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<title>e-News for Tax Professionals Issue 2012-3</title>
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<p class="MsoNormal"><i><font size="3" color="navy" face="Arial"><span style="font-size:12.0pt;font-family:Arial;color:navy;font-style:italic">Interested in the Real-Time Tax System proposal?
<o:p></o:p></span></font></i></p>
<p class="MsoNormal"><i><font size="3" color="navy" face="Arial"><span style="font-size:12.0pt;font-family:Arial;color:navy;font-style:italic">An opportunity to participate and more timely updates from IRS.
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<p><font size="5" color="navy" face="Mistral"><span style="font-size:18.0pt;
font-family:Mistral;color:navy">Lori </span></font><font color="navy"><span style="color:navy">
<br>
</span></font><font size="2" color="navy" face="Arial"><span style="font-size:10.0pt;
font-family:Arial;color:navy">Lori A. Stieber, Internal Revenue Agent</span></font><font color="navy"><span style="color:navy">
<br>
</span></font><font size="2" color="navy" face="Arial"><span style="font-size:10.0pt;
font-family:Arial;color:navy">Federal, State, Local Government</span></font><font color="navy"><span style="color:navy">
<br>
</span></font><st1:place w:st="on"><st1:City w:st="on"><font size="2" color="navy" face="Arial"><span style="font-size:10.0pt;font-family:Arial;color:navy">Salem</span></font></st1:City><font size="2" color="navy" face="Arial"><span style="font-size:10.0pt;font-family:Arial;
color:navy">,
<st1:State w:st="on">OR</st1:State> <st1:PostalCode w:st="on">97301</st1:PostalCode></span></font></st1:place><font color="navy"><span style="color:navy">
<br>
</span></font><font size="2" color="navy" face="Arial"><span style="font-size:10.0pt;
font-family:Arial;color:navy">Telephone (503) 587-3149</span></font><font color="navy"><span style="color:navy">
<br>
</span></font><font size="2" color="navy" face="Arial"><span style="font-size:10.0pt;
font-family:Arial;color:navy">Fax (503) 585-5336</span></font><font color="navy"><span style="color:navy">
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<p class="MsoNormal"><b><font size="2" face="Tahoma"><span style="font-size:10.0pt;
font-family:Tahoma;font-weight:bold">From:</span></font></b><font size="2" face="Tahoma"><span style="font-size:10.0pt;font-family:Tahoma"> e-News for Tax Professionals [mailto:irs@service.govdelivery.com]
<br>
<b><span style="font-weight:bold">Sent:</span></b> Friday, January 20, 2012 10:43 AM<br>
<b><span style="font-weight:bold">To:</span></b> <st1:PersonName w:st="on">Stieber Lori A</st1:PersonName><br>
<b><span style="font-weight:bold">Subject:</span></b> e-News for Tax Professionals Issue 2012-3</span></font><o:p></o:p></p>
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<p class="MsoNormal"><font size="3" color="white" face="Arial"><span style="font-size:12.0pt;font-family:Arial;color:white">e-News for Tax Professionals<o:p></o:p></span></font></p>
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<p class="MsoNormal" align="right" style="text-align:right"><font size="3" color="white" face="Arial"><span style="font-size:12.0pt;font-family:Arial;
color:white">January 20, 2012<o:p></o:p></span></font></p>
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<h3><b><font size="4" color="black" face="Times New Roman"><span style="font-size:13.5pt;color:black">Useful Links:<o:p></o:p></span></font></b></h3>
<p><font size="1" color="black" face="Times New Roman"><span style="font-size:
9.0pt;color:black"><a href="http://links.govdelivery.com:80/track?type=click&enid=ZWFzPTEmbWFpbGluZ2lkPTIwMTIwMTIwLjUxMjAyMjEmbWVzc2FnZWlkPU1EQi1QUkQtQlVMLTIwMTIwMTIwLjUxMjAyMjEmZGF0YWJhc2VpZD0xMDAxJnNlcmlhbD0xNjg0ODUyNSZlbWFpbGlkPWxvcmkuYS5zdGllYmVyQGlycy5nb3YmdXNlcmlkPWxvcmkuYS5zdGllYmVyQGlycy5nb3YmZmw9JmV4dHJhPU11bHRpdmFyaWF0ZUlkPSYmJg==&&&101&&&http://www.irs.gov/">IRS.gov</a><o:p></o:p></span></font></p>
<p><font size="1" color="black" face="Times New Roman"><span style="font-size:
9.0pt;color:black"><a href="http://links.govdelivery.com:80/track?type=click&enid=ZWFzPTEmbWFpbGluZ2lkPTIwMTIwMTIwLjUxMjAyMjEmbWVzc2FnZWlkPU1EQi1QUkQtQlVMLTIwMTIwMTIwLjUxMjAyMjEmZGF0YWJhc2VpZD0xMDAxJnNlcmlhbD0xNjg0ODUyNSZlbWFpbGlkPWxvcmkuYS5zdGllYmVyQGlycy5nb3YmdXNlcmlkPWxvcmkuYS5zdGllYmVyQGlycy5nb3YmZmw9JmV4dHJhPU11bHRpdmFyaWF0ZUlkPSYmJg==&&&102&&&http://www.irs.gov/taxpros/index.html">Tax
Professionals Home</a><o:p></o:p></span></font></p>
<p><font size="1" color="black" face="Times New Roman"><span style="font-size:
9.0pt;color:black"><a href="http://links.govdelivery.com:80/track?type=click&enid=ZWFzPTEmbWFpbGluZ2lkPTIwMTIwMTIwLjUxMjAyMjEmbWVzc2FnZWlkPU1EQi1QUkQtQlVMLTIwMTIwMTIwLjUxMjAyMjEmZGF0YWJhc2VpZD0xMDAxJnNlcmlhbD0xNjg0ODUyNSZlbWFpbGlkPWxvcmkuYS5zdGllYmVyQGlycy5nb3YmdXNlcmlkPWxvcmkuYS5zdGllYmVyQGlycy5nb3YmZmw9JmV4dHJhPU11bHRpdmFyaWF0ZUlkPSYmJg==&&&103&&&http://www.irs.gov/formspubs/index.html">Forms
& Publications</a><o:p></o:p></span></font></p>
<p><font size="1" color="black" face="Times New Roman"><span style="font-size:
9.0pt;color:black"><a href="http://links.govdelivery.com:80/track?type=click&enid=ZWFzPTEmbWFpbGluZ2lkPTIwMTIwMTIwLjUxMjAyMjEmbWVzc2FnZWlkPU1EQi1QUkQtQlVMLTIwMTIwMTIwLjUxMjAyMjEmZGF0YWJhc2VpZD0xMDAxJnNlcmlhbD0xNjg0ODUyNSZlbWFpbGlkPWxvcmkuYS5zdGllYmVyQGlycy5nb3YmdXNlcmlkPWxvcmkuYS5zdGllYmVyQGlycy5nb3YmZmw9JmV4dHJhPU11bHRpdmFyaWF0ZUlkPSYmJg==&&&104&&&http://www.irs.gov/businesses/small/article/0,,id=102669,00.html">Stakeholders
Partners' <br>
Headliners</a><o:p></o:p></span></font></p>
