 8:00 p.m..310 S.W. 4th, Suite 1000, Portland. Reply by February 7 to Becka Martinez Griffin </FONT><A href="mailto:rcmg@lclark"><FONT color=#000000 size=2>rcmg@lclark</FONT></A><FONT color=#000000><FONT size=2> or </FONT><FONT size=2><STRONG>503<FONT lang=JA><FONT lang=JA><FONT lang=JA>‐</FONT></FONT></FONT>768<FONT lang=JA><FONT lang=JA><FONT lang=JA>‐</FONT></FONT></FONT></STRONG></FONT></FONT><FONT color=#15355c size=5><FONT color=#15355c size=5><FONT color=#000000 size=2><STRONG>6940 </STRONG></FONT></P>
<P class=MsoNormal style="MARGIN: 0in 0in 0pt"><FONT color=#000000 size=2></FONT></FONT></FONT></FONT></FONT></SPAN></SPAN> </P>
<P class=MsoNormal style="MARGIN: 0in 0in 0pt"><SPAN style="FONT-SIZE: 10pt; FONT-FAMILY: Arial"><FONT color=#0000ff><FONT size=3><STRONG>Oregon Small Business Fair</STRONG><SPAN class=226380420-18012011><STRONG>, </STRONG><FONT color=#000000 size=2>September 24, 2011, Ambridge Event Center, 1333 NE MLK Blvd, Portland, Oregon 97232. <STRONG>NOTE:</STRONG> Venue has changed/No longer at Oregon Convention Center. For exhibitor or other information, contact <A title=mailto:Linda.E.Repp@state.or.us href="BLOCKED::mailto:Linda.E.Repp@state.or.us"><SPAN title=mailto:Linda.E.Repp@state.or.us style="mso-bidi-font-size: 12.0pt">Linda.E.Repp@state.or.us</SPAN></A>. Thursday, February 10, 5:00 to 8:00 p.m.</FONT></SPAN></FONT></FONT></SPAN></P>
<P class=MsoNormal style="MARGIN: 0in 0in 0pt"><SPAN style="FONT-SIZE: 10pt; FONT-FAMILY: Arial"><FONT color=#0000ff><FONT color=#000000 size=2><SPAN class=226380420-18012011></SPAN></FONT></FONT></SPAN></FONT><FONT face=Arial size=2><SPAN style="FONT-SIZE: 10pt; FONT-FAMILY: Arial"><FONT color=#0000ff><FONT size=3><SPAN class=226380420-18012011><FONT color=#000000 size=2></FONT></SPAN></FONT></FONT></SPAN></FONT> </P></DIV>
<DIV><FONT face=Arial size=2><SPAN style="FONT-SIZE: 10pt; FONT-FAMILY: Arial"><FONT color=#0000ff><FONT size=3><SPAN class=226380420-18012011><FONT color=#000000 size=2><SPAN class=226380420-18012011><FONT color=#0000ff size=3><STRONG>Mercy Corps Northwest </STRONG><FONT color=#000000> has several small business trainings coming up. Check at it out at: <A href="http://www.mercycorpsnw.org/what-we-do/classes-and-events/">http://www.mercycorpsnw.org/what-we-do/classes-and-events/</A></FONT></FONT></SPAN><BR></DIV></FONT></SPAN></FONT></FONT></SPAN>
<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">Updated Beauty Shops Audit Technique Guide on IRS.gov<SPAN class=226380420-18012011> </SPAN></SPAN></B><SPAN style="FONT-SIZE: 10pt; COLOR: black; FONT-FAMILY: Arial">The updated Beauty Shops Audit Technique Guide is now available as </SPAN><SPAN style="FONT-SIZE: 10pt; COLOR: navy; FONT-FAMILY: Arial"><A title=http://www.irs.gov/businesses/small/article/0,,id=210745,00.html href="http://www.irs.gov/businesses/small/article/0,,id=210745,00.html">Chapter 10</A></SPAN><SPAN style="FONT-SIZE: 10pt; COLOR: black; FONT-FAMILY: Arial"> in the </SPAN><SPAN style="FONT-SIZE: 10pt; COLOR: navy; FONT-FAMILY: Arial"><A title=http://www.irs.gov/businesses/small/article/0,,id=211049,00.html href="http://www.irs.gov/businesses/small/article/0,,id=211049,00.html">Cash Intensive Businesses Audit Techniques Guide</A></SPAN><SPAN style="FONT-SIZE: 10pt; COLOR: black; FONT-FAMILY: Arial"> on the IRS.gov </SPAN><SPAN style="FONT-SIZE: 10pt; COLOR: navy; FONT-FAMILY: Arial"><A title=http://www.irs.gov/businesses/small/article/0,,id=108149,00.html href="http://www.irs.gov/businesses/small/article/0,,id=108149,00.html">Audit Technique Guide Webpage</A></SPAN><SPAN style="FONT-SIZE: 10pt; COLOR: black; FONT-FAMILY: Arial">.<SPAN class=226380420-18012011> </SPAN></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> </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">Treasury Launches Pilot Program of Prepaid Debit and Payroll Cards for Fast, Safe and Convenient Tax Refunds </SPAN></B><SPAN style="FONT-SIZE: 10pt; FONT-FAMILY: Arial"><A href="http://www.treasury.gov/press-center/press-releases/Pages/tg1021.aspx">http://www.treasury.gov/press-center/press-releases/Pages/tg1021.aspx</A><o:p></o:p></SPAN></P>
