n-09-43.pdf

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Part III – Administrative, Procedural, and Miscellaneous

Public Comment Invited on Recommendations for 2009-2010 Guidance Priority List

Notice 2009-43
The Department of Treasury and Internal Revenue Service invite public comment
on recommendations for items that should be included on the 2009-2010 Guidance
Priority List.
The Treasury Department's Office of Tax Policy and the Service use the Guidance
Priority List each year to identify and prioritize the tax issues that should be addressed
through regulations, revenue rulings, revenue procedures, notices, and other published
administrative guidance. The 2009-2010 Guidance Priority List will establish the
guidance that the Treasury Department and the Service intend to issue from July 1,
2009, through June 30, 2010. The Treasury Department and the Service recognize the
importance of public input to formulate a Guidance Priority List that focuses resources
on guidance items that are most important to taxpayers and tax administration.
Published guidance plays an important role in increasing voluntary compliance by
helping to clarify ambiguous areas of the tax law.
As is the case whenever significant legislation is enacted, the Treasury Department
and the Service have continued to dedicate substantial resources during the current
plan year to published guidance projects necessary to implement the provisions of the
multitude of tax Acts that have been enacted over the past several years including, but

not limited to, the American Jobs Creation Act of 2004, Pub. L. No. 108-357, 118 Stat.
1418, which was enacted on October 22, 2004; the Pension Protection Act of 2006,
Pub. L. No. 109-280, 120 Stat. 780, which was enacted on August 17, 2006; the
Economic Stimulus Act of 2008, Pub. L. No. 110-185, 122 Stat. 613, which was enacted
on February 13, 2008, the Housing Assistance Tax Act of 2008, Pub. L. No. 110-289,
122 Stat. 2654, which was enacted on July 30, 2008; the Emergency Economic
Stabilization Act of 2008, Energy Improvement and Extension Act of 2008, and Tax
Extenders and Alternative Minimum Tax Relief Act of 2008, Pub. L. No. 110-343, 122
Stat. 3765, which were enacted on October 3, 2008; and the American Recovery and
Reinvestment Tax Act of 2009, Pub. L. No. 111-5, 123 Stat. 115, which was enacted on
February 17, 2009. The Treasury Department and the Service will continue to evaluate
the priority of each guidance project in light of the above-mentioned tax legislation and
other developments occurring during the 2009-2010 plan year.
In reviewing recommendations and selecting projects for inclusion on the 2009-
2010 Guidance Priority List, the Treasury Department and the Service will consider the
following:
1. Whether the recommended guidance resolves significant issues relevant to many
taxpayers;
2. Whether the recommended guidance promotes sound tax administration;
3. Whether the recommended guidance can be drafted in a manner that will enable
taxpayers to easily understand and apply the guidance;
4. Whether the Service can administer the recommended guidance on a uniform basis;
and

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5. Whether the recommended guidance reduces controversy and lessens the burden
on taxpayers or the Service.
Taxpayers may submit recommendations for guidance at any time during the year.
Please submit recommendations by May 31, 2009, for possible inclusion on the original
2009-2010 Guidance Priority List. The Treasury Department and the Service may
update the 2009-2010 Guidance Priority List periodically to reflect additional guidance
that the Treasury Department and the Service intend to publish during the plan year.
The periodic updates allow the Treasury Department and the Service to respond to the
need for additional guidance that may arise during the plan year. Recommendations for
guidance received after May 31, 2009, will be reviewed for inclusion in the next periodic
update.
Taxpayers are not required to submit recommendations for guidance in any
particular format. Taxpayers should, however, briefly describe the recommended
guidance and explain the need for the guidance. In addition, taxpayers may include an
analysis of how the issue should be resolved. It would be helpful if taxpayers
suggesting more than one guidance project prioritize the projects by order of
importance. If a large number of projects are being suggested, it also would be helpful
if the projects were grouped in terms of high, medium or low priority.
Taxpayers should send written comments to:
Internal Revenue Service
Attn: CC:PA:LPD:PR (Notice 2009-43)
Room 5203
P.O. Box 7604
Ben Franklin Station
Washington, D.C. 20044
or hand deliver comments Monday through Friday between the hours of 8 a.m. and

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4 p.m. to:
Courier's Desk
Internal Revenue Service
Attn: CC:PA:LPD:PR (Notice 2009-43)
1111 Constitution Avenue, N.W.
Washington, D.C. 20224

Alternatively, taxpayers may submit comments electronically via e-mail to the
following address: Notice.Comments@irscounsel.treas.gov. Taxpayers should include
“Notice 2009-43” in the subject line. All comments submitted by the public will be
available for public inspection and copying in their entirety.
For further information regarding this notice, contact Henry Schneiderman of the
Office of Associate Chief Counsel (Procedure and Administration) at (202) 622-3400
(not a toll-free call).