<p><font size="1" color="black" face="Times New Roman"><span style="font-size:
9.0pt;color:black"><a href="http://links.govdelivery.com:80/track?type=click&enid=ZWFzPTEmbWFpbGluZ2lkPTIwMTIwMTIwLjUxMjAyMjEmbWVzc2FnZWlkPU1EQi1QUkQtQlVMLTIwMTIwMTIwLjUxMjAyMjEmZGF0YWJhc2VpZD0xMDAxJnNlcmlhbD0xNjg0ODUyNSZlbWFpbGlkPWxvcmkuYS5zdGllYmVyQGlycy5nb3YmdXNlcmlkPWxvcmkuYS5zdGllYmVyQGlycy5nb3YmZmw9JmV4dHJhPU11bHRpdmFyaWF0ZUlkPSYmJg==&&&105&&&http://www.irs.gov/taxpros/article/0,,id=184145,00.html">Key
Messages</a><o:p></o:p></span></font></p>
<p><font size="1" color="black" face="Times New Roman"><span style="font-size:
9.0pt;color:black"><a href="http://links.govdelivery.com:80/track?type=click&enid=ZWFzPTEmbWFpbGluZ2lkPTIwMTIwMTIwLjUxMjAyMjEmbWVzc2FnZWlkPU1EQi1QUkQtQlVMLTIwMTIwMTIwLjUxMjAyMjEmZGF0YWJhc2VpZD0xMDAxJnNlcmlhbD0xNjg0ODUyNSZlbWFpbGlkPWxvcmkuYS5zdGllYmVyQGlycy5nb3YmdXNlcmlkPWxvcmkuYS5zdGllYmVyQGlycy5nb3YmZmw9JmV4dHJhPU11bHRpdmFyaWF0ZUlkPSYmJg==&&&106&&&http://www.irs.gov/businesses/small/article/0,,id=158507,00.html">IMRS</a><o:p></o:p></span></font></p>
<p><font size="1" color="black" face="Times New Roman"><span style="font-size:
9.0pt;color:black"><a href="http://links.govdelivery.com:80/track?type=click&enid=ZWFzPTEmbWFpbGluZ2lkPTIwMTIwMTIwLjUxMjAyMjEmbWVzc2FnZWlkPU1EQi1QUkQtQlVMLTIwMTIwMTIwLjUxMjAyMjEmZGF0YWJhc2VpZD0xMDAxJnNlcmlhbD0xNjg0ODUyNSZlbWFpbGlkPWxvcmkuYS5zdGllYmVyQGlycy5nb3YmdXNlcmlkPWxvcmkuYS5zdGllYmVyQGlycy5nb3YmZmw9JmV4dHJhPU11bHRpdmFyaWF0ZUlkPSYmJg==&&&107&&&http://www.irs.gov/taxpros/article/0,,id=176934,00.html">Tax
Hints</a><o:p></o:p></span></font></p>
<p><font size="1" color="black" face="Times New Roman"><span style="font-size:
9.0pt;color:black"><a href="http://links.govdelivery.com:80/track?type=click&enid=ZWFzPTEmbWFpbGluZ2lkPTIwMTIwMTIwLjUxMjAyMjEmbWVzc2FnZWlkPU1EQi1QUkQtQlVMLTIwMTIwMTIwLjUxMjAyMjEmZGF0YWJhc2VpZD0xMDAxJnNlcmlhbD0xNjg0ODUyNSZlbWFpbGlkPWxvcmkuYS5zdGllYmVyQGlycy5nb3YmdXNlcmlkPWxvcmkuYS5zdGllYmVyQGlycy5nb3YmZmw9JmV4dHJhPU11bHRpdmFyaWF0ZUlkPSYmJg==&&&108&&&http://www.taxtalktoday.tv/">Tax
Talk Today</a><o:p></o:p></span></font></p>
<p><font size="1" color="black" face="Times New Roman"><span style="font-size:
9.0pt;color:black"><a href="http://links.govdelivery.com:80/track?type=click&enid=ZWFzPTEmbWFpbGluZ2lkPTIwMTIwMTIwLjUxMjAyMjEmbWVzc2FnZWlkPU1EQi1QUkQtQlVMLTIwMTIwMTIwLjUxMjAyMjEmZGF0YWJhc2VpZD0xMDAxJnNlcmlhbD0xNjg0ODUyNSZlbWFpbGlkPWxvcmkuYS5zdGllYmVyQGlycy5nb3YmdXNlcmlkPWxvcmkuYS5zdGllYmVyQGlycy5nb3YmZmw9JmV4dHJhPU11bHRpdmFyaWF0ZUlkPSYmJg==&&&109&&&http://www.irs.gov/newsroom/article/0,,id=108362,00.html">Disaster
Relief</a><o:p></o:p></span></font></p>
<p><font size="1" color="black" face="Times New Roman"><span style="font-size:
9.0pt;color:black"><a href="http://links.govdelivery.com:80/track?type=click&enid=ZWFzPTEmbWFpbGluZ2lkPTIwMTIwMTIwLjUxMjAyMjEmbWVzc2FnZWlkPU1EQi1QUkQtQlVMLTIwMTIwMTIwLjUxMjAyMjEmZGF0YWJhc2VpZD0xMDAxJnNlcmlhbD0xNjg0ODUyNSZlbWFpbGlkPWxvcmkuYS5zdGllYmVyQGlycy5nb3YmdXNlcmlkPWxvcmkuYS5zdGllYmVyQGlycy5nb3YmZmw9JmV4dHJhPU11bHRpdmFyaWF0ZUlkPSYmJg==&&&110&&&http://www.irs.gov/taxpros/lists/0,,id=97782,00.html">Draft
Tax Forms</a><o:p></o:p></span></font></p>
<p><font size="1" color="black" face="Times New Roman"><span style="font-size:
9.0pt;color:black"><a href="http://links.govdelivery.com:80/track?type=click&enid=ZWFzPTEmbWFpbGluZ2lkPTIwMTIwMTIwLjUxMjAyMjEmbWVzc2FnZWlkPU1EQi1QUkQtQlVMLTIwMTIwMTIwLjUxMjAyMjEmZGF0YWJhc2VpZD0xMDAxJnNlcmlhbD0xNjg0ODUyNSZlbWFpbGlkPWxvcmkuYS5zdGllYmVyQGlycy5nb3YmdXNlcmlkPWxvcmkuYS5zdGllYmVyQGlycy5nb3YmZmw9JmV4dHJhPU11bHRpdmFyaWF0ZUlkPSYmJg==&&&111&&&http://www.irs.gov/irb/">Internal
Revenue Bulletins</a><o:p></o:p></span></font></p>
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<h3><b><font size="4" color="black" face="Times New Roman"><span style="font-size:13.5pt;color:black">Upcoming Events<o:p></o:p></span></font></b></h3>
<h5><b><font size="2" color="black" face="Times New Roman"><span style="font-size:10.0pt;color:black">Seminars, Workshops, Conferences, and Other Practitioner Activities By State:<o:p></o:p></span></font></b></h5>
<p><font size="1" color="black" face="Times New Roman"><span style="font-size:
9.0pt;color:black"><a href="http://links.govdelivery.com:80/track?type=click&enid=ZWFzPTEmbWFpbGluZ2lkPTIwMTIwMTIwLjUxMjAyMjEmbWVzc2FnZWlkPU1EQi1QUkQtQlVMLTIwMTIwMTIwLjUxMjAyMjEmZGF0YWJhc2VpZD0xMDAxJnNlcmlhbD0xNjg0ODUyNSZlbWFpbGlkPWxvcmkuYS5zdGllYmVyQGlycy5nb3YmdXNlcmlkPWxvcmkuYS5zdGllYmVyQGlycy5nb3YmZmw9JmV4dHJhPU11bHRpdmFyaWF0ZUlkPSYmJg==&&&112&&&http://www.irs.gov/businesses/small/article/0,,id=158856,00.html">Nationwide</a><o:p></o:p></span></font></p>
<p><font size="1" color="black" face="Times New Roman"><span style="font-size:
9.0pt;color:black"><a href="http://links.govdelivery.com:80/track?type=click&enid=ZWFzPTEmbWFpbGluZ2lkPTIwMTIwMTIwLjUxMjAyMjEmbWVzc2FnZWlkPU1EQi1QUkQtQlVMLTIwMTIwMTIwLjUxMjAyMjEmZGF0YWJhc2VpZD0xMDAxJnNlcmlhbD0xNjg0ODUyNSZlbWFpbGlkPWxvcmkuYS5zdGllYmVyQGlycy5nb3YmdXNlcmlkPWxvcmkuYS5zdGllYmVyQGlycy5nb3YmZmw9JmV4dHJhPU11bHRpdmFyaWF0ZUlkPSYmJg==&&&113&&&http://www.irs.gov/businesses/small/article/0,,id=127879,00.html">Alabama</a>
<br>
<a href="http://links.govdelivery.com:80/track?type=click&enid=ZWFzPTEmbWFpbGluZ2lkPTIwMTIwMTIwLjUxMjAyMjEmbWVzc2FnZWlkPU1EQi1QUkQtQlVMLTIwMTIwMTIwLjUxMjAyMjEmZGF0YWJhc2VpZD0xMDAxJnNlcmlhbD0xNjg0ODUyNSZlbWFpbGlkPWxvcmkuYS5zdGllYmVyQGlycy5nb3YmdXNlcmlkPWxvcmkuYS5zdGllYmVyQGlycy5nb3YmZmw9JmV4dHJhPU11bHRpdmFyaWF0ZUlkPSYmJg==&&&114&&&http://www.irs.gov/businesses/small/article/0,,id=127878,00.html">Alaska</a>
