Internal Revenue Bulletin 2013-23 (PDF rendition): IRS Notices

Preserve advance releases and the authoritative Internal Revenue Bulletin rendition; directory timestamps are file-publication metadata, not legal effective dates. HTML bulletins begin June 2003; earlier available issues require full PDF parsing. Whole bulletin rendition: numbered items are identified below; other legal material and publisher context remain included. This is not a new standalone advance release.

Bulletin No. 201
3-23
June 3, 2013
HIGHLIGHTS
OF THIS ISSUE
These synopses are intended only as aids to the reader in
identifying the subject matter covered. They may not be
relied upon as authoritative interpretations.
INCOME TAX
T.D. 9618, page 1194.
This final regulation extends the period for submission to the
IRS of taxpayer authorizations permitting disclosure of returns
and return information to third-party designees. Notice 2010–8
is obsolete as of May 7, 2013.
REG–125398–12, page 1199.
Proposed regulations provide rules under section 36B of the
Code relating to the health insurance premium tax credit, en-
acted by section 1401 of the Affordable Care Act, including
rules for determining whether an eligible employer-sponsored
plan provides minimum value.
Notice 2013–34, page 1198.
Credit for Carbon Dioxide Sequestration; 2013 Section 45Q
Inflation Adjustment Factor. Thisnotice publishes the inflation
adjustment factor for the carbon dioxide (CO2) sequestration
credit under § 45Q for calendar year 2013.
ADMINISTRATIVE
T.D. 9617, page 1195.
These final regulations provide rules requiring any person as-
signed an employer identification number (EIN) to provide up-
dated information to the IRS in the manner and frequency pre-
scribed by forms, instructions, or other appropriate guidance.
Announcements of Disbarments and Suspensions begin on page 1207.
Finding Lists begin on page ii.

The IRS Mission
Provide Americ
a’s taxpayers top-quality service by helping
them understa
nd and meet their tax responsibilities and en-
force the law wi
th integrity and fairness to all.
Introduction
The Internal Revenue Bulletin is the authoritative instrument of
the Commissioner of Internal Revenue for announcing official
rulings and procedures of the Internal Revenue Service and for
publishing Treasury Decisions, Executive Orders, Tax Conven-
tions, legislation, court decisions, and other items of general
interest. It is published weekly.
It is the poli
cy of the Service to publish in the Bulletin all sub-
stantive ru
lings necessary to promote a uniform application of
the tax laws
, including all rulings that supersede, revoke, mod-
ify, or amen
d any of those previously published in the Bulletin.
All publish
ed rulings apply retroactively unless otherwise indi-
cated. Pro
cedures relating solely to matters of internal man-
agement ar
e not published; however, statements of internal
practices
and procedures that affect the rights and duties of
taxpayers
are published.
Revenue rulings represent the conclusions of the Service on the
application of the law to the pivotal facts stated in the revenue
ruling. In those based on positions taken in rulings to taxpayers
or technical advice to Service field offices, identifying details
and information of a confidential nature are deleted to prevent
unwarranted invasions of privacy and to comply with statutory
requirements.
Rulings and procedures reported in the Bulletin do not have the
force and effect of Treasury Department Regulations, but they
may be used as precedents. Unpublished rulings will not be
relied on, used, or cited as precedents by Service personnel in
the disposition of other cases. In applying published rulings and
procedures, the effect of subsequent legislation, regulations,
court decisions, rulings, and procedures must be considered,
and Service personnel and others concerned are cautioned
against reaching the same conclusions in other cases unless
the facts and circumstances are substantially the same.
The Bulletin is divided into four parts as follows:
Part I.—1986 Code.
This part includes rulings and decisions based on provisions of
the Internal Revenue Code of 1986.
Part II.—Treaties and Tax Legislation.
This part is divided into two subparts as follows: Subpart A,
Tax Conventions and Other Related Items, and Subpart B, Leg-
islation and Related Committee Reports.
Part III.—Administrative, Procedural, and Miscellaneous.
To the extent practicable, pertinent cross references to these
subjects are contained in the other Parts and Subparts. Also
included in this part are Bank Secrecy Act Administrative Rul-
ings. Bank Secrecy Act Administrative Rulings are issued by
the Department of the Treasury’s Office of the Assistant Secre-
tary (Enforcement).
Part IV.—Items of General Interest.
This part includes notices of proposed rulemakings, disbar-
ment and suspension lists, and announcements.
The last Bulletin for each month includes a cumulative index
for the matters published during the preceding months. These
monthly indexes are cumulated on a semiannual basis, and are
published in the last Bulletin of each semiannual period.
The cont
ents of this publication are not copyrighted and may be reprinted freely. A citation of the Internal Revenue Bulletin as the source would be appropriate.
