Notice 2005-25 - Public Comment Invited on Recommendations for 2005 –2006 Guidance Priority List

National Tax Services, Perspection Inc.

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• Publié par: Souk
• Nombre de lectures: 26
• Langue: English

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Part III. Administrative, Procedural, and Miscellaneous
Public Comment Invited 3. Whethertherecommendedguidance Courier’sDesk
can be drafted in a manner so that tax- InternalRevenue Serviceon Recommendations for
payerscaneasilyunderstandandapplythe Attn: CC:PA:LPD:PR2005–2006 Guidance Priority
guidance; (Notice 2005–25)
List
4. Whether the Service can administer 1111 Constitution Avenue, N.W.
the recommended guidance on a uniform Washington, D.C. 20224
Notice 2005–25 basis; and
Alternatively, taxpayers may sub-5. Whethertherecommendedguidance
The Department of Treasury and Inter- mit comments electronically viareduces controversy and lessens the bur-
nal Revenue Service invite public com- e-mail to the following address:den on taxpayers or the Service.
ment on recommendations for items that [e-mail] may submit recommenda-
should be included on the 2005–2006 Taxpayers should include “Noticetions for guidance at any time during the
Guidance Priority List. 2005–25” in the subject line. All com-year. Please submit recommendations by
Treasury’sOfficeofTaxPolicyandthe ments will be available for public inspec-April 30, 2005, for possible inclusion on
ServiceusetheGuidancePriorityListeach tion and copying in their entirety.the original 2005–2006 Guidance Prior-
year to identify and prioritize the tax is- For further information regarding thisity List. The Service plans to update the
suesthatshouldbeaddressedthroughreg- notice,contactCrystalFosteroftheOffice2005–2006 Guidance Priority List period-
ulations, revenue rulings, revenue proce- of Associate Chief Counsel (Procedureically to reflect additional guidance that
dures,notices,andotherpublishedadmin- and Administration) at (202) 622–7326the Treasury Department and the Service
istrative guidance. The 2005–2006 Guid- (not a toll-free call).intend to publish during the plan year.
ance Priority List will establish the guid-
The periodic updates allow the Treasury
ancethattheTreasuryDepartmentandthe
Department and the Service to respond to
Service intend to issue from July 1, 2005,
the need for additional guidance that may
through June 30, 2006. The Treasury De-
arise during the plan year. Recommenda-
partment and the Service recognize the
tions for guidance received after April 30,
importance of public input to formulate
2005,willbereviewedforinclusioninthe
a Guidance Priority List that focuses re-
next periodic update.
sources on guidance items that are most
Taxpayers are not required to submit
importanttotaxpayersandtaxadministra-
recommendationsforguidanceinanypar-
tion.
ticular format. Taxpayers should, how-
Asisthecasewheneversignificantleg-
ever, briefly describe the recommended
islation is enacted, the Treasury Depart-
guidanceandexplaintheneedfortheguid-
ment and the Service have dedicated sub-
ance. In addition, taxpayers may include
stantial resources to published guidance
an analysis of how the issue should be re-
projectsnecessarytoimplementtheprovi-
solved. It would be helpful if taxpayers
sions in the American Jobs Creation Act
suggestingmorethanoneguidanceproject
of 2004, Pub. L. No. 108–357, 118 Stat.
would prioritize the projects by order of
1418 (“AJCA”), enacted on October 22,
importance. If a large number of projects
2004. As a consequence, new guidance
are being suggested, it would behelpful if
projects were added to the Guidance Pri-
theprojectsweregroupedintermsofhigh,
ority List, as updated on December 21,
medium or low priority.
2004. The Treasury Department and the
Taxpayers should send written com-
Servicewillcontinuetoevaluatetheprior-
ments to:
ity of each guidance project in light of the
AJCA and other developments during the InternalRevenue Service
2005–2006 plan year. Attn: CC:PA:LPD:PR
In reviewing recommendations and (Notice 2005–25)
selecting projects for inclusion on the Room 5203
2005–2006 Guidance Priority List, the P.O.Box 7604
Treasury Department and the Service will Ben Franklin Station
consider the following: Washington, D.C. 20044
1. Whether the recommended guid-
or hand deliver comments Mondayanceresolvessignificantissuesrelevantto
through Friday between the hours ofmany taxpayers;
8 a.m. and 4 p.m. to:2. Whethertherecommendedguidance
promotes sound tax administration;
April 4, 2005 827 2005–14 I.R.B.