<br>
<a href="http://links.govdelivery.com:80/track?type=click&enid=ZWFzPTEmbWFpbGluZ2lkPTIwMTIwMTIwLjUxMjAyMjEmbWVzc2FnZWlkPU1EQi1QUkQtQlVMLTIwMTIwMTIwLjUxMjAyMjEmZGF0YWJhc2VpZD0xMDAxJnNlcmlhbD0xNjg0ODUyNSZlbWFpbGlkPWxvcmkuYS5zdGllYmVyQGlycy5nb3YmdXNlcmlkPWxvcmkuYS5zdGllYmVyQGlycy5nb3YmZmw9JmV4dHJhPU11bHRpdmFyaWF0ZUlkPSYmJg==&&&115&&&http://www.irs.gov/businesses/small/article/0,,id=127875,00.html">Arizona</a>
<br>
<a href="http://links.govdelivery.com:80/track?type=click&enid=ZWFzPTEmbWFpbGluZ2lkPTIwMTIwMTIwLjUxMjAyMjEmbWVzc2FnZWlkPU1EQi1QUkQtQlVMLTIwMTIwMTIwLjUxMjAyMjEmZGF0YWJhc2VpZD0xMDAxJnNlcmlhbD0xNjg0ODUyNSZlbWFpbGlkPWxvcmkuYS5zdGllYmVyQGlycy5nb3YmdXNlcmlkPWxvcmkuYS5zdGllYmVyQGlycy5nb3YmZmw9JmV4dHJhPU11bHRpdmFyaWF0ZUlkPSYmJg==&&&116&&&http://www.irs.gov/businesses/small/article/0,,id=127877,00.html">Arkansas</a>
<br>
<a href="http://links.govdelivery.com:80/track?type=click&enid=ZWFzPTEmbWFpbGluZ2lkPTIwMTIwMTIwLjUxMjAyMjEmbWVzc2FnZWlkPU1EQi1QUkQtQlVMLTIwMTIwMTIwLjUxMjAyMjEmZGF0YWJhc2VpZD0xMDAxJnNlcmlhbD0xNjg0ODUyNSZlbWFpbGlkPWxvcmkuYS5zdGllYmVyQGlycy5nb3YmdXNlcmlkPWxvcmkuYS5zdGllYmVyQGlycy5nb3YmZmw9JmV4dHJhPU11bHRpdmFyaWF0ZUlkPSYmJg==&&&117&&&http://www.irs.gov/businesses/small/article/0,,id=127814,00.html">California</a>
<br>
<a href="http://links.govdelivery.com:80/track?type=click&enid=ZWFzPTEmbWFpbGluZ2lkPTIwMTIwMTIwLjUxMjAyMjEmbWVzc2FnZWlkPU1EQi1QUkQtQlVMLTIwMTIwMTIwLjUxMjAyMjEmZGF0YWJhc2VpZD0xMDAxJnNlcmlhbD0xNjg0ODUyNSZlbWFpbGlkPWxvcmkuYS5zdGllYmVyQGlycy5nb3YmdXNlcmlkPWxvcmkuYS5zdGllYmVyQGlycy5nb3YmZmw9JmV4dHJhPU11bHRpdmFyaWF0ZUlkPSYmJg==&&&118&&&http://www.irs.gov/businesses/small/article/0,,id=127874,00.html">Colorado</a>
<br>
<a href="http://links.govdelivery.com:80/track?type=click&enid=ZWFzPTEmbWFpbGluZ2lkPTIwMTIwMTIwLjUxMjAyMjEmbWVzc2FnZWlkPU1EQi1QUkQtQlVMLTIwMTIwMTIwLjUxMjAyMjEmZGF0YWJhc2VpZD0xMDAxJnNlcmlhbD0xNjg0ODUyNSZlbWFpbGlkPWxvcmkuYS5zdGllYmVyQGlycy5nb3YmdXNlcmlkPWxvcmkuYS5zdGllYmVyQGlycy5nb3YmZmw9JmV4dHJhPU11bHRpdmFyaWF0ZUlkPSYmJg==&&&119&&&http://www.irs.gov/businesses/small/article/0,,id=127872,00.html">Connecticut</a>
<br>
<a href="http://links.govdelivery.com:80/track?type=click&enid=ZWFzPTEmbWFpbGluZ2lkPTIwMTIwMTIwLjUxMjAyMjEmbWVzc2FnZWlkPU1EQi1QUkQtQlVMLTIwMTIwMTIwLjUxMjAyMjEmZGF0YWJhc2VpZD0xMDAxJnNlcmlhbD0xNjg0ODUyNSZlbWFpbGlkPWxvcmkuYS5zdGllYmVyQGlycy5nb3YmdXNlcmlkPWxvcmkuYS5zdGllYmVyQGlycy5nb3YmZmw9JmV4dHJhPU11bHRpdmFyaWF0ZUlkPSYmJg==&&&120&&&http://www.irs.gov/businesses/small/article/0,,id=127870,00.html">Delaware</a>
<br>
<a href="http://links.govdelivery.com:80/track?type=click&enid=ZWFzPTEmbWFpbGluZ2lkPTIwMTIwMTIwLjUxMjAyMjEmbWVzc2FnZWlkPU1EQi1QUkQtQlVMLTIwMTIwMTIwLjUxMjAyMjEmZGF0YWJhc2VpZD0xMDAxJnNlcmlhbD0xNjg0ODUyNSZlbWFpbGlkPWxvcmkuYS5zdGllYmVyQGlycy5nb3YmdXNlcmlkPWxvcmkuYS5zdGllYmVyQGlycy5nb3YmZmw9JmV4dHJhPU11bHRpdmFyaWF0ZUlkPSYmJg==&&&121&&&http://www.irs.gov/businesses/small/article/0,,id=127842,00.html">District
of Columbia</a> <br>
<a href="http://links.govdelivery.com:80/track?type=click&enid=ZWFzPTEmbWFpbGluZ2lkPTIwMTIwMTIwLjUxMjAyMjEmbWVzc2FnZWlkPU1EQi1QUkQtQlVMLTIwMTIwMTIwLjUxMjAyMjEmZGF0YWJhc2VpZD0xMDAxJnNlcmlhbD0xNjg0ODUyNSZlbWFpbGlkPWxvcmkuYS5zdGllYmVyQGlycy5nb3YmdXNlcmlkPWxvcmkuYS5zdGllYmVyQGlycy5nb3YmZmw9JmV4dHJhPU11bHRpdmFyaWF0ZUlkPSYmJg==&&&122&&&http://www.irs.gov/businesses/small/article/0,,id=127816,00.html">Florida</a>
<br>
<a href="http://links.govdelivery.com:80/track?type=click&enid=ZWFzPTEmbWFpbGluZ2lkPTIwMTIwMTIwLjUxMjAyMjEmbWVzc2FnZWlkPU1EQi1QUkQtQlVMLTIwMTIwMTIwLjUxMjAyMjEmZGF0YWJhc2VpZD0xMDAxJnNlcmlhbD0xNjg0ODUyNSZlbWFpbGlkPWxvcmkuYS5zdGllYmVyQGlycy5nb3YmdXNlcmlkPWxvcmkuYS5zdGllYmVyQGlycy5nb3YmZmw9JmV4dHJhPU11bHRpdmFyaWF0ZUlkPSYmJg==&&&123&&&http://www.irs.gov/businesses/small/article/0,,id=127825,00.html">Georgia</a>
<br>
<a href="http://links.govdelivery.com:80/track?type=click&enid=ZWFzPTEmbWFpbGluZ2lkPTIwMTIwMTIwLjUxMjAyMjEmbWVzc2FnZWlkPU1EQi1QUkQtQlVMLTIwMTIwMTIwLjUxMjAyMjEmZGF0YWJhc2VpZD0xMDAxJnNlcmlhbD0xNjg0ODUyNSZlbWFpbGlkPWxvcmkuYS5zdGllYmVyQGlycy5nb3YmdXNlcmlkPWxvcmkuYS5zdGllYmVyQGlycy5nb3YmZmw9JmV4dHJhPU11bHRpdmFyaWF0ZUlkPSYmJg==&&&124&&&http://www.irs.gov/businesses/small/article/0,,id=127823,00.html">Hawaii</a>
<br>
<a href="http://links.govdelivery.com:80/track?type=click&enid=ZWFzPTEmbWFpbGluZ2lkPTIwMTIwMTIwLjUxMjAyMjEmbWVzc2FnZWlkPU1EQi1QUkQtQlVMLTIwMTIwMTIwLjUxMjAyMjEmZGF0YWJhc2VpZD0xMDAxJnNlcmlhbD0xNjg0ODUyNSZlbWFpbGlkPWxvcmkuYS5zdGllYmVyQGlycy5nb3YmdXNlcmlkPWxvcmkuYS5zdGllYmVyQGlycy5nb3YmZmw9JmV4dHJhPU11bHRpdmFyaWF0ZUlkPSYmJg==&&&125&&&http://www.irs.gov/businesses/small/article/0,,id=127822,00.html">Idaho</a>
<br>
<a href="http://links.govdelivery.com:80/track?type=click&enid=ZWFzPTEmbWFpbGluZ2lkPTIwMTIwMTIwLjUxMjAyMjEmbWVzc2FnZWlkPU1EQi1QUkQtQlVMLTIwMTIwMTIwLjUxMjAyMjEmZGF0YWJhc2VpZD0xMDAxJnNlcmlhbD0xNjg0ODUyNSZlbWFpbGlkPWxvcmkuYS5zdGllYmVyQGlycy5nb3YmdXNlcmlkPWxvcmkuYS5zdGllYmVyQGlycy5nb3YmZmw9JmV4dHJhPU11bHRpdmFyaWF0ZUlkPSYmJg==&&&126&&&http://www.irs.gov/businesses/small/article/0,,id=127820,00.html">Illinois</a>
<br>
<a href="http://links.govdelivery.com:80/track?type=click&enid=ZWFzPTEmbWFpbGluZ2lkPTIwMTIwMTIwLjUxMjAyMjEmbWVzc2FnZWlkPU1EQi1QUkQtQlVMLTIwMTIwMTIwLjUxMjAyMjEmZGF0YWJhc2VpZD0xMDAxJnNlcmlhbD0xNjg0ODUyNSZlbWFpbGlkPWxvcmkuYS5zdGllYmVyQGlycy5nb3YmdXNlcmlkPWxvcmkuYS5zdGllYmVyQGlycy5nb3YmZmw9JmV4dHJhPU11bHRpdmFyaWF0ZUlkPSYmJg==&&&127&&&http://www.irs.gov/businesses/small/article/0,,id=127843,00.html">Indiana</a>
<br>