June 3, 20132013–23 I.R.B.

Part I. Rulings
and Decisions Under the Internal Revenue Code
of 1986
Section 6011.—General
Requirement of Return,
Statement, or List
Proposed regulations provide that a taxpayer who
receives advance paymentsof the premium tax credit
under section 36B must file an income tax return for
that taxable year on or before the due date for the
return (including extensions of time for filing). See
REG-125398-12, page 1199.
Section 6103(c).—Confi-
dentiality and Disclosure
of Returns and Return
Information
T.D. 9618
DEPARTMENT OF THE
TREASURY
Internal Revenue Service
26 CFR Part 301
Disclosure of Returns and
Return Information to
Designee of Taxpayer
AGENCY: Internal Revenue Service
(IRS), Treasury.
ACTION: Final regulations.
SUMMARY: This document contains fi-
nal regulations extending the period for
submission to the IRS of taxpayer autho-
rizations permitting disclosure of returns
and return informationtothird-partyde-
signees. Specifically, the final regulations
extend from 60 days to 120 days the pe-
riod within which a signed and dated au-
thorization must be received by the IRS (or
an agent or contractor of the IRS) for it to
be effective. The final regulations will af-
fect taxpayers who submit authorizations
permitting disclosure of returns and return
information to third-party designees.
DATES:Effective Date:The final regula-
tions are effective on May 7, 2013.
Applicability Date:For date of applica-
bility, see §301.6103(c)–1(f).
FOR FURTHER INFORMATION
CONTACT: Amy Mielke, (202) 622–4570
(not a toll-free number).
SUPPLEMENTARY INFORMATION:
Paperwork Reduction Act
The collection of information contained
in the final regulations has been reviewed
and approved by the Office of Manage-
ment and Budget in accordance with the
Paperwork Reduction Act of 1995 (44
U.S.C. 3507(d)) under control number
1545–1816.
The collection of information
in these final regulations is in
§301.6103(c)–1(b)(2). This information
is required by the IRS to identify the
return or return information described
in the request or consent; to search for
and, where found, compile such return
or return information; and to identify the
person to whom any such return or return
information is to be provided.
An agency may not conduct or sponsor,
and a person is not required to respond to, a
collection of information unless it displays
a valid control number assigned by the Of-
fice of Management and Budget.
Books and records relating to the col-
lection of information must be retained as
long as their contents may become mate-
rial in the administration of any internal
revenue law. Generally, tax returns and
return information are confidential, as re-
quired by section 6103.
Background
This document contains amendments to
the Procedure and Administration Regu-
lations (26 CFR part 301), and amends
§301.6103(c)–1 by extending the period
for submission to the IRS of taxpayer au-
thorizations permitting disclosure of re-
turns and return information to designees
of a taxpayer.
On December 18, 2009, the IRS pub-
lished Notice 2010–8, 2010–3 I.R.B. 297
(available at IRS.gov), which announced
the Treasury Department and the IRS’s
intent to amend the regulations under
§301.6103(c)–1 to expand the time frame
for submission of section 6103(c) au-
thorizations. The notice also announced
interim rules extending from 60 days to
120 days the period within which section
6103(c) authorizations must be received
to be effective. The time period was ex-
tended because some institutions charged
with assisting taxpayers in their financial
dealings encountered difficulty in obtain-
ing written authorizations and submitting
the authorizations within the 60-day pe-
riod allowed by the existing regulations.
The interim rules apply to authorizations
signed and dated on or after October 19,
2009.
The Treasury Department and the IRS
published a notice of proposed rulemaking
(REG–153338–09) in theFederal Reg-
ister,76 FR 14827, on March 18, 2011,
which adopted the interim rule in Notice
2010–8. A public hearing was scheduled
for June 9, 2011. The IRS did not receive
any requests to testify at the public hearing,
and the public hearing was cancelled. One
written comment responding to the NPRM
was received and is available for public
inspection athttp://www.regulations.gov
or upon request. After consideration of
the comment, the proposed regulations are
adopted by this Treasury decision without
change.
Explanation and Summary of
Comments
The IRS received one comment in re-
sponse to the NPRM. The commentator
agreed that the period for submission of
authorizations to allow for the disclosure
of taxpayer information to third-party de-
signees should be expanded. The com-
mentator specifically suggested that any
reasonable time period beyond 120 days
also be considered. The Treasury Depart-
ment and the IRS have concluded that the
120-day period is a sufficient extension of
time to assist taxpayers whose designees
have encountered difficulty in obtaining
and submitting the written authorizations.
The 120-day period is a reasonable limita-
tion on the effective period of written au-
thorizations that helps ensure the currency
of the authorization while protecting tax-
payer privacy. After carefully considering
the comment, the proposed regulations are
adopted without modification.