<P class=MsoNormal style="MARGIN: 0in 0in 0pt"><SPAN style="FONT-SIZE: 10pt; FONT-FAMILY: Arial">Timed for tax season, the U.S. Department of the Treasury has launched a pilot to offer taxpayers a safe, convenient and low-cost financial account for the electronic delivery of their federal tax refunds. The new account card option provides everyday money-saving conveniences and consumer protection features for Americans with limited or no access to traditional banking services. As the next step in this pilot, originally announced in September, Treasury will mail letters next week to 600,000 low- and moderate-income individuals nationwide. More information about MyAccountCard can be found at <A href="http://www.myaccountcard.gov/">www.myaccountcard.gov</A>.</SPAN><SPAN style="FONT-SIZE: 10pt; FONT-FAMILY: 'Arial Unicode MS'; mso-bidi-font-family: Arial; mso-ascii-font-family: Arial"></SPAN><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"><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">Free File Brand-Name Software and Online Forms Available Today<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=234484,00.html">http://www.irs.gov/newsroom/article/0,,id=234484,00.html</A><o:p></o:p></SPAN></P>
<P class=MsoNormal style="MARGIN: 0in 0in 0pt"><SPAN style="FONT-SIZE: 10pt; FONT-FAMILY: Arial">IRS Free File began Jan. 14, to start its ninth year of helping make taxes a little less taxing.<SPAN style="mso-spacerun: yes"> </SPAN>Everyone can use Free File, the free way to prepare and e-file federal taxes either through brand-name software or online fillable forms. Individuals or families with 2010 adjusted gross incomes of $58,000 or less can use Free File software. Free File Fillable Forms, the electronic version of IRS paper forms, has no income restrictions. Free File software is a product of a public-private partnership between the IRS and the Free File Alliance, LLC. The Alliance is a consortium of approximately 20 tax software providers who make versions of their products available exclusive at <A href="http://www.irs.gov/freefile">www.irs.gov/freefile</A>. All Free File members must meet certain security requirements and use the latest in encryption technology to protect taxpayers’ information.<SPAN style="mso-spacerun: yes"> </SPAN>Seventy percent of taxpayers are eligible for Free File software. It’s perfect for first-time filers, families looking to save money or older Americans adept at using the Internet. Each of the Free File software providers sets their own eligibility requirements, usually based on qualifiers such as income, state residency, age or military status.<o:p></o:p></SPAN></P>
<P class=MsoNormal style="MARGIN: 0in 0in 0pt"><SPAN style="FONT-SIZE: 10pt; FONT-FAMILY: Arial">Videos: Free File 2011: <A href="http://www.irs.gov/app/scripts/exit.jsp?dest=http%3A%2F%2Fwww.youtube.com%2Fwatch%3Fv%3DkZK1Xnr4Iyw">English</A> | <A href="http://www.irs.gov/app/scripts/exit.jsp?dest=http%3A%2F%2Fwww.youtube.com%2Fwatch%3Fv%3DaQdv5tfGeOc">Spanish</A> | <A href="http://www.irs.gov/app/scripts/exit.jsp?dest=http%3A%2F%2Fwww.youtube.com%2Fwatch%3Fv%3DUJ39H3TevaI">ASL<BR></A>Sandwich Generation: <A href="http://www.irs.gov/app/scripts/exit.jsp?dest=http%3A%2F%2Fwww.youtube.com%2Fwatch%3Fv%3DMC46ZnDfoSc">English<BR></A>1040-EZ: <A href="http://www.irs.gov/app/scripts/exit.jsp?dest=http%3A%2F%2Fwww.youtube.com%2Fwatch%3Fv%3DUqnIlvUzYS0">English</A><o:p></o:p></SPAN></P>
<P class=MsoNormal style="MARGIN: 0in 0in 0pt"><SPAN style="FONT-SIZE: 10pt; FONT-FAMILY: Arial"><A href="http://www.irs.gov/app/scripts/exit.jsp?dest=http%3A%2F%2Fwww.freefile.irs.gov%2Fspread-the-word.html">Spread the word about Free File</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 e-file Launches Today; Most Taxpayers Can File Immediately<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=234483,00.html">http://www.irs.gov/newsroom/article/0,,id=234483,00.html</A><o:p></o:p></SPAN></P>