<a href="http://links.govdelivery.com:80/track?type=click&enid=ZWFzPTEmbWFpbGluZ2lkPTIwMTIwMTIwLjUxMjAyMjEmbWVzc2FnZWlkPU1EQi1QUkQtQlVMLTIwMTIwMTIwLjUxMjAyMjEmZGF0YWJhc2VpZD0xMDAxJnNlcmlhbD0xNjg0ODUyNSZlbWFpbGlkPWxvcmkuYS5zdGllYmVyQGlycy5nb3YmdXNlcmlkPWxvcmkuYS5zdGllYmVyQGlycy5nb3YmZmw9JmV4dHJhPU11bHRpdmFyaWF0ZUlkPSYmJg==&&&128&&&http://www.irs.gov/businesses/small/article/0,,id=127818,00.html">Iowa</a>
<br>
<a href="http://links.govdelivery.com:80/track?type=click&enid=ZWFzPTEmbWFpbGluZ2lkPTIwMTIwMTIwLjUxMjAyMjEmbWVzc2FnZWlkPU1EQi1QUkQtQlVMLTIwMTIwMTIwLjUxMjAyMjEmZGF0YWJhc2VpZD0xMDAxJnNlcmlhbD0xNjg0ODUyNSZlbWFpbGlkPWxvcmkuYS5zdGllYmVyQGlycy5nb3YmdXNlcmlkPWxvcmkuYS5zdGllYmVyQGlycy5nb3YmZmw9JmV4dHJhPU11bHRpdmFyaWF0ZUlkPSYmJg==&&&129&&&http://www.irs.gov/businesses/small/article/0,,id=127817,00.html">Kansas</a><o:p></o:p></span></font></p>
<div class="MsoNormal" align="center" style="text-align:center"><font size="2" color="black" face="Times New Roman"><span style="font-size:10.0pt;color:black">
<hr size="2" width="100%" align="center">
</span></font></div>
<p><font size="1" color="black" face="Times New Roman"><span style="font-size:
9.0pt;color:black"><a href="http://links.govdelivery.com:80/track?type=click&enid=ZWFzPTEmbWFpbGluZ2lkPTIwMTIwMTIwLjUxMjAyMjEmbWVzc2FnZWlkPU1EQi1QUkQtQlVMLTIwMTIwMTIwLjUxMjAyMjEmZGF0YWJhc2VpZD0xMDAxJnNlcmlhbD0xNjg0ODUyNSZlbWFpbGlkPWxvcmkuYS5zdGllYmVyQGlycy5nb3YmdXNlcmlkPWxvcmkuYS5zdGllYmVyQGlycy5nb3YmZmw9JmV4dHJhPU11bHRpdmFyaWF0ZUlkPSYmJg==&&&130&&&http://www.irs.gov/businesses/small/article/0,,id=127815,00.html">Kentucky</a>
<br>
<a href="http://links.govdelivery.com:80/track?type=click&enid=ZWFzPTEmbWFpbGluZ2lkPTIwMTIwMTIwLjUxMjAyMjEmbWVzc2FnZWlkPU1EQi1QUkQtQlVMLTIwMTIwMTIwLjUxMjAyMjEmZGF0YWJhc2VpZD0xMDAxJnNlcmlhbD0xNjg0ODUyNSZlbWFpbGlkPWxvcmkuYS5zdGllYmVyQGlycy5nb3YmdXNlcmlkPWxvcmkuYS5zdGllYmVyQGlycy5nb3YmZmw9JmV4dHJhPU11bHRpdmFyaWF0ZUlkPSYmJg==&&&131&&&http://www.irs.gov/businesses/small/article/0,,id=127840,00.html">Louisiana</a>
<br>
<a href="http://links.govdelivery.com:80/track?type=click&enid=ZWFzPTEmbWFpbGluZ2lkPTIwMTIwMTIwLjUxMjAyMjEmbWVzc2FnZWlkPU1EQi1QUkQtQlVMLTIwMTIwMTIwLjUxMjAyMjEmZGF0YWJhc2VpZD0xMDAxJnNlcmlhbD0xNjg0ODUyNSZlbWFpbGlkPWxvcmkuYS5zdGllYmVyQGlycy5nb3YmdXNlcmlkPWxvcmkuYS5zdGllYmVyQGlycy5nb3YmZmw9JmV4dHJhPU11bHRpdmFyaWF0ZUlkPSYmJg==&&&132&&&http://www.irs.gov/businesses/small/article/0,,id=127844,00.html">Maine</a>
<br>
<a href="http://links.govdelivery.com:80/track?type=click&enid=ZWFzPTEmbWFpbGluZ2lkPTIwMTIwMTIwLjUxMjAyMjEmbWVzc2FnZWlkPU1EQi1QUkQtQlVMLTIwMTIwMTIwLjUxMjAyMjEmZGF0YWJhc2VpZD0xMDAxJnNlcmlhbD0xNjg0ODUyNSZlbWFpbGlkPWxvcmkuYS5zdGllYmVyQGlycy5nb3YmdXNlcmlkPWxvcmkuYS5zdGllYmVyQGlycy5nb3YmZmw9JmV4dHJhPU11bHRpdmFyaWF0ZUlkPSYmJg==&&&133&&&http://www.irs.gov/businesses/small/article/0,,id=127827,00.html">Maryland</a>
<br>
<a href="http://links.govdelivery.com:80/track?type=click&enid=ZWFzPTEmbWFpbGluZ2lkPTIwMTIwMTIwLjUxMjAyMjEmbWVzc2FnZWlkPU1EQi1QUkQtQlVMLTIwMTIwMTIwLjUxMjAyMjEmZGF0YWJhc2VpZD0xMDAxJnNlcmlhbD0xNjg0ODUyNSZlbWFpbGlkPWxvcmkuYS5zdGllYmVyQGlycy5nb3YmdXNlcmlkPWxvcmkuYS5zdGllYmVyQGlycy5nb3YmZmw9JmV4dHJhPU11bHRpdmFyaWF0ZUlkPSYmJg==&&&134&&&http://www.irs.gov/businesses/small/article/0,,id=127831,00.html">Massachusetts</a>
<br>
<a href="http://links.govdelivery.com:80/track?type=click&enid=ZWFzPTEmbWFpbGluZ2lkPTIwMTIwMTIwLjUxMjAyMjEmbWVzc2FnZWlkPU1EQi1QUkQtQlVMLTIwMTIwMTIwLjUxMjAyMjEmZGF0YWJhc2VpZD0xMDAxJnNlcmlhbD0xNjg0ODUyNSZlbWFpbGlkPWxvcmkuYS5zdGllYmVyQGlycy5nb3YmdXNlcmlkPWxvcmkuYS5zdGllYmVyQGlycy5nb3YmZmw9JmV4dHJhPU11bHRpdmFyaWF0ZUlkPSYmJg==&&&135&&&http://www.irs.gov/businesses/small/article/0,,id=127832,00.html">Michigan</a>
<br>
<a href="http://links.govdelivery.com:80/track?type=click&enid=ZWFzPTEmbWFpbGluZ2lkPTIwMTIwMTIwLjUxMjAyMjEmbWVzc2FnZWlkPU1EQi1QUkQtQlVMLTIwMTIwMTIwLjUxMjAyMjEmZGF0YWJhc2VpZD0xMDAxJnNlcmlhbD0xNjg0ODUyNSZlbWFpbGlkPWxvcmkuYS5zdGllYmVyQGlycy5nb3YmdXNlcmlkPWxvcmkuYS5zdGllYmVyQGlycy5nb3YmZmw9JmV4dHJhPU11bHRpdmFyaWF0ZUlkPSYmJg==&&&136&&&http://www.irs.gov/businesses/small/article/0,,id=127869,00.html">Minnesota</a>
<br>
<a href="http://links.govdelivery.com:80/track?type=click&enid=ZWFzPTEmbWFpbGluZ2lkPTIwMTIwMTIwLjUxMjAyMjEmbWVzc2FnZWlkPU1EQi1QUkQtQlVMLTIwMTIwMTIwLjUxMjAyMjEmZGF0YWJhc2VpZD0xMDAxJnNlcmlhbD0xNjg0ODUyNSZlbWFpbGlkPWxvcmkuYS5zdGllYmVyQGlycy5nb3YmdXNlcmlkPWxvcmkuYS5zdGllYmVyQGlycy5nb3YmZmw9JmV4dHJhPU11bHRpdmFyaWF0ZUlkPSYmJg==&&&137&&&http://www.irs.gov/businesses/small/article/0,,id=127848,00.html">Mississippi</a>
<br>
<a href="http://links.govdelivery.com:80/track?type=click&enid=ZWFzPTEmbWFpbGluZ2lkPTIwMTIwMTIwLjUxMjAyMjEmbWVzc2FnZWlkPU1EQi1QUkQtQlVMLTIwMTIwMTIwLjUxMjAyMjEmZGF0YWJhc2VpZD0xMDAxJnNlcmlhbD0xNjg0ODUyNSZlbWFpbGlkPWxvcmkuYS5zdGllYmVyQGlycy5nb3YmdXNlcmlkPWxvcmkuYS5zdGllYmVyQGlycy5nb3YmZmw9JmV4dHJhPU11bHRpdmFyaWF0ZUlkPSYmJg==&&&138&&&http://www.irs.gov/businesses/small/article/0,,id=127804,00.html">Missouri</a>
<br>
<a href="http://links.govdelivery.com:80/track?type=click&enid=ZWFzPTEmbWFpbGluZ2lkPTIwMTIwMTIwLjUxMjAyMjEmbWVzc2FnZWlkPU1EQi1QUkQtQlVMLTIwMTIwMTIwLjUxMjAyMjEmZGF0YWJhc2VpZD0xMDAxJnNlcmlhbD0xNjg0ODUyNSZlbWFpbGlkPWxvcmkuYS5zdGllYmVyQGlycy5nb3YmdXNlcmlkPWxvcmkuYS5zdGllYmVyQGlycy5nb3YmZmw9JmV4dHJhPU11bHRpdmFyaWF0ZUlkPSYmJg==&&&139&&&http://www.irs.gov/businesses/small/article/0,,id=127849,00.html">Montana</a>
<br>
<a href="http://links.govdelivery.com:80/track?type=click&enid=ZWFzPTEmbWFpbGluZ2lkPTIwMTIwMTIwLjUxMjAyMjEmbWVzc2FnZWlkPU1EQi1QUkQtQlVMLTIwMTIwMTIwLjUxMjAyMjEmZGF0YWJhc2VpZD0xMDAxJnNlcmlhbD0xNjg0ODUyNSZlbWFpbGlkPWxvcmkuYS5zdGllYmVyQGlycy5nb3YmdXNlcmlkPWxvcmkuYS5zdGllYmVyQGlycy5nb3YmZmw9JmV4dHJhPU11bHRpdmFyaWF0ZUlkPSYmJg==&&&140&&&http://www.irs.gov/businesses/small/article/0,,id=127859,00.html">Nebraska</a>
