Internal Revenue Bulletin: 2008-2 |
January 14, 2008 |
Table of Contents
- Highlights of This Issue
- Preface
- Part I. Rulings and Decisions Under the Internal Revenue Code of 1986
- Part III. Administrative, Procedural, and Miscellaneous
- Notice 2008-1
- Notice 2008-2
- Notice 2008-3
- Notice 2008-4
- SECTION 1. PURPOSE
- SECTION 2. BACKGROUND
- SECTION 3. INTERIM GUIDANCE
- 3.01 Eligibility Requirements to Submit Claims Under Section 7623(b)
- 3.02. Submission of Information for Award under Sections 7623(a) or (b)
- 3.03 Information to be Included with IRS Form 211
- 3.04 Examples of Grounds for not Processing Claims Under Section 7623(b)
- 3.05 Acknowledgment of Claim by Whistleblower Office
- 3.06 Confidentiality of Claimant’s Identity
- 3.07 IRS Process for Evaluating Claim
- 3.08 Duration of Process from Submitted Claim to Award Determination.
- 3.09 Percentages Applied to Awards Under 7623(b)
- 3.10 Tax Treatment of Awards
- 3.11 Appeal Rights
- 3.12 Claims Submitted Prior to Date of Enactment of the Act
- 3.13 Additional Questions
- SECTION 4. REQUEST FOR COMMENTS
- SECTION 5. EFFECTIVE DATE
- SECTION 6. DRAFTING INFORMATION
- Notice 2008-5
- Rev. Proc. 2008-9
- SECTION 1. WHAT IS THE PURPOSE OF THIS REVENUE PROCEDURE?
- SECTION 2. NATURE OF CHANGES AND RELATED REVENUE PROCEDURES
- SECTION 3. WHAT ARE THE PROCEDURES FOR REQUESTING RECOGNITION OF EXEMPT STATUS?
- SECTION 4. WHAT ARE THE STANDARDS FOR
ISSUING A DETERMINATION LETTER OR RULING ON EXEMPT STATUS?
- Exempt status must be established in application and supporting documents
- Determination letter or ruling based solely on administrative record
- Exempt status may be recognized in advance of actual operations
- No letter if exempt status issue in litigation or under consideration within the Service
- Incomplete application
- Even if application is complete, additional information may be required
- Expedited handling
- SECTION 5. WHAT OFFICES ISSUE AN EXEMPT STATUS DETERMINATION LETTER OR RULING?
- SECTION 6. WITHDRAWAL OF AN APPLICATION
- SECTION 7. WHAT ARE THE PROCEDURES WHEN
EXEMPT STATUS IS DENIED?
- Proposed adverse determination letter or ruling
- Appeal of a proposed adverse determination letter issued by EO Determinations
- Protest of a proposed adverse ruling issued by EO Technical
- Final adverse determination letter or ruling where no appeal or protest is submitted
- How EO Determinations handles an appeal of a proposed adverse determination letter
- Consideration by the Appeals Office
- If a protest of a proposed adverse ruling is submitted to EO Technical
- An appeal or protest may be withdrawn
- Appeal or protest and conference rights not applicable in certain situations
- SECTION 8. DISCLOSURE OF APPLICATIONS
AND DETERMINATION LETTERS AND RULINGS
- Disclosure of applications, supporting documents, and favorable determination letters or rulings
- Disclosure of adverse determination letters or rulings
- Disclosure to State officials when the Service refuses to recognize exemption under § 501(c)(3)
- Disclosure to State officials of information about § 501(c)(3) applicants
- SECTION 9. REVIEW OF DETERMINATION LETTERS BY EO TECHNICAL
- SECTION 10. DECLARATORY JUDGMENT PROVISIONS OF § 7428
- SECTION 11. EFFECT OF DETERMINATION LETTER OR RULING RECOGNIZING EXEMPTION
- SECTION 12. REVOCATION OR MODIFICATION OF DETERMINATION LETTER OR RULING RECOGNIZING EXEMPTION
- SECTION 13. EFFECT ON OTHER REVENUE PROCEDURES
- SECTION 14. EFECTIVE DATE
- SECTION 15. PAPERWORK REDUCTION ACT
- DRAFTING INFORMATION
- Part IV. Items of General Interest
- Definition of Terms and Abbreviations
- Numerical Finding List
- Effect of Current Actions on Previously Published Items
- How to get the Internal Revenue Bulletin
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