<P class=MsoNormal style="MARGIN: 0in 0in 0pt"><SPAN style="FONT-SIZE: 10pt; FONT-FAMILY: Arial">Video: e-File 2011: <A href="http://www.irs.gov/app/scripts/exit.jsp?dest=http%3A%2F%2Fwww.youtube.com%2Fwatch%3Fv%3Dtfav8adjGCg">English</A> | <A href="http://www.irs.gov/app/scripts/exit.jsp?dest=http%3A%2F%2Fwww.youtube.com%2Fwatch%3Fv%3DRKc3AbDRD70">Spanish</A> | <A href="http://www.irs.gov/app/scripts/exit.jsp?dest=http%3A%2F%2Fwww.youtube.com%2Fwatch%3Fv%3DLlP6QZN-zoA">ASL<BR></A>The Internal Revenue Service has opened its 21st season of electronic filing with a reminder to taxpayers that e-file remains the best way to get fast refunds and ensure accurate tax returns, particularly following several tax law changes in December.<SPAN style="mso-spacerun: yes"> </SPAN><A href="http://www.irs.gov/efile/index.html">IRS e-file</A> is approaching the milestone of 1 billion returns processed. The electronic transmission system, which has revolutionized the way the IRS processes tax returns and made speedy refunds possible, has safely and securely processed 892 million tax returns since its national debut in 1990. In 2010, nearly 100 million people - 70 percent of the taxpayers - used IRS e-file. <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"><o:p> </o:p></SPAN></B></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">Tax Season Starts on Time for Most Taxpayers; Those Affected by Late Tax Breaks Can File in Mid- to Late February<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=233449,00.html">http://www.irs.gov/newsroom/article/0,,id=233449,00.html</A><o:p></o:p></SPAN></P>
<P class=MsoNormal style="MARGIN: 0in 0in 0pt"><SPAN style="FONT-SIZE: 10pt; FONT-FAMILY: Arial">Taxpayers affected by three recently reinstated deductions need to wait until mid- to late February to file their individual tax returns. In addition, taxpayers who itemize deductions on Form 1040 Schedule A will need to wait until mid- to late February to file as well.<SPAN style="mso-spacerun: yes"> </SPAN>The start of the 2011 filing season will begin in January for the majority of taxpayers. However, last week’s changes in the law mean that the IRS will need to reprogram its processing systems for three provisions that were extended in the Tax Relief, Unemployment Insurance Reauthorization and Job Creation Act of 2010 that became law on Dec. 17. People claiming any of these three items — involving the state and local sales tax deduction, higher education tuition and fees deduction and educator expenses deduction as well as those taxpayers who itemize deductions on Form 1040 Schedule A — will need to wait to file their tax returns until tax processing systems are ready, which the IRS estimates will be in mid- to late February.<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 Tax Tip: Points to Keep in Mind When Choosing a Tax Preparer<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=120129,00.html">http://www.irs.gov/newsroom/article/0,,id=120129,00.html</A><o:p></o:p></SPAN></P>
<P class=MsoNormal style="MARGIN: 0in 0in 0pt"><SPAN style="FONT-SIZE: 10pt; FONT-FAMILY: Arial">If you pay someone to prepare your tax return, the IRS urges you to choose that preparer wisely. Taxpayers are legally responsible for what’s on their tax return even if it is prepared by someone else. So, it is important to choose carefully when hiring an individual or firm to prepare your return. Most return preparers are professional, honest and provide excellent service to their clients.<SPAN style="mso-spacerun: yes"> </SPAN>See the full article for a few points to keep in mind when choosing someone else to prepare your return.<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">You can find more Tax Tips for 2011 at <A href="http://www.irs.gov/newsroom/content/0,,id=104608,00.html">http://www.irs.gov/newsroom/content/0,,id=104608,00.html</A> or you may <A href="http://www.irs.gov/newsroom/content/0,,id=105773,00.html">Subscribe to Tax Tips</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">In 2011, Many Tax Benefits Increase Slightly Due to Inflation Adjustments<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=233465,00.html">http://www.irs.gov/newsroom/article/0,,id=233465,00.html</A><o:p></o:p></SPAN></P>
<P class=MsoNormal style="MARGIN: 0in 0in 0pt"><SPAN style="FONT-SIZE: 10pt; FONT-FAMILY: Arial">In 2011, personal exemptions and standard deductions will rise and tax brackets will widen due to inflation. These inflation adjustments relate to eight tax provisions that were either modified or extended by the Tax Relief, Unemployment Insurance Reauthorization and Job Creation Act of 2010 that became law on Dec. 17. New dollar amounts affecting 2011 returns, filed by most taxpayers in early 2012, include the following:<o:p></o:p></SPAN></P>