<br>
<a href="http://links.govdelivery.com:80/track?type=click&enid=ZWFzPTEmbWFpbGluZ2lkPTIwMTIwMTIwLjUxMjAyMjEmbWVzc2FnZWlkPU1EQi1QUkQtQlVMLTIwMTIwMTIwLjUxMjAyMjEmZGF0YWJhc2VpZD0xMDAxJnNlcmlhbD0xNjg0ODUyNSZlbWFpbGlkPWxvcmkuYS5zdGllYmVyQGlycy5nb3YmdXNlcmlkPWxvcmkuYS5zdGllYmVyQGlycy5nb3YmZmw9JmV4dHJhPU11bHRpdmFyaWF0ZUlkPSYmJg==&&&141&&&http://www.irs.gov/businesses/small/article/0,,id=127851,00.html">Nevada</a>
<br>
<a href="http://links.govdelivery.com:80/track?type=click&enid=ZWFzPTEmbWFpbGluZ2lkPTIwMTIwMTIwLjUxMjAyMjEmbWVzc2FnZWlkPU1EQi1QUkQtQlVMLTIwMTIwMTIwLjUxMjAyMjEmZGF0YWJhc2VpZD0xMDAxJnNlcmlhbD0xNjg0ODUyNSZlbWFpbGlkPWxvcmkuYS5zdGllYmVyQGlycy5nb3YmdXNlcmlkPWxvcmkuYS5zdGllYmVyQGlycy5nb3YmZmw9JmV4dHJhPU11bHRpdmFyaWF0ZUlkPSYmJg==&&&142&&&http://www.irs.gov/businesses/small/article/0,,id=127847,00.html">New
Hampshire</a> <br>
<a href="http://links.govdelivery.com:80/track?type=click&enid=ZWFzPTEmbWFpbGluZ2lkPTIwMTIwMTIwLjUxMjAyMjEmbWVzc2FnZWlkPU1EQi1QUkQtQlVMLTIwMTIwMTIwLjUxMjAyMjEmZGF0YWJhc2VpZD0xMDAxJnNlcmlhbD0xNjg0ODUyNSZlbWFpbGlkPWxvcmkuYS5zdGllYmVyQGlycy5nb3YmdXNlcmlkPWxvcmkuYS5zdGllYmVyQGlycy5nb3YmZmw9JmV4dHJhPU11bHRpdmFyaWF0ZUlkPSYmJg==&&&143&&&http://www.irs.gov/businesses/small/article/0,,id=127834,00.html">New
Jersey</a> <br>
<a href="http://links.govdelivery.com:80/track?type=click&enid=ZWFzPTEmbWFpbGluZ2lkPTIwMTIwMTIwLjUxMjAyMjEmbWVzc2FnZWlkPU1EQi1QUkQtQlVMLTIwMTIwMTIwLjUxMjAyMjEmZGF0YWJhc2VpZD0xMDAxJnNlcmlhbD0xNjg0ODUyNSZlbWFpbGlkPWxvcmkuYS5zdGllYmVyQGlycy5nb3YmdXNlcmlkPWxvcmkuYS5zdGllYmVyQGlycy5nb3YmZmw9JmV4dHJhPU11bHRpdmFyaWF0ZUlkPSYmJg==&&&144&&&http://www.irs.gov/businesses/small/article/0,,id=127846,00.html">New
Mexico</a> <br>
<a href="http://links.govdelivery.com:80/track?type=click&enid=ZWFzPTEmbWFpbGluZ2lkPTIwMTIwMTIwLjUxMjAyMjEmbWVzc2FnZWlkPU1EQi1QUkQtQlVMLTIwMTIwMTIwLjUxMjAyMjEmZGF0YWJhc2VpZD0xMDAxJnNlcmlhbD0xNjg0ODUyNSZlbWFpbGlkPWxvcmkuYS5zdGllYmVyQGlycy5nb3YmdXNlcmlkPWxvcmkuYS5zdGllYmVyQGlycy5nb3YmZmw9JmV4dHJhPU11bHRpdmFyaWF0ZUlkPSYmJg==&&&145&&&http://www.irs.gov/businesses/small/article/0,,id=127837,00.html">New
York</a> <br>
<a href="http://links.govdelivery.com:80/track?type=click&enid=ZWFzPTEmbWFpbGluZ2lkPTIwMTIwMTIwLjUxMjAyMjEmbWVzc2FnZWlkPU1EQi1QUkQtQlVMLTIwMTIwMTIwLjUxMjAyMjEmZGF0YWJhc2VpZD0xMDAxJnNlcmlhbD0xNjg0ODUyNSZlbWFpbGlkPWxvcmkuYS5zdGllYmVyQGlycy5nb3YmdXNlcmlkPWxvcmkuYS5zdGllYmVyQGlycy5nb3YmZmw9JmV4dHJhPU11bHRpdmFyaWF0ZUlkPSYmJg==&&&146&&&http://www.irs.gov/businesses/small/article/0,,id=127838,00.html">North
Carolina</a><o:p></o:p></span></font></p>
<div class="MsoNormal" align="center" style="text-align:center"><font size="2" color="black" face="Times New Roman"><span style="font-size:10.0pt;color:black">
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<p><font size="1" color="black" face="Times New Roman"><span style="font-size:
9.0pt;color:black"><a href="http://links.govdelivery.com:80/track?type=click&enid=ZWFzPTEmbWFpbGluZ2lkPTIwMTIwMTIwLjUxMjAyMjEmbWVzc2FnZWlkPU1EQi1QUkQtQlVMLTIwMTIwMTIwLjUxMjAyMjEmZGF0YWJhc2VpZD0xMDAxJnNlcmlhbD0xNjg0ODUyNSZlbWFpbGlkPWxvcmkuYS5zdGllYmVyQGlycy5nb3YmdXNlcmlkPWxvcmkuYS5zdGllYmVyQGlycy5nb3YmZmw9JmV4dHJhPU11bHRpdmFyaWF0ZUlkPSYmJg==&&&147&&&http://www.irs.gov/businesses/small/article/0,,id=127830,00.html">North
Dakota</a> <br>
<a href="http://links.govdelivery.com:80/track?type=click&enid=ZWFzPTEmbWFpbGluZ2lkPTIwMTIwMTIwLjUxMjAyMjEmbWVzc2FnZWlkPU1EQi1QUkQtQlVMLTIwMTIwMTIwLjUxMjAyMjEmZGF0YWJhc2VpZD0xMDAxJnNlcmlhbD0xNjg0ODUyNSZlbWFpbGlkPWxvcmkuYS5zdGllYmVyQGlycy5nb3YmdXNlcmlkPWxvcmkuYS5zdGllYmVyQGlycy5nb3YmZmw9JmV4dHJhPU11bHRpdmFyaWF0ZUlkPSYmJg==&&&148&&&http://www.irs.gov/businesses/small/article/0,,id=127853,00.html">Ohio</a>
<br>
<a href="http://links.govdelivery.com:80/track?type=click&enid=ZWFzPTEmbWFpbGluZ2lkPTIwMTIwMTIwLjUxMjAyMjEmbWVzc2FnZWlkPU1EQi1QUkQtQlVMLTIwMTIwMTIwLjUxMjAyMjEmZGF0YWJhc2VpZD0xMDAxJnNlcmlhbD0xNjg0ODUyNSZlbWFpbGlkPWxvcmkuYS5zdGllYmVyQGlycy5nb3YmdXNlcmlkPWxvcmkuYS5zdGllYmVyQGlycy5nb3YmZmw9JmV4dHJhPU11bHRpdmFyaWF0ZUlkPSYmJg==&&&149&&&http://www.irs.gov/businesses/small/article/0,,id=127854,00.html">Oklahoma</a>
<br>
<a href="http://links.govdelivery.com:80/track?type=click&enid=ZWFzPTEmbWFpbGluZ2lkPTIwMTIwMTIwLjUxMjAyMjEmbWVzc2FnZWlkPU1EQi1QUkQtQlVMLTIwMTIwMTIwLjUxMjAyMjEmZGF0YWJhc2VpZD0xMDAxJnNlcmlhbD0xNjg0ODUyNSZlbWFpbGlkPWxvcmkuYS5zdGllYmVyQGlycy5nb3YmdXNlcmlkPWxvcmkuYS5zdGllYmVyQGlycy5nb3YmZmw9JmV4dHJhPU11bHRpdmFyaWF0ZUlkPSYmJg==&&&150&&&http://www.irs.gov/businesses/small/article/0,,id=127855,00.html">Oregon</a>
<br>
<a href="http://links.govdelivery.com:80/track?type=click&enid=ZWFzPTEmbWFpbGluZ2lkPTIwMTIwMTIwLjUxMjAyMjEmbWVzc2FnZWlkPU1EQi1QUkQtQlVMLTIwMTIwMTIwLjUxMjAyMjEmZGF0YWJhc2VpZD0xMDAxJnNlcmlhbD0xNjg0ODUyNSZlbWFpbGlkPWxvcmkuYS5zdGllYmVyQGlycy5nb3YmdXNlcmlkPWxvcmkuYS5zdGllYmVyQGlycy5nb3YmZmw9JmV4dHJhPU11bHRpdmFyaWF0ZUlkPSYmJg==&&&151&&&http://www.irs.gov/businesses/small/article/0,,id=127856,00.html">Pennsylvania</a>
<br>
<a href="http://links.govdelivery.com:80/track?type=click&enid=ZWFzPTEmbWFpbGluZ2lkPTIwMTIwMTIwLjUxMjAyMjEmbWVzc2FnZWlkPU1EQi1QUkQtQlVMLTIwMTIwMTIwLjUxMjAyMjEmZGF0YWJhc2VpZD0xMDAxJnNlcmlhbD0xNjg0ODUyNSZlbWFpbGlkPWxvcmkuYS5zdGllYmVyQGlycy5nb3YmdXNlcmlkPWxvcmkuYS5zdGllYmVyQGlycy5nb3YmZmw9JmV4dHJhPU11bHRpdmFyaWF0ZUlkPSYmJg==&&&152&&&http://www.irs.gov/businesses/small/article/0,,id=127857,00.html">Rhode
Island</a> <br>
