Post details: Interim Rule Doubles Time Limit for Submitting Authorizations to Disclose Return Information (Notice 2010-8)

12/21/09

Permalink 12:19:19 pm, Categories: News, 156 words   English (US)

Interim Rule Doubles Time Limit for Submitting Authorizations to Disclose Return Information (Notice 2010-8)

CCH (cch.taxgroup.com) reports:

  The IRS has released interim guidance that extends the period for submitting taxpayer authorizations permitting disclosure of return information under Code Sec. 6103(c) to the IRS or an agent or contractor of the IRS. The interim rules, which will apply until the regulations under Code Sec. 6103(c) are amended, extend the period within which a signed and dated authorization must be received by the IRS from 60 to 120 days. The 60-day limit has proven problematic because some of the institutions assisting taxpayers have had difficulty obtaining and submitting the written authorizations within that time period. The interim rules apply to all such authorizations executed on or after the date that is 60 days prior to the publication of this guidance in the Internal Revenue Bulletin, which will be on January 19, 2010.

Notice 2010-8,
2010FED ¶46,206

Other References:

 
Code Sec. 6103

  CCH Reference - 2009FED ¶36,894.72

  Tax Research Consultant

  CCH Reference - TRC IRS: 9,104

Permalink

MySQL error!

You have an error in your SQL syntax; check the manual that corresponds to your MySQL server version for the right syntax to use near ''interim_rule_doubles_time_' at line 7(Errno=1064)

Your query:
SELECT DISTINCT ID, post_author, post_issue_date, post_mod_date, post_status, post_locale, post_content, post_title, post_urltitle, post_url, post_category, post_autobr, post_flags, post_wordcount, post_comments, post_renderers, post_karma FROM (evo_posts INNER JOIN evo_postcats ON ID = postcat_post_ID) INNER JOIN evo_categories ON postcat_cat_ID = cat_ID WHERE cat_blog_ID = 2 AND post_urltitle = 'interim_rule_doubles_time_