2013–23 I.R.B.1194June 3, 2013

Effect on Other Documents
The following publication is obsolete as
of May 7, 2013: Notice 2010–8, 2010–3
I.R.B. 297.
Special Analyses
It has been determined that this final
rule is not a significant regulatory action
as defined in Executive Order 12866, as
supplemented by Executive Order 13563.
Therefore, a regulatory assessment is not
required. It also hasbeen determined that
section 553(b) of the Administrative Pro-
cedure Act (5 U.S.C. chapter 5) does not
apply to this regulation. Pursuant to sec-
tion 7805(f) of the Internal Revenue Code,
the notice of proposed rulemaking preced-
ing the final regulations was submitted to
the Chief Counsel for Advocacy of the
Small Business Administration for com-
ment on its impact on small businesses,
and no comments were received from that
office.
When an agency issues a final rule, the
Regulatory Flexibility Act (5 U.S.C. chap-
ter 6) (RFA), requires the agency to “pre-
pare a final regulatory flexibility analysis.”
(5 U.S.C. 604(a)). Section 605 of the RFA
provides an exception to this requirement
if the agency certifies that the rulemaking
will not have a significant economic im-
pact on a substantial number of small en-
tities. It is hereby certified that the col-
lection of information in this regulation
will not have a significant economic im-
pact on a substantial number of small en-
tities. This certification is based upon the
fact that any burden on taxpayers is min-
imal, since the regulation applies only to
taxpayers who request or consent to the
disclosure of their own returns or return in-
formation, and since the information col-
lected is only that necessary to carry out
the disclosure of returns or return informa-
tion requested or consented to by the tax-
payer (such as the name and taxpayer iden-
tification number of the taxpayer, the re-
turn or return information to be disclosed,
and the identity of the designee). More-
over, the certification is based upon the
fact that the regulation reduces the burden
imposed upon taxpayers by the prior reg-
ulationbyextendingtheperiodinwhich
consents may be received by the IRS. Ac-
cordingly, a Regulatory Flexibility Analy-
sis is not required.
Drafting Information
The principal author of the final reg-
ulations is Amy Mielke, Office of the
Associate Chief Counsel (Procedure and
Administration).
*****
Adoption of Amendments to the
Regulations
Accordingly, 26 CFR part 301 is
amended as follows:
PART 301—PROCEDURE AND
ADMINISTRATION
Paragraph 1. The authority citation for
part 301 continues to read in part as fol-
lows:
Authority: 26 U.S.C. 7805 * * *
Par. 2. Section 301.6103(c)–1 is
amended by revising paragraphs (b)(2)
and (f), and adding paragraph (g) to read
as follows:
§301.6103(c)–1 Disclosure of returns
and return information to designee of
taxpayer.
*****
(b) * * *
(2)Requ
irement that request or con-
sent be
received within one hundred twenty
days of
when signed and dated.The dis-
closur
e of a return or return information
author
ized by a written request for or writ-
ten con
sent to the disclosure shall not be
made u
nless the request or consent is re-
ceive
d by the Internal Revenue Service (or
an age
nt or contractor of the Internal Rev-
enue S
ervice) within 120 days following
the da
te upon which the request or consent
was s
ignedanddatedbythetaxpayer.
*****
(f)Applicability date. This section is
applicable on April 29, 2003, except that
paragraph (b)(2) is applicable to section
6103(c) authorizations signed on or after
October 19, 2009.
(g)Effective date. This section is effec-
tive on April 29, 2003, except that para-
graphs (b)(2) and (f) are effective May 7,
2013.
Steven T. Miller,
Deputy Commissioner for
Services and Enforcement.
Approved April 25, 2013.
Mark J. Mazur,
Assistant Secretary
oftheTreasury(TaxPolicy).
(Filed by the Office of the Federal Register on May 6, 2013,
8:45 a.m., and published in the issue of the Federal Register
for May 7, 2013, 78 F.R. 26506)
Section 6109.—Identifying
Numbers
T.D. 9617
DEPARTMENT OF THE
TREASURY
Internal Revenue Service
26 CFR Parts 301 and 602
Updating of Employer
Identification Numbers
AGENCY: Internal Revenue Service
(IRS), Treasury.
ACTION: Final Regulations.
SUMMARY: This document contains fi-
nal regulations that require any person as-
signed an employer identification number
(EIN) to provide updated information to
the IRS in the manner and frequency pre-
scribed by forms, instructions, or other ap-
propriate guidance. These regulations af-
fect persons with EINs and will enhance
the IRS’s ability to maintain accurate in-
formation as to persons assigned EINs.