<P class=MsoNormal style="MARGIN: 0in 0in 0pt 0.25in; TEXT-INDENT: -0.25in; mso-list: l1 level1 lfo1; tab-stops: list .25in"><SPAN style="FONT-SIZE: 10pt; FONT-FAMILY: Wingdings; mso-fareast-font-family: Wingdings; mso-bidi-font-family: Wingdings"><SPAN style="mso-list: Ignore">§<SPAN style="FONT: 7pt 'Times New Roman'"> </SPAN></SPAN></SPAN><SPAN style="FONT-SIZE: 10pt; FONT-FAMILY: Arial">The value of each personal and dependent exemption, available to most taxpayers, is $3,700, up $50 from 2010.<o:p></o:p></SPAN></P>
<P class=MsoNormal style="MARGIN: 0in 0in 0pt 0.25in; TEXT-INDENT: -0.25in; mso-list: l1 level1 lfo1; tab-stops: list .25in"><SPAN style="FONT-SIZE: 10pt; FONT-FAMILY: Wingdings; mso-fareast-font-family: Wingdings; mso-bidi-font-family: Wingdings"><SPAN style="mso-list: Ignore">§<SPAN style="FONT: 7pt 'Times New Roman'"> </SPAN></SPAN></SPAN><SPAN style="FONT-SIZE: 10pt; FONT-FAMILY: Arial">The new standard deduction is $11,600 for married couples filing a joint return, up $200, $5,800 for singles and married individuals filing separately, up $100, and $8,500 for heads of household, also up $100. The additional standard deduction for blind people and senior citizens is $1,150 for married individuals, up $50, and $1,450 for singles and heads of household, also up $50. Nearly two out of three taxpayers take the standard deduction, rather than itemizing deductions, such as mortgage interest, charitable contributions and state and local taxes.<o:p></o:p></SPAN></P>
<P class=MsoNormal style="MARGIN: 0in 0in 0pt 0.25in; TEXT-INDENT: -0.25in; mso-list: l1 level1 lfo1; tab-stops: list .25in"><SPAN style="FONT-SIZE: 10pt; FONT-FAMILY: Wingdings; mso-fareast-font-family: Wingdings; mso-bidi-font-family: Wingdings"><SPAN style="mso-list: Ignore">§<SPAN style="FONT: 7pt 'Times New Roman'"> </SPAN></SPAN></SPAN><SPAN style="FONT-SIZE: 10pt; FONT-FAMILY: Arial">Tax-bracket thresholds increase for each filing status. For a married couple filing a joint return, for example, the taxable-income threshold separating the 15-percent bracket from the 25-percent bracket is $69,000, up from $68,000 in 2010.<o:p></o:p></SPAN></P>
<P class=MsoNormal style="MARGIN: 0in 0in 0pt 0.25in; TEXT-INDENT: -0.25in; mso-list: l1 level1 lfo1; tab-stops: list .25in"><SPAN style="FONT-SIZE: 10pt; FONT-FAMILY: Wingdings; mso-fareast-font-family: Wingdings; mso-bidi-font-family: Wingdings"><SPAN style="mso-list: Ignore">§<SPAN style="FONT: 7pt 'Times New Roman'"> </SPAN></SPAN></SPAN><SPAN style="FONT-SIZE: 10pt; FONT-FAMILY: Arial">The maximum earned income tax credit (EITC) for low- and moderate- income workers and working families rises to $5,751, up from $5,666 in 2010. The maximum income limit for the EITC rises to $49,078, up from $48,362 in 2010.The credit varies by family size, filing status and other factors, with the maximum credit going to joint filers with three or more qualifying children.<o:p></o:p></SPAN></P>
<P class=MsoNormal style="MARGIN: 0in 0in 0pt 0.25in; TEXT-INDENT: -0.25in; mso-list: l1 level1 lfo1; tab-stops: list .25in"><SPAN style="FONT-SIZE: 10pt; FONT-FAMILY: Wingdings; mso-fareast-font-family: Wingdings; mso-bidi-font-family: Wingdings"><SPAN style="mso-list: Ignore">§<SPAN style="FONT: 7pt 'Times New Roman'"> </SPAN></SPAN></SPAN><SPAN style="FONT-SIZE: 10pt; FONT-FAMILY: Arial">The modified adjusted gross income threshold at which the lifetime learning credit begins to phase out is $102,000 for joint filers, up from $100,000, and $51,000 for singles and heads of household, up from $50,000. <o:p></o:p></SPAN></P>
