In Announcement 2010-12, the Office of Professional Responsibility announces recent disciplinary sanctions involving attorneys, CPAs, enrolled agents, enrolled actuaries, enrolled retirement plan agents, and appraisers.
2. What alternative methods of disclo- 8. Whether the list of information pro- Administration). For further informa- sure of the amount at issue would allow the posed to be included should be modified, tion regarding this announcement, contact Service to identify the relative importance including whether certain information the Office the Associate Chief Counsel of the uncertain tax positions; should be requested in some circumstances (Procedure and Administration) at (202) 3. Whether the calculation of the maxi- upon examination rather than with tax 622–3400 (not a toll-free call). mum tax adjustment should relate solely to return. the tax period for which the return is filed Comments should be submitted to: In- or to all tax periods to which the position ternal Revenue Service, CC:PA:LPD:PR Deletions From Cumulative relates, and whether net operating losses (Announcement 2010–9), Room 5203, List of Organizations or excess credits should be taken into ac- P.O. Box 7604, Ben Franklin Station, Contributions to Which count in determining the maximum tax ad- N.W., Washington, D.C. 20044. Alter- justment; natively, comments may be hand deliv- are Deductible Under Section 4. How the related entity rules should ered between the hours of 8:00 a.m. and 170 of the Code; Correction be applied; 4:00 p.m., Monday through Friday, to 5. Whether the scope of the Announce- CC:PA:LPD:PR (Announcement 2010–9), Announcement 2010–10 ment should be modified regarding the un- Courier’s Desk, Internal Revenue This document contains a correction certain tax positions for which information Service, 1111 Constitution Avenue, to Announcement 2010–4, 2010–5 I.R.B. is required to be reported (e.g., positions N.W., Washington, D.C. Comments 384, regarding Deletions From Cumula- for which no tax reserve has been estab- may also be transmitted electronically tive List of Organizations Contributions to lished because the taxpayer determined the via the following e-mail address: Which are Deductible Under Section 170 Service has a general administrative prac- Announcement.Comments@irscounsel.treas.gov. of the Code. tice not to examine the position); Please include “Announcement 2010–9” Accordingly, the publication of this an- 6. Whether transition rules should be in the subject line of any electronic nouncement is corrected as follows: used or criteria modified to either include communications. All comm
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