This notice informs tax practitioners that until all of the conditions for becoming a registered tax return preparer are able to be satisfied, no individual may represent that he or she is a registered tax return preparer. This notice also informs tax practitioners that registered tax return preparers will be required to add a specified statement to all mediums of paid advertising and broadcasting.

This procedure provides survey guidelines and estimation procedures to be used for determining basis in stock acquired in transferred basis transactions. This procedure updates and expands Rev. Proc. 81-70, while at the same time it obsoletes Rev. Proc. 81-70 and Notice 2009-4 with respect to transferred basis transactions completed on or after June 20, 2011. Rev. Proc. 81-70 and Notice 2009-4 obsoleted in part.

This procedure provides the extent to which grantors and contributors (including donors) may rely on the listing of an organization in Publication 78, Cumulative List of Organizations Described in Section 170(c) of the Internal Revenue Code, or on the IRS Business Master File (“BMF”) extract, for purposes of deducting contributions under section 170 of the Code and making grants under sections 4942, 4945, and 4966. In addition, this revenue procedure clarifies that the Internal Revenue Service (“IRS”) may give notice of revocation, including revocations under section 6033(j), through an appropriate public announcement, such as publication in the Internal Revenue Bulletin or on the IRS’s website at IRS.gov. Finally, this revenue procedure advises that the IRS will no longer publish a paper version of Publication 78. Rev. Proc. 82-39 and 2009-32 modified and superseded.

The Internal Revenue Service will publish a list of organizations that have had their federal tax-exempt status automatically revoked for failing to file an annual return or notice for three consecutive years on IRS.gov.

The Affordable Care Act added new sections 4375, 4376, 4377, and 9511 to the Code. This notice requests public comments on the implementation of these new sections, which impose fees to be paid by issuers of health insurance policies and self-insured health plan sponsors. Comments are requested by September 6, 2011.

The Affordable Care Act added new sections 4375, 4376, 4377, and 9511 to the Code. This notice requests public comments on the implementation of these new sections, which impose fees to be paid by issuers of health insurance policies and self-insured health plan sponsors. Comments are requested by September 6, 2011.

This notice defers the date to June 10, 2011, by which a covered entity must submit an error report and defers the date to August 24, 2011, by which the IRS will send covered entities their 2011 final fee calculation and, if applicable, notification of the final determination with respect to error reports. Notice 2011-9 and Rev. Proc. 2011-24 modified.

This notice provides transitional relief for certain small organizations that have lost their tax-exempt status because they failed to file an annual electronic notice for taxable years beginning in 2007, 2008 and 2009. This notice describes what criteria a small organization must satisfy to qualify for the transitional relief and explains how qualifying organizations can apply for reinstatement of tax-exempt status and request retroactive reinstatement.

This notice provides guidance with respect to applying for reinstatement of tax-exempt status and requesting retroactive reinstatement and establishing reasonable cause under section 6033(j)(2) and (3) of the Code for an organization that has had its tax-exempt status automatically revoked under section 6033(j)(1).

This notice informs tax practitioners that until all of the conditions for becoming a registered tax return preparer are able to be satisfied, no individual may represent that he or she is a registered tax return preparer. This notice also informs tax practitioners that registered tax return preparers will be required to add a specified statement to all mediums of paid advertising and broadcasting.

This procedure provides a reduced user fee for applications for reinstatement of tax-exempt status filed by small organization that lost their tax-exempt status under section 6033(j) and qualify for the transitional relief described in Notice 2011-43. Rev. Proc. 2011-8 modified.