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IRS Cumulative Bulletin and Internal Revenue Bulletin
FILE-NAME: CB
COVERAGE: From 1954 through current; Please see Content-Summary for Coverage information on specific document types.
FREQUENCY: Weekly
UPDATE-SCHEDULE: Updated regularly - Atypical update schedule/as received from the vendor
CONTENT-SUMMARY:
The IRS Cumulative Bulletin and Internal Revenue Bulletin (CB file) contains the complete Cumulative Bulletin (CB)/Internal Revenue Bulletin from 1954. This is a weekly publication by the Internal Revenue Service that announces the official rulings and procedures of the Internal Revenue Service.
Included are the following:
-Revenue Rulings from January 1954
-Revenue Procedures from July 1955
-Announcements from January 1968
-Notices from January 1986
-News Releases (IRs) from 1986
-Treasury Decisions from 1954
-Treasury Department Orders and Executive Orders from 1954
-Attorney Suspensions/Disciplinary Actions from 1954
-Prohibited Transaction Exemptions from January 1976
-Legislative Histories from 1954
-Acquiescense and Nonacquiescense Tables from 1954
-Current Action on Previously Published Rulings
PUBLISHER:
Internal Revenue Service and Government Printing Office
SEGMENT-DESCRIP: | EXHIBITS | This segment contains appendices made to the text of the document. | | | exhibits (sample format) | | | | | REFERENCE | This segment contains references to US Code sections. | | | reference (section 42) | | | | | TEXT | This segment contains the text of the document | | | text (monthly bond factor) | | | |
DISPLAY-SEQUENCE:
Documents display in the following order:
1. Documents that are not included in an edition of the Cumulative Bulletin
display in descending order by the document segment number.
2. Documents that have been published in the Cumulative Bulletin display in
descending order by document segment order.
USE-TIPS:
Use the LEXSEE(R) feature to display the full text of Revenue Rulings, Private
Letter rulings, cases and other documents without having to select a library or
file or create a new search.
HIER-LOC:
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SAMPLE-DOC:
Notice 2008-46
SUPPLEMENTAL GUIDANCE UNDER THE PREPARER PENALTY PROVISIONS OF THE SMALL BUSINESS AND WORK OPPORTUNITY TAX ACT OF 2007
Notice 2008-46; 2008 IRB LEXIS 322
April 16, 2008
[*1]
TEXT:
This notice provides guidance regarding implementation of the tax return preparer penalty provisions under section 6694 of the Internal Revenue Code, as amended by the Small Business and Work Opportunity Tax Act of 2007, Pub. L. No. 110-28, 121 Stat. 190, by adding certain returns and documents supplementing Exhibits1, 2, and 3 of Notice 2008-13, 2008-3 I.R.B. 282.
A. Returns and Claims for Refund Subject to 6694 Penalty
Notice 2008-13 describes categories of returns and other documents to which section 6694 could apply. Notice 2008-13 provides that, solely for purposes of section 6694, a return or claim for refund includes the tax returns listed in Exhibit 1 or a claim for refund with respect to any such return. The Notice further provides that a person who for compensation prepares all or a substantial portion of any of the tax returns listed on Exhibit 1 is a tax return preparer who is subject to section 6694.
Notice 2008-13 also provides that solely for purposes of section 6694, an information return or document listed on Exhibit 2 that includes information that is or may be reported on a taxpayer's tax return or claim for refund is a return to which section 6694 could apply if the [*2] information reported constitutes a substantial portion of that taxpayer's tax return or claim for refund. A person who for compensation prepares any of the information returns or documents listed on Exhibit 2, which return or document does not report a tax liability but affects an entry or entries on a tax return and constitutes a substantial portion of the tax return or claim for refund that does report a tax liability, is a tax return preparer who is subject to section 6694.
[REMAINDER OF TEXT OMITTED TO SHORTEN EXAMPLE]
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