<a href="http://links.govdelivery.com:80/track?type=click&enid=ZWFzPTEmbWFpbGluZ2lkPTIwMTIwMTIwLjUxMjAyMjEmbWVzc2FnZWlkPU1EQi1QUkQtQlVMLTIwMTIwMTIwLjUxMjAyMjEmZGF0YWJhc2VpZD0xMDAxJnNlcmlhbD0xNjg0ODUyNSZlbWFpbGlkPWxvcmkuYS5zdGllYmVyQGlycy5nb3YmdXNlcmlkPWxvcmkuYS5zdGllYmVyQGlycy5nb3YmZmw9JmV4dHJhPU11bHRpdmFyaWF0ZUlkPSYmJg==&&&153&&&http://www.irs.gov/businesses/small/article/0,,id=127839,00.html">South
Carolina</a> <br>
<a href="http://links.govdelivery.com:80/track?type=click&enid=ZWFzPTEmbWFpbGluZ2lkPTIwMTIwMTIwLjUxMjAyMjEmbWVzc2FnZWlkPU1EQi1QUkQtQlVMLTIwMTIwMTIwLjUxMjAyMjEmZGF0YWJhc2VpZD0xMDAxJnNlcmlhbD0xNjg0ODUyNSZlbWFpbGlkPWxvcmkuYS5zdGllYmVyQGlycy5nb3YmdXNlcmlkPWxvcmkuYS5zdGllYmVyQGlycy5nb3YmZmw9JmV4dHJhPU11bHRpdmFyaWF0ZUlkPSYmJg==&&&154&&&http://www.irs.gov/businesses/small/article/0,,id=127868,00.html">South
Dakota</a> <br>
<a href="http://links.govdelivery.com:80/track?type=click&enid=ZWFzPTEmbWFpbGluZ2lkPTIwMTIwMTIwLjUxMjAyMjEmbWVzc2FnZWlkPU1EQi1QUkQtQlVMLTIwMTIwMTIwLjUxMjAyMjEmZGF0YWJhc2VpZD0xMDAxJnNlcmlhbD0xNjg0ODUyNSZlbWFpbGlkPWxvcmkuYS5zdGllYmVyQGlycy5nb3YmdXNlcmlkPWxvcmkuYS5zdGllYmVyQGlycy5nb3YmZmw9JmV4dHJhPU11bHRpdmFyaWF0ZUlkPSYmJg==&&&155&&&http://www.irs.gov/businesses/small/article/0,,id=127803,00.html">Tennessee</a>
<br>
<a href="http://links.govdelivery.com:80/track?type=click&enid=ZWFzPTEmbWFpbGluZ2lkPTIwMTIwMTIwLjUxMjAyMjEmbWVzc2FnZWlkPU1EQi1QUkQtQlVMLTIwMTIwMTIwLjUxMjAyMjEmZGF0YWJhc2VpZD0xMDAxJnNlcmlhbD0xNjg0ODUyNSZlbWFpbGlkPWxvcmkuYS5zdGllYmVyQGlycy5nb3YmdXNlcmlkPWxvcmkuYS5zdGllYmVyQGlycy5nb3YmZmw9JmV4dHJhPU11bHRpdmFyaWF0ZUlkPSYmJg==&&&156&&&http://www.irs.gov/businesses/small/article/0,,id=127866,00.html">Texas</a>
<br>
<a href="http://links.govdelivery.com:80/track?type=click&enid=ZWFzPTEmbWFpbGluZ2lkPTIwMTIwMTIwLjUxMjAyMjEmbWVzc2FnZWlkPU1EQi1QUkQtQlVMLTIwMTIwMTIwLjUxMjAyMjEmZGF0YWJhc2VpZD0xMDAxJnNlcmlhbD0xNjg0ODUyNSZlbWFpbGlkPWxvcmkuYS5zdGllYmVyQGlycy5nb3YmdXNlcmlkPWxvcmkuYS5zdGllYmVyQGlycy5nb3YmZmw9JmV4dHJhPU11bHRpdmFyaWF0ZUlkPSYmJg==&&&157&&&http://www.irs.gov/businesses/small/article/0,,id=127864,00.html">Utah</a>
<br>
<a href="http://links.govdelivery.com:80/track?type=click&enid=ZWFzPTEmbWFpbGluZ2lkPTIwMTIwMTIwLjUxMjAyMjEmbWVzc2FnZWlkPU1EQi1QUkQtQlVMLTIwMTIwMTIwLjUxMjAyMjEmZGF0YWJhc2VpZD0xMDAxJnNlcmlhbD0xNjg0ODUyNSZlbWFpbGlkPWxvcmkuYS5zdGllYmVyQGlycy5nb3YmdXNlcmlkPWxvcmkuYS5zdGllYmVyQGlycy5nb3YmZmw9JmV4dHJhPU11bHRpdmFyaWF0ZUlkPSYmJg==&&&158&&&http://www.irs.gov/businesses/small/article/0,,id=127863,00.html">Vermont</a>
<br>
<a href="http://links.govdelivery.com:80/track?type=click&enid=ZWFzPTEmbWFpbGluZ2lkPTIwMTIwMTIwLjUxMjAyMjEmbWVzc2FnZWlkPU1EQi1QUkQtQlVMLTIwMTIwMTIwLjUxMjAyMjEmZGF0YWJhc2VpZD0xMDAxJnNlcmlhbD0xNjg0ODUyNSZlbWFpbGlkPWxvcmkuYS5zdGllYmVyQGlycy5nb3YmdXNlcmlkPWxvcmkuYS5zdGllYmVyQGlycy5nb3YmZmw9JmV4dHJhPU11bHRpdmFyaWF0ZUlkPSYmJg==&&&159&&&http://www.irs.gov/businesses/small/article/0,,id=127805,00.html">Virginia</a>
<br>
<a href="http://links.govdelivery.com:80/track?type=click&enid=ZWFzPTEmbWFpbGluZ2lkPTIwMTIwMTIwLjUxMjAyMjEmbWVzc2FnZWlkPU1EQi1QUkQtQlVMLTIwMTIwMTIwLjUxMjAyMjEmZGF0YWJhc2VpZD0xMDAxJnNlcmlhbD0xNjg0ODUyNSZlbWFpbGlkPWxvcmkuYS5zdGllYmVyQGlycy5nb3YmdXNlcmlkPWxvcmkuYS5zdGllYmVyQGlycy5nb3YmZmw9JmV4dHJhPU11bHRpdmFyaWF0ZUlkPSYmJg==&&&160&&&http://www.irs.gov/businesses/small/article/0,,id=127862,00.html">Washington</a>
<br>
<a href="http://links.govdelivery.com:80/track?type=click&enid=ZWFzPTEmbWFpbGluZ2lkPTIwMTIwMTIwLjUxMjAyMjEmbWVzc2FnZWlkPU1EQi1QUkQtQlVMLTIwMTIwMTIwLjUxMjAyMjEmZGF0YWJhc2VpZD0xMDAxJnNlcmlhbD0xNjg0ODUyNSZlbWFpbGlkPWxvcmkuYS5zdGllYmVyQGlycy5nb3YmdXNlcmlkPWxvcmkuYS5zdGllYmVyQGlycy5nb3YmZmw9JmV4dHJhPU11bHRpdmFyaWF0ZUlkPSYmJg==&&&161&&&http://www.irs.gov/businesses/small/article/0,,id=127858,00.html">West
Virginia</a> <br>
<a href="http://links.govdelivery.com:80/track?type=click&enid=ZWFzPTEmbWFpbGluZ2lkPTIwMTIwMTIwLjUxMjAyMjEmbWVzc2FnZWlkPU1EQi1QUkQtQlVMLTIwMTIwMTIwLjUxMjAyMjEmZGF0YWJhc2VpZD0xMDAxJnNlcmlhbD0xNjg0ODUyNSZlbWFpbGlkPWxvcmkuYS5zdGllYmVyQGlycy5nb3YmdXNlcmlkPWxvcmkuYS5zdGllYmVyQGlycy5nb3YmZmw9JmV4dHJhPU11bHRpdmFyaWF0ZUlkPSYmJg==&&&162&&&http://www.irs.gov/businesses/small/article/0,,id=127852,00.html">Wisconsin</a>
<br>
<a href="http://links.govdelivery.com:80/track?type=click&enid=ZWFzPTEmbWFpbGluZ2lkPTIwMTIwMTIwLjUxMjAyMjEmbWVzc2FnZWlkPU1EQi1QUkQtQlVMLTIwMTIwMTIwLjUxMjAyMjEmZGF0YWJhc2VpZD0xMDAxJnNlcmlhbD0xNjg0ODUyNSZlbWFpbGlkPWxvcmkuYS5zdGllYmVyQGlycy5nb3YmdXNlcmlkPWxvcmkuYS5zdGllYmVyQGlycy5nb3YmZmw9JmV4dHJhPU11bHRpdmFyaWF0ZUlkPSYmJg==&&&163&&&http://www.irs.gov/businesses/small/article/0,,id=127802,00.html">Wyoming</a><o:p></o:p></span></font></p>
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<p><font size="2" color="black" face="Times New Roman"><span style="font-size:
10.0pt;color:black"><a href="#top">Back to top</a><o:p></o:p></span></font></p>
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<h3><a name="top"></a><b><font size="4" face="Times New Roman"><span style="font-size:13.5pt">Issue Number: 2012-3<o:p></o:p></span></font></b></h3>
<h3><b><font size="4" face="Times New Roman"><span style="font-size:13.5pt">Inside This Issue<o:p></o:p></span></font></b></h3>
<p class="MsoNormal"><font size="3" face="Times New Roman"><span style="font-size:12.0pt"><o:p> </o:p></span></font></p>
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<![if !supportLists]><font size="1" face="Times New Roman"><span style="font-size:9.0pt"><span style="mso-list:Ignore">1.<font size="1" face="Times New Roman"><span style="font:7.0pt "Times New Roman"">
</span></font></span></span></font><![endif]><font size="1"><span style="font-size:9.0pt"><a href="#First">Second Real-Time Tax System Meeting Set for Jan. 25</a>