<P class=MsoNormal style="MARGIN: 0in 0in 0pt"><SPAN style="FONT-SIZE: 10pt; FONT-FAMILY: Arial">Several tax benefits are unchanged in 2011. For example, the monthly limit on the value of qualified transportation benefits (parking, transit passes, etc.) provided by an employer to its employees, remains at $230. Details on these inflation adjustments can be found in <A href="http://www.irs.gov/pub/irs-drop/rp-11-12.pdf">Revenue Procedure 2011-12</A>.<BR><BR>By law, the dollar amounts for a variety of tax provisions, affecting virtually every taxpayer, must be revised each year to keep pace with inflation. <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"><A title=http://links.govdelivery.com:80/track?type=click&enid=bWFpbGluZ2lkPTExNDA3NjkmbWVzc2FnZWlkPVBSRC1CVUwtMTE0MDc2OSZkYXRhYmFzZWlkPTEwMDEmc2VyaWFsPTEyNzY3MDgyNDkmZW1haWxpZD1rYXJpLnMuZ2lsamVAaXJzLmdvdiZ1c2VyaWQ9a2FyaS5zLmdpbGplQGlycy5nb3YmZmw9JmV4dHJhPU11bHRpd href="http://links.govdelivery.com/track?type=click&enid=bWFpbGluZ2lkPTExNDA3NjkmbWVzc2FnZWlkPVBSRC1CVUwtMTE0MDc2OSZkYXRhYmFzZWlkPTEwMDEmc2VyaWFsPTEyNzY3MDgyNDkmZW1haWxpZD1rYXJpLnMuZ2lsamVAaXJzLmdvdiZ1c2VyaWQ9a2FyaS5zLmdpbGplQGlycy5nb3YmZmw9JmV4dHJhPU11bHRpdmFyaWF0ZUlkPSYmJg==&&&117&&&http://www.irs.gov/pub/irs-drop/rp-11-12.pdf">Revenue Procedure 2011-12</A> provides the cost-of-living adjustments to certain items for 2011 as required under the Internal Revenue Code. The cost-of-living adjustments for 2011 for other items were previously published in Rev. Proc. 2010-40, 2010-46 I.R.B. 663 (dated November 15, 2010).<SPAN style="mso-spacerun: yes"> </SPAN>Revenue Procedure 2011-12 will appear in IRB 2011-2 dated Jan. 10, 2011. <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"><A name=skiptocontent></A><B style="mso-bidi-font-weight: normal"><SPAN style="FONT-SIZE: 11pt; COLOR: blue; FONT-FAMILY: Arial">National Taxpayer Advocate Delivers Annual Report to Congress<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=233959,00.html">http://www.irs.gov/newsroom/article/0,,id=233959,00.html</A><o:p></o:p></SPAN></P>
<P class=MsoNormal style="MARGIN: 0in 0in 0pt"><SPAN style="FONT-SIZE: 10pt; FONT-FAMILY: Arial">National Taxpayer Advocate Nina Olson has released her annual report to Congress, identifying the need for tax reform as the number one priority in tax administration. The Advocate expressed continuing concern that the IRS’s increasing use of hard-core enforcement actions, particularly tax liens, is inflicting unnecessary harm on financially struggling taxpayers. The report also examines challenges the IRS is facing in implementing the new health care law.<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">“There has been near universal agreement for years that the tax code is broken and needs to be fixed,” Olson said in releasing the report. “Yet no broad-based attempt to reform the tax code has been made. This report documents the burdens the tax code imposes on taxpayers and explores why many taxpayers may nevertheless feel wedded to key aspects of the current system, undermining efforts at reform.”<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">The National Taxpayer Advocate is launching a web page to solicit taxpayer suggestions regarding tax reform. “What would taxpayers be willing to give up if they knew that others are giving up their breaks and the end result would be a much simpler system?” Olson asked. “What particular provisions of the existing tax system are especially burdensome or seem particularly unfair?” Suggestions may be submitted at <A href="http://www.taxpayeradvocate.irs.gov/">http://www.TaxpayerAdvocate.irs.gov</A>. TAS will track suggestions and post results periodically.<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">Small Business Jobs Act of 2010 Tax Provisions<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/businesses/small/article/0,,id=230307,00.html">http://www.irs.gov/businesses/small/article/0,,id=230307,00.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 Small Business Jobs Act of 2010 was enacted on September 27, 2010. The SBJA contains some tax provisions that take effect this year. Other tax provisions will be implemented during the next several years.<SPAN style="mso-spacerun: yes"> </SPAN>Several of the provisions are designed to encourage investment and provide access to capital for businesses. The following is a list of those specific tax provisions now in effect; additional information will be added to this page as it becomes available.