Final regulations under section 66 of the Code relate to the treatment of community income for certain married individuals in community property states who do not file joint federal income tax returns.

This notice addresses a number of collection issues arising from the Supreme Court decision in United States v. Craft, 535 U.S. 274 (2002-38 I.R.B. 548), in which the Court held that the federal tax lien attaches to the rights of the delinquent taxpayer in property held as a tenancy by the entirety, even though state law insulates entireties property from the claims of creditors of only one spouse.

Substitute tax forms and schedules. Requirements are set forth for privately designed and printed federal tax forms and conditions under which the IRS will accept computer-prepared and computer-generated tax forms and schedules. Rev. Proc. 2002-60 superseded.