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<![if !supportLists]><font size="1" face="Times New Roman"><span style="font-size:9.0pt"><span style="mso-list:Ignore">2.<font size="1" face="Times New Roman"><span style="font:7.0pt "Times New Roman"">
</span></font></span></span></font><![endif]><font size="1"><span style="font-size:9.0pt"><a href="#Second">Five New Members Named to Information Reporting Program Advisory Committee</a>
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<![if !supportLists]><font size="1" face="Times New Roman"><span style="font-size:9.0pt"><span style="mso-list:Ignore">3.<font size="1" face="Times New Roman"><span style="font:7.0pt "Times New Roman"">
</span></font></span></span></font><![endif]><font size="1"><span style="font-size:9.0pt"><a href="#Third">E-file Launches; Most Taxpayers Can File Immediately</a>
<o:p></o:p></span></font></p>
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<![if !supportLists]><font size="1" face="Times New Roman"><span style="font-size:9.0pt"><span style="mso-list:Ignore">4.<font size="1" face="Times New Roman"><span style="font:7.0pt "Times New Roman"">
</span></font></span></span></font><![endif]><font size="1"><span style="font-size:9.0pt"><a href="#Fourth">Get Ready for the Filing Season with this IRS Webinar</a>
<o:p></o:p></span></font></p>
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<![if !supportLists]><font size="1" face="Times New Roman"><span style="font-size:9.0pt"><span style="mso-list:Ignore">5.<font size="1" face="Times New Roman"><span style="font:7.0pt "Times New Roman"">
</span></font></span></span></font><![endif]><font size="1"><span style="font-size:9.0pt"><a href="#Fifth">YouTube: Common Tax Return Mistakes</a>
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<![if !supportLists]><font size="1" face="Times New Roman"><span style="font-size:9.0pt"><span style="mso-list:Ignore">6.<font size="1" face="Times New Roman"><span style="font:7.0pt "Times New Roman"">
</span></font></span></span></font><![endif]><font size="1"><span style="font-size:9.0pt"><a href="#Sixth">Technical Guidance</a><o:p></o:p></span></font></p>
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<p class="MsoNormal"><a name="first"></a><strong><b><font size="3" face="Times New Roman"><span style="font-size:12.0pt">1. Second Real-Time Tax System Meeting Set for Jan. 25</span></font></b></strong>
<o:p></o:p></p>
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<p><font size="1" face="Times New Roman"><span style="font-size:9.0pt">The Internal Revenue Service will host the second in a series of
<a href="http://links.govdelivery.com:80/track?type=click&enid=ZWFzPTEmbWFpbGluZ2lkPTIwMTIwMTIwLjUxMjAyMjEmbWVzc2FnZWlkPU1EQi1QUkQtQlVMLTIwMTIwMTIwLjUxMjAyMjEmZGF0YWJhc2VpZD0xMDAxJnNlcmlhbD0xNjg0ODUyNSZlbWFpbGlkPWxvcmkuYS5zdGllYmVyQGlycy5nb3YmdXNlcmlkPWxvcmkuYS5zdGllYmVyQGlycy5nb3YmZmw9JmV4dHJhPU11bHRpdmFyaWF0ZUlkPSYmJg==&&&164&&&http://www.irs.gov/newsroom/article/0,,id=252578,00.html">
public meetings</a> to gather feedback on how to implement long-term changes to the tax system to reduce burden for taxpayers. <o:p></o:p></span></font></p>
<p><font size="1" face="Times New Roman"><span style="font-size:9.0pt">The meeting, scheduled for 9:00 a.m. on Jan. 25, will take place at the IRS Headquarters Building Auditorium,
<st1:address w:st="on"><st1:Street w:st="on">1111 Constitution Ave., NW</st1:Street>,
<st1:City w:st="on">Washington</st1:City>, <st1:State w:st="on">D.C.</st1:State></st1:address> Those who would like to attend the meeting should e-mail their contact information to the IRS at
<a href="mailto:CL.NPL.Communications@irs.gov">CL.NPL.Communications@irs.gov</a> or call the IRS at 202-622-3359.<o:p></o:p></span></font></p>
<p><font size="2" face="Times New Roman"><span style="font-size:10.0pt"><a href="#top">Back to top</a><o:p></o:p></span></font></p>
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<p class="MsoNormal"><a name="second"></a><strong><b><font size="3" face="Times New Roman"><span style="font-size:12.0pt">2. Five New Members Named to Information Reporting Program Advisory Committee</span></font></b></strong>
<o:p></o:p></p>
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<p><font size="1" face="Times New Roman"><span style="font-size:9.0pt">The Internal Revenue Service
<a href="http://links.govdelivery.com:80/track?type=click&enid=ZWFzPTEmbWFpbGluZ2lkPTIwMTIwMTIwLjUxMjAyMjEmbWVzc2FnZWlkPU1EQi1QUkQtQlVMLTIwMTIwMTIwLjUxMjAyMjEmZGF0YWJhc2VpZD0xMDAxJnNlcmlhbD0xNjg0ODUyNSZlbWFpbGlkPWxvcmkuYS5zdGllYmVyQGlycy5nb3YmdXNlcmlkPWxvcmkuYS5zdGllYmVyQGlycy5nb3YmZmw9JmV4dHJhPU11bHRpdmFyaWF0ZUlkPSYmJg==&&&165&&&http://www.irs.gov/newsroom/article/0,,id=252514,00.html">
announced</a> the selection of five new members for the Information Reporting Program Advisory Committee (IRPAC).<o:p></o:p></span></font></p>
<p><font size="2" face="Times New Roman"><span style="font-size:10.0pt"><a href="#top">Back to top</a><o:p></o:p></span></font></p>
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<p class="MsoNormal"><a name="third"></a><strong><b><font size="3" face="Times New Roman"><span style="font-size:12.0pt">3. E-file Launches; Most Taxpayers Can File Immediately</span></font></b></strong>
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<p><font size="1" face="Times New Roman"><span style="font-size:9.0pt">The Internal Revenue Service opened the
<a href="http://links.govdelivery.com:80/track?type=click&enid=ZWFzPTEmbWFpbGluZ2lkPTIwMTIwMTIwLjUxMjAyMjEmbWVzc2FnZWlkPU1EQi1QUkQtQlVMLTIwMTIwMTIwLjUxMjAyMjEmZGF0YWJhc2VpZD0xMDAxJnNlcmlhbD0xNjg0ODUyNSZlbWFpbGlkPWxvcmkuYS5zdGllYmVyQGlycy5nb3YmdXNlcmlkPWxvcmkuYS5zdGllYmVyQGlycy5nb3YmZmw9JmV4dHJhPU11bHRpdmFyaWF0ZUlkPSYmJg==&&&166&&&http://www.irs.gov/newsroom/article/0,,id=252505,00.html">