<o:p></o:p></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=230307,00.html#2011#2011">Sect. 2011: Temporary exclusion of 100% of gain on certain small business stock</A> <o:p></o:p></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=230307,00.html#2012#2012">Sect. 2012: General business credits of eligible small businesses for 2010 carried back 5 years</A> <o:p></o:p></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=230307,00.html#2013#2013">Sect. 2013: General business credits of eligible small businesses in 2010 not subject to alternative minimum tax</A> <o:p></o:p></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=230307,00.html#2014#2014">Sect. 2014: Temporary reduction in S-Corporation built-in gain recognition period</A> <o:p></o:p></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=230307,00.html#2021#2021">Sect. 2021: Increased expensing limitations for 2010 and 2011; certain real property treated as Code section 179 property</A> <o:p></o:p></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=230307,00.html#2022#2022">Sect. 2022: Additional first-year depreciation for 50% of the basis of certain qualified property</A> <o:p></o:p></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=230307,00.html#2031#2031">Sect. 2031: Increase in amount allowed as deduction for start-up expenditures in 2010</A> <o:p></o:p></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=230307,00.html#2042#2042">Sect. 2042: Deduction for health insurance costs in computing self-employment taxes in 2010</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">Recent Articles from e-News for Small Businesses<o:p></o:p></SPAN></B></P>
<P class=MsoNormal style="MARGIN: 0in 0in 0pt"><B style="mso-bidi-font-weight: normal"><SPAN style="FONT-SIZE: 10pt; FONT-FAMILY: Arial">Reminder: elimination of federal tax deposit coupons<o:p></o:p></SPAN></B></P>
<P class=MsoNormal style="MARGIN: 0in 0in 0pt"><SPAN style="FONT-SIZE: 10pt; FONT-FAMILY: Arial">Final regulations require all <A title=http://www.irs.gov/govt/fslg/article/0,,id=226813,00.html href="http://www.irs.gov/govt/fslg/article/0,,id=226813,00.html">federal tax deposits</A> be made <A title=https://www.eftps.gov/eftps/ href="https://www.eftps.gov/eftps/">electronically</A> beginning Jan. 1. <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">Tax changes for small businesses<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://links.govdelivery.com:80/track?type=click&enid=bWFpbGluZ2lkPTExNTY2MjAmbWVzc2FnZWlkPVBSRC1CVUwtMTE1NjYyMCZkYXRhYmFzZWlkPTEwMDEmc2VyaWFsPTEyNzY3MTc3NTYmZW1haWxpZD1rYXJpLnMuZ2lsamVAaXJzLmdvdiZ1c2VyaWQ9a2FyaS5zLmdpbGplQGlycy5nb3YmZmw9JmV4dHJhPU11bHRpd href="http://links.govdelivery.com/track?type=click&enid=bWFpbGluZ2lkPTExNTY2MjAmbWVzc2FnZWlkPVBSRC1CVUwtMTE1NjYyMCZkYXRhYmFzZWlkPTEwMDEmc2VyaWFsPTEyNzY3MTc3NTYmZW1haWxpZD1rYXJpLnMuZ2lsamVAaXJzLmdvdiZ1c2VyaWQ9a2FyaS5zLmdpbGplQGlycy5nb3YmZmw9JmV4dHJhPU11bHRpdmFyaWF0ZUlkPSYmJg==&&&120&&&http://www.irs.gov/newsroom/article/0,,id=233824,00.html">FS-2011-02</A> has information about new and expanded deductions and credits that small businesses should consider when completing tax returns and making business decisions in 2011. <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">2011 Forms W-2, W-4, Publication 15 (Circular E)<o:p></o:p></SPAN></B></P>
<P class=MsoNormal style="MARGIN: 0in 0in 0pt"><SPAN style="FONT-SIZE: 10pt; FONT-FAMILY: Arial">Publication 15 (Circular E), <A title=http://links.govdelivery.com:80/track?type=click&enid=bWFpbGluZ2lkPTExNTY2MjAmbWVzc2FnZWlkPVBSRC1CVUwtMTE1NjYyMCZkYXRhYmFzZWlkPTEwMDEmc2VyaWFsPTEyNzY3MTc3NTYmZW1haWxpZD1rYXJpLnMuZ2lsamVAaXJzLmdvdiZ1c2VyaWQ9a2FyaS5zLmdpbGplQGlycy5nb3YmZmw9JmV4dHJhPU11bHRpd href="http://links.govdelivery.com/track?type=click&enid=bWFpbGluZ2lkPTExNTY2MjAmbWVzc2FnZWlkPVBSRC1CVUwtMTE1NjYyMCZkYXRhYmFzZWlkPTEwMDEmc2VyaWFsPTEyNzY3MTc3NTYmZW1haWxpZD1rYXJpLnMuZ2lsamVAaXJzLmdvdiZ1c2VyaWQ9a2FyaS5zLmdpbGplQGlycy5nb3YmZmw9JmV4dHJhPU11bHRpdmFyaWF0ZUlkPSYmJg==&&&118&&&http://www.irs.gov/pub/irs-pdf/p15.pdf">Employer's Tax Guide for 2011</A> and the <A title=http://links.govdelivery.com:80/track?type=click&enid=bWFpbGluZ2lkPTExNTY2MjAmbWVzc2FnZWlkPVBSRC1CVUwtMTE1NjYyMCZkYXRhYmFzZWlkPTEwMDEmc2VyaWFsPTEyNzY3MTc3NTYmZW1haWxpZD1rYXJpLnMuZ2lsamVAaXJzLmdvdiZ1c2VyaWQ9a2FyaS5zLmdpbGplQGlycy5nb3YmZmw9JmV4dHJhPU11bHRpd href="http://links.govdelivery.com/track?type=click&enid=bWFpbGluZ2lkPTExNTY2MjAmbWVzc2FnZWlkPVBSRC1CVUwtMTE1NjYyMCZkYXRhYmFzZWlkPTEwMDEmc2VyaWFsPTEyNzY3MTc3NTYmZW1haWxpZD1rYXJpLnMuZ2lsamVAaXJzLmdvdiZ1c2VyaWQ9a2FyaS5zLmdpbGplQGlycy5nb3YmZmw9JmV4dHJhPU11bHRpdmFyaWF0ZUlkPSYmJg==&&&119&&&http://www.irs.gov/pub/irs-pdf/fw4.pdf">2011 Form W-4</A>, are now 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"><B style="mso-bidi-font-weight: normal"><SPAN style="FONT-SIZE: 10pt; FONT-FAMILY: Arial">Redesigned SBA website offers personalized research<o:p></o:p></SPAN></B></P>