DATES:Effective Date:These regulations
are effective on May 6, 2013.
Applicability Date:For date of applica-
bility, see §301.6109–1(d)(2)(ii)(B).
FOR FURTHER INFORMATION
CONTACT: David Skinner, (202)
622–4940 (not a toll-free number).
SUPPLEMENTARY INFORMATION:
Paperwork Reduction Act
The collection of information contained
in the final regulations has been reviewed
and approved by the Office of Manage-
ment and Budget in accordance with the
Paperwork Reduction Act of 1995 (44
U.S.C. 3507(d)) under control number
1545–2242.
June 3, 201311952013–23 I.R.B.

The collection of informa-
tion in the final regulations is in
§301.6109–1(d)(2)(ii)(A). The collection
of this information is necessary to allow
the IRS to gather correct application
information with respect to persons that
have EINs. The respondents are persons
that have EINs.
An agency may not conduct or sponsor,
and a person is not required to respond to, a
collection of information unless it displays
a valid control number assigned by the Of-
fice of Management and Budget.
Books or records relating to a collection
of information must be retained as long
as their contents may become material in
the administration of any internal revenue
law. Generally, tax returns and tax return
information are confidential, as required
by section 6103 of the Internal Revenue
Code.
Background
This document contains final amend-
ments to the Procedure and Administra-
tion Regulations (26 CFR part 301) un-
der section 6109 of the Internal Revenue
Code relating to identifying numbers. The
Department of Treasury and the IRS pub-
lished a notice of proposed rulemaking
(REG–135491–10) in theFederal Regis-
ter, 77 FR 15004, on March 14, 2012, re-
quiring persons issued EINs to provide up-
dated application information to the IRS.
The IRS did not receive any requests for
a public hearing. Written comments re-
sponding to the proposed regulations were
received and are available for public in-
spection athttp://www.regulations.govor
upon request. After consideration of all
the comments, the proposed regulations
are adopted without amendment by this
Treasury decision.
Summary of Comments
The IRS received four written com-
ments in response to the proposed regu-
lations. One comment supported the rule
in the proposed regulations requiring any
person issued an EIN to provide updated
information to the IRS in the manner and
frequency required by forms, instructions,
or other appropriate guidance (including
updated application information regarding
the name and taxpayer identifying number
of the responsible party). This commen-
tator also recommended changes to either
theFormSS–4,Application for Employer
Identification Number, or the Form 5500,
Annual Returns/Reports of Employee Ben-
efit Plan, to require additional information
confirming the active status of a trust’s
EIN. Alternatively, the commentator sug-
gested that the IRS could use a postcard
to confirm the active status of trusts for
EIN purposes. Although these suggestions
are outside the scope of the regulations,
the IRS will take them into consideration
during future updates of those items.
Three of the comments did not support
the rule in the proposed regulations. Two
commentators objected to the increased
burden on entities resulting from the up-
dating requirement and questioned the
necessity of this requirement. Addition-
ally, two commentators suggested that
the estimated annual average burden of
15 minutes provided in the Paperwork
Reduction Act section of the proposed reg-
ulations underestimated the actual burden
to entities and their agents. One commen-
tator also argued that this rule is “material”
because the related costs could reach over
$100,000,000. Treasury and the IRS have
considered these comments and, for the
following reasons, these final regulations
adopt the proposed regulations without
change.
Treasury and the IRS continue to con-
clude that updating this application in-
formation is necessary for effective tax
administration. Some EIN applicants
continue to list individuals temporarily au-
thorized to act on behalf of EIN applicants
(sometimes referred to as “nominees”)
as principal officers, general partners,
grantors, owners, and trustors on EIN
applications. The listing of nominees or
other individuals who are no longer as-
sociated with the entity prevents the IRS
from gathering and maintaining correct
and current information with respect to the
responsible party for the EIN applicant.
The requirement in the final regulations to
provide updated application information
will allow the IRS to ascertain the true
responsible party for persons who have
an EIN. This knowledge will prevent un-
necessary delays by allowing the IRS to
contact the correct persons when resolv-
ing a tax matter related to a business with
an EIN. In addition, this information will
help the IRS combat schemes that abuse
the tax system through the use of nomi-
nees, which results in the concealing of
the true responsible party for entities that
hide assets and income.
Treasury and the IRS also conclude that
the costs related to this rule are not “ma-
terial,” any associated burden on entities
resulting from thisrequirement is mini-
mal, and the costs and burden are out-
weighed by the benefits to tax administra-
tion described in the previous paragraph.
An entity with an EIN will always know
the identity of its appropriate responsible
party, which is generally defined as the in-
dividual with the authority to control, man-
age, or direct the entity and the disposi-
tion of its funds