2012 electronic tax return filing season </a>with a reminder to taxpayers that e-file remains the best way to get fast refunds and ensure accurate tax returns.<o:p></o:p></span></font></p>
<p><font size="2" face="Times New Roman"><span style="font-size:10.0pt"><a href="#top">Back to top</a><o:p></o:p></span></font></p>
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<p class="MsoNormal"><a name="fourth"></a><strong><b><font size="3" face="Times New Roman"><span style="font-size:12.0pt">4. Get Ready for the Filing Season with this IRS Webinar</span></font></b></strong>
<o:p></o:p></p>
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<p><font size="1" face="Times New Roman"><span style="font-size:9.0pt">The Jan. 25 IRS Live broadcast,
<a href="http://links.govdelivery.com:80/track?type=click&enid=ZWFzPTEmbWFpbGluZ2lkPTIwMTIwMTIwLjUxMjAyMjEmbWVzc2FnZWlkPU1EQi1QUkQtQlVMLTIwMTIwMTIwLjUxMjAyMjEmZGF0YWJhc2VpZD0xMDAxJnNlcmlhbD0xNjg0ODUyNSZlbWFpbGlkPWxvcmkuYS5zdGllYmVyQGlycy5nb3YmdXNlcmlkPWxvcmkuYS5zdGllYmVyQGlycy5nb3YmZmw9JmV4dHJhPU11bHRpdmFyaWF0ZUlkPSYmJg==&&&167&&&http://www.irs.gov/businesses/small/article/0,,id=251513,00.html">
Getting Ready for Filing Season 2012 – Individuals and Businesses</a>, will cover issues affecting the filing of 2011 individual and business tax returns including tax law updates, changes to forms, expiring credits and implementation of new tax legislation.<o:p></o:p></span></font></p>
<p><font size="2" face="Times New Roman"><span style="font-size:10.0pt"><a href="#top">Back to top</a><o:p></o:p></span></font></p>
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<p class="MsoNormal"><a name="fifth"></a><strong><b><font size="3" face="Times New Roman"><span style="font-size:12.0pt">5. YouTube: Common Tax Return Mistakes</span></font></b></strong>
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<p><font size="1" face="Times New Roman"><span style="font-size:9.0pt">In this new
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YouTube video</a>, the IRS asks tax preparers and taxpayers alike to watch out for these common mistakes.<o:p></o:p></span></font></p>
<p><font size="1" face="Times New Roman"><span style="font-size:9.0pt">Watch this and other videos on the IRS
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YouTube Channel</a>.<o:p></o:p></span></font></p>
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<p class="MsoNormal"><a name="sixth"></a><strong><b><font size="3" face="Times New Roman"><span style="font-size:12.0pt">6. Technical Guidance</span></font></b></strong>
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<p><font size="1" face="Times New Roman"><span style="font-size:9.0pt"><a href="http://links.govdelivery.com:80/track?type=click&enid=ZWFzPTEmbWFpbGluZ2lkPTIwMTIwMTIwLjUxMjAyMjEmbWVzc2FnZWlkPU1EQi1QUkQtQlVMLTIwMTIwMTIwLjUxMjAyMjEmZGF0YWJhc2VpZD0xMDAxJnNlcmlhbD0xNjg0ODUyNSZlbWFpbGlkPWxvcmkuYS5zdGllYmVyQGlycy5nb3YmdXNlcmlkPWxvcmkuYS5zdGllYmVyQGlycy5nb3YmZmw9JmV4dHJhPU11bHRpdmFyaWF0ZUlkPSYmJg==&&&170&&&http://www.irs.gov/pub/irs-drop/rr-12-07.pdf">Revenue
Ruling 2012-7</a> provides various prescribed rates for federal income tax purposes including the applicable federal interest rates, the adjusted applicable federal interest rates, the adjusted federal long-term rate, the adjusted federal long-term tax-exempt
rate. These rates are determined as prescribed by § 1274.<o:p></o:p></span></font></p>
<p><font size="1" face="Times New Roman"><span style="font-size:9.0pt"><a href="http://links.govdelivery.com:80/track?type=click&enid=ZWFzPTEmbWFpbGluZ2lkPTIwMTIwMTIwLjUxMjAyMjEmbWVzc2FnZWlkPU1EQi1QUkQtQlVMLTIwMTIwMTIwLjUxMjAyMjEmZGF0YWJhc2VpZD0xMDAxJnNlcmlhbD0xNjg0ODUyNSZlbWFpbGlkPWxvcmkuYS5zdGllYmVyQGlycy5nb3YmdXNlcmlkPWxvcmkuYS5zdGllYmVyQGlycy5nb3YmZmw9JmV4dHJhPU11bHRpdmFyaWF0ZUlkPSYmJg==&&&171&&&http://www.irs.gov/pub/irs-drop/n-12-12.pdf">Notice
2012-12</a> advises taxpayers that mandatory restitution payments awarded under 18 U.S.C. § 1593 are excluded from gross income for federal income tax purposes. This law requires a defendant convicted of a human trafficking offense to make these payments
to the victim to compensate for costs for medical services, physical and occupational therapy or rehabilitation, transportation, temporary housing, child care expenses, lost income, attorneys’ fees and other costs, and other losses the victim suffers as a
proximate result of the offense.<o:p></o:p></span></font></p>
<p><font size="1" face="Times New Roman"><span style="font-size:9.0pt"><a href="http://links.govdelivery.com:80/track?type=click&enid=ZWFzPTEmbWFpbGluZ2lkPTIwMTIwMTIwLjUxMjAyMjEmbWVzc2FnZWlkPU1EQi1QUkQtQlVMLTIwMTIwMTIwLjUxMjAyMjEmZGF0YWJhc2VpZD0xMDAxJnNlcmlhbD0xNjg0ODUyNSZlbWFpbGlkPWxvcmkuYS5zdGllYmVyQGlycy5nb3YmdXNlcmlkPWxvcmkuYS5zdGllYmVyQGlycy5nb3YmZmw9JmV4dHJhPU11bHRpdmFyaWF0ZUlkPSYmJg==&&&172&&&http://www.irs.gov/pub/irs-drop/rp-12-15.pdf">Revenue
Procedure 2012-15</a> updates Rev. Proc. 2011-13, 2011-3 I.R.B. 318 and identifies circumstances under which the disclosure on a taxpayer’s income tax return with respect to an item or a position is adequate for the purpose of reducing the understatement of
income tax under section 6662(d) of the Internal Revenue Code and the purpose of avoiding the tax return preparer penalty under section 6694(a).<o:p></o:p></span></font></p>
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