<P class=MsoNormal style="MARGIN: 0in 0in 0pt"><SPAN style="FONT-SIZE: 10pt; FONT-FAMILY: Arial">Small businesses can use the Small Business Administration’s new <A title=http://links.govdelivery.com:80/track?type=click&enid=bWFpbGluZ2lkPTExNTY2MjAmbWVzc2FnZWlkPVBSRC1CVUwtMTE1NjYyMCZkYXRhYmFzZWlkPTEwMDEmc2VyaWFsPTEyNzY3MTc3NTYmZW1haWxpZD1rYXJpLnMuZ2lsamVAaXJzLmdvdiZ1c2VyaWQ9a2FyaS5zLmdpbGplQGlycy5nb3YmZmw9JmV4dHJhPU11bHRpd href="http://links.govdelivery.com/track?type=click&enid=bWFpbGluZ2lkPTExNTY2MjAmbWVzc2FnZWlkPVBSRC1CVUwtMTE1NjYyMCZkYXRhYmFzZWlkPTEwMDEmc2VyaWFsPTEyNzY3MTc3NTYmZW1haWxpZD1rYXJpLnMuZ2lsamVAaXJzLmdvdiZ1c2VyaWQ9a2FyaS5zLmdpbGplQGlycy5nb3YmZmw9JmV4dHJhPU11bHRpdmFyaWF0ZUlkPSYmJg==&&&121&&&http://www.sba.gov/">SBA Direct</A> to find information and services according to business type, location and specific needs. <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 guidance on FSA and HRA debit cards<o:p></o:p></SPAN></B></P>
<P class=MsoNormal style="MARGIN: 0in 0in 0pt"><SPAN style="FONT-SIZE: 10pt; FONT-FAMILY: Arial">Taxpayers can continue to use flexible spending arrangement and health reimbursement arrangement debit cards to purchase prescribed over-the-counter medicines and drugs in 2011. <o:p></o:p></SPAN></P>
<P class=MsoNormal style="MARGIN: 0in 0in 0pt"><SPAN style="FONT-SIZE: 10pt; FONT-FAMILY: Arial">Related links: <o:p></o:p></SPAN></P>
<P class=MsoNormal style="MARGIN: 0in 0in 0pt"><SPAN style="FONT-SIZE: 10pt; FONT-FAMILY: Arial"><A title=http://links.govdelivery.com:80/track?type=click&enid=bWFpbGluZ2lkPTExNTY2MjAmbWVzc2FnZWlkPVBSRC1CVUwtMTE1NjYyMCZkYXRhYmFzZWlkPTEwMDEmc2VyaWFsPTEyNzY3MTc3NTYmZW1haWxpZD1rYXJpLnMuZ2lsamVAaXJzLmdvdiZ1c2VyaWQ9a2FyaS5zLmdpbGplQGlycy5nb3YmZmw9JmV4dHJhPU11bHRpd href="http://links.govdelivery.com/track?type=click&enid=bWFpbGluZ2lkPTExNTY2MjAmbWVzc2FnZWlkPVBSRC1CVUwtMTE1NjYyMCZkYXRhYmFzZWlkPTEwMDEmc2VyaWFsPTEyNzY3MTc3NTYmZW1haWxpZD1rYXJpLnMuZ2lsamVAaXJzLmdvdiZ1c2VyaWQ9a2FyaS5zLmdpbGplQGlycy5nb3YmZmw9JmV4dHJhPU11bHRpdmFyaWF0ZUlkPSYmJg==&&&124&&&http://www.irs.gov/newsroom/article/0,,id=233483,00.html">IR-2010-128</A> IRS Offers New Guidance on FSA and HRA Debit Cards <o:p></o:p></SPAN></P>
<P class=MsoNormal style="MARGIN: 0in 0in 0pt"><SPAN style="FONT-SIZE: 10pt; FONT-FAMILY: Arial"><A title=http://links.govdelivery.com:80/track?type=click&enid=bWFpbGluZ2lkPTExNTY2MjAmbWVzc2FnZWlkPVBSRC1CVUwtMTE1NjYyMCZkYXRhYmFzZWlkPTEwMDEmc2VyaWFsPTEyNzY3MTc3NTYmZW1haWxpZD1rYXJpLnMuZ2lsamVAaXJzLmdvdiZ1c2VyaWQ9a2FyaS5zLmdpbGplQGlycy5nb3YmZmw9JmV4dHJhPU11bHRpd href="http://links.govdelivery.com/track?type=click&enid=bWFpbGluZ2lkPTExNTY2MjAmbWVzc2FnZWlkPVBSRC1CVUwtMTE1NjYyMCZkYXRhYmFzZWlkPTEwMDEmc2VyaWFsPTEyNzY3MTc3NTYmZW1haWxpZD1rYXJpLnMuZ2lsamVAaXJzLmdvdiZ1c2VyaWQ9a2FyaS5zLmdpbGplQGlycy5nb3YmZmw9JmV4dHJhPU11bHRpdmFyaWF0ZUlkPSYmJg==&&&125&&&http://www.irs.gov/newsroom/article/0,,id=220809,00.html">Affordable Care Act Tax Provisions</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: 10pt; FONT-FAMILY: Arial">IRS Issues Fact Sheets to Help Taxpayers in 2011<o:p></o:p></SPAN></B></P>
<P class=MsoNormal style="MARGIN: 0in 0in 0pt"><SPAN style="FONT-SIZE: 10pt; FONT-FAMILY: Arial">To kick of the tax filing season, the IRS <A title=http://links.govdelivery.com:80/track?type=click&enid=bWFpbGluZ2lkPTExNjAwMzImbWVzc2FnZWlkPVBSRC1CVUwtMTE2MDAzMiZkYXRhYmFzZWlkPTEwMDEmc2VyaWFsPTEyNzY3MjAyMDImZW1haWxpZD1rYXJpLnMuZ2lsamVAaXJzLmdvdiZ1c2VyaWQ9a2FyaS5zLmdpbGplQGlycy5nb3YmZmw9JmV4dHJhPU11bHRpd href="http://links.govdelivery.com/track?type=click&enid=bWFpbGluZ2lkPTExNjAwMzImbWVzc2FnZWlkPVBSRC1CVUwtMTE2MDAzMiZkYXRhYmFzZWlkPTEwMDEmc2VyaWFsPTEyNzY3MjAyMDImZW1haWxpZD1rYXJpLnMuZ2lsamVAaXJzLmdvdiZ1c2VyaWQ9a2FyaS5zLmdpbGplQGlycy5nb3YmZmw9JmV4dHJhPU11bHRpdmFyaWF0ZUlkPSYmJg==&&&164&&&http://www.irs.gov/newsroom/content/0,,id=104575,00.html%20">has issued fact sheets</A> to provide information on the following topics: <o:p></o:p></SPAN></P>
