The announcement for the 2009 IRS Individual e-file Partnership Program solicits applications from potential partners for participation in the program. The partnership opportunities are a result of RRA 98 which authorized the IRS Commissioner to promote the benefits of and encourage the use of e-file products and services through partnerships with various entities that offer low-cost tax preparation and electronic filing of individual income tax returns for qualified taxpayers. Those applicants that are accepted into the program will have a link(s) and offer description(s) for their products and services posted to IRS.gov (Partners Page).

Federal rates; adjusted federal rates; adjusted federal long-term rate and the long-term exempt rate. For purposes of sections 382, 642, 1274, 1288, and other sections of the Code, tables set forth the rates for November 2008.

Proposed regulations under section 45D of the Code relate to how an entity serving certain targeted populations under section 45D(e)(2) can meet the requirements to be a qualified active low-income community business. A public hearing is scheduled for January 22, 2009.

Proposed regulations provide that the notice required under section 411(a)(11) of the Code to be provided to a participant of his or her right, if any, to defer receipt of an immediately distributable benefit must also describe the consequences of failing to defer receipt of the distribution. The regulations also provide that the applicable election period for waiving the qualified joint and survivor annuity form of benefit under section 417 is the 180-day period ending on the annuity starting date, and that a notice required to be provided under section 402(f), 411(a)(11), or 417 may be provided to a participant as much as 180 days before the annuity starting date (or, for a notice under section 402(f), the distribution date). A public hearing is scheduled for February 20, 2009.

Cost-of-living adjustments for 2009. This procedure sets forth the cost-of-living adjustments to certain items for 2009 as required under various provisions of the Code and Service guidance.

Proposed regulations provide that the notice required under section 411(a)(11) of the Code to be provided to a participant of his or her right, if any, to defer receipt of an immediately distributable benefit must also describe the consequences of failing to defer receipt of the distribution. The regulations also provide that the applicable election period for waiving the qualified joint and survivor annuity form of benefit under section 417 is the 180-day period ending on the annuity starting date, and that a notice required to be provided under section 402(f), 411(a)(11), or 417 may be provided to a participant as much as 180 days before the annuity starting date (or, for a notice under section 402(f), the distribution date). A public hearing is scheduled for February 20, 2009.

2009 cost-of-living adjustments; retirement plans, etc. This notice sets forth certain cost-of-living adjustments effective January 1, 2009, applicable to the dollar limits on benefits and contributions under qualified retirement plans. Other limitations applicable to deferred compensation plans are also affected by these adjustments. This notice also contains cost-of-living adjustments for several pension-related amounts in restating the data in News Release IR-2008-118 issued October 16, 2008.

A list is provided of organizations now classified as private foundations.

Cost-of-living adjustments for 2009. This procedure sets forth the cost-of-living adjustments to certain items for 2009 as required under various provisions of the Code and Service guidance.

Cost-of-living adjustments for 2009. This procedure sets forth the cost-of-living adjustments to certain items for 2009 as required under various provisions of the Code and Service guidance.

Cost-of-living adjustments for 2009. This procedure sets forth the cost-of-living adjustments to certain items for 2009 as required under various provisions of the Code and Service guidance.

Temporary and proposed regulations under section 6707A of the Code provide guidance for taxpayers against whom a penalty is assessed and who may request rescission of the penalty from the Commissioner if the violation is with respect to a reportable transaction other than a listed transaction. Notice 2005-11 superseded.

Temporary and proposed regulations under section 6707A of the Code provide guidance for taxpayers against whom a penalty is assessed and who may request rescission of the penalty from the Commissioner if the violation is with respect to a reportable transaction other than a listed transaction. Notice 2005-11 superseded.

Proposed regulations under section 147 of the Code provide discreet new rules under the public approval requirement for tax-exempt bonds and also update certain provisions in existing regulations relating to the public approval requirement. A public hearing is scheduled for January 26, 2009.

Cost-of-living adjustments for 2009. This procedure sets forth the cost-of-living adjustments to certain items for 2009 as required under various provisions of the Code and Service guidance.