<P class=MsoNormal style="MARGIN: 0in 0in 0pt"><SPAN style="FONT-SIZE: 10pt; FONT-FAMILY: Arial">• FACT SHEET-2011-06 -- Expanded Options for Using Tax Refunds to Buy Savings Bonds <o:p></o:p></SPAN></P>
<P class=MsoNormal style="MARGIN: 0in 0in 0pt"><SPAN style="FONT-SIZE: 10pt; FONT-FAMILY: Arial">• FACT SHEET-2011-05 — The IRS uses social media tools and platforms to share the latest information on tax changes, initiatives, products and services. <o:p></o:p></SPAN></P>
<P class=MsoNormal style="MARGIN: 0in 0in 0pt"><SPAN style="FONT-SIZE: 10pt; FONT-FAMILY: Arial">• FACT SHEET-2011-04 — The Internal Revenue Service offers free help to taxpayers who need answers to their federal tax questions and help with filing a return. <o:p></o:p></SPAN></P>
<P class=MsoNormal style="MARGIN: 0in 0in 0pt"><SPAN style="FONT-SIZE: 10pt; FONT-FAMILY: Arial">• FACT SHEET-2011-03 — A special tax credit offers taxpayers an opportunity to lower their tax bill or increase their refunds on their 2010 federal tax returns. <o:p></o:p></SPAN></P>
<P class=MsoNormal style="MARGIN: 0in 0in 0pt"><SPAN style="FONT-SIZE: 10pt; FONT-FAMILY: Arial">• FACT SHEET-2011-02 — Businesses and self-employed individuals should be aware of tax changes regarding credits, deductions, and making payments in 2011. <o:p></o:p></SPAN></P>
<P class=MsoNormal style="MARGIN: 0in 0in 0pt"><SPAN style="FONT-SIZE: 10pt; FONT-FAMILY: Arial">• FACT SHEET-2011-01 — April 18 deadline, tax breaks extended, adoption credit and more. <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">Recent IRS announcements<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://links.govdelivery.com:80/track?type=click&enid=bWFpbGluZ2lkPTExNTY2MjAmbWVzc2FnZWlkPVBSRC1CVUwtMTE1NjYyMCZkYXRhYmFzZWlkPTEwMDEmc2VyaWFsPTEyNzY3MTc3NTYmZW1haWxpZD1rYXJpLnMuZ2lsamVAaXJzLmdvdiZ1c2VyaWQ9a2FyaS5zLmdpbGplQGlycy5nb3YmZmw9JmV4dHJhPU11bHRpd href="http://links.govdelivery.com/track?type=click&enid=bWFpbGluZ2lkPTExNTY2MjAmbWVzc2FnZWlkPVBSRC1CVUwtMTE1NjYyMCZkYXRhYmFzZWlkPTEwMDEmc2VyaWFsPTEyNzY3MTc3NTYmZW1haWxpZD1rYXJpLnMuZ2lsamVAaXJzLmdvdiZ1c2VyaWQ9a2FyaS5zLmdpbGplQGlycy5nb3YmZmw9JmV4dHJhPU11bHRpdmFyaWF0ZUlkPSYmJg==&&&126&&&http://www.irs.gov/newsroom/article/0,,id=233910,00.html">IR-2011-1</A> IRS Kicks Off 2011 Tax Season with Deadline Extended to April 18; Taxpayers Impacted by Recent Tax Breaks Can File Starting in Mid- to Late February <o:p></o:p></SPAN></P>
<P class=MsoNormal style="MARGIN: 0in 0in 0pt"><SPAN style="FONT-SIZE: 10pt; FONT-FAMILY: Arial"><A title=http://www.irs.gov/newsroom/article/0,,id=232613,00.html href="http://www.irs.gov/newsroom/article/0,,id=232613,00.html">IR-2010-125</A>, The Fall 2010 Statistics of Income Bulletin Is Now 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 style="MARGIN: 0in 0in 0pt; LINE-HEIGHT: normal"><B><SPAN style="FONT-SIZE: 11pt; COLOR: blue">Subscribe to e-News for Small Businesses<o:p></o:p></SPAN></B></P>
<P style="MARGIN: 0in 0in 0pt; LINE-HEIGHT: normal"><SPAN style="FONT-SIZE: 10pt">If you would like to receive e-News for Small Businesses, please visit this link to subscribe: <A href="http://www.irs.gov/businesses/small/content/0,,id=154826,00.html">http://www.irs.gov/businesses/small/content/0,,id=154826,00.html</A></SPAN><SPAN style="FONT-SIZE: 10pt; COLOR: windowtext"><o:p></o:p></SPAN></P>
<P style="MARGIN: 0in 0in 0pt; LINE-HEIGHT: normal"><SPAN style="FONT-SIZE: 10pt"><o:p> </o:p></SPAN></P>
<P style="MARGIN: 0in 0in 0pt; LINE-HEIGHT: normal"><B><SPAN style="FONT-SIZE: 10pt">Recommend e-News for Small Businesses<o:p></o:p></SPAN></B></P>
<P style="MARGIN: 0in 0in 0pt; LINE-HEIGHT: normal"><SPAN style="FONT-SIZE: 10pt">If you already receive e-News for Small Businesses, you can share it with a business acquaintance, colleague or employee. Just forward this <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">link</A> to them to view a sample edition and subscribe.<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"><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></P></FONT>
<DIV>
<DIV align=left><FONT face=Arial size=2></FONT></DIV></DIV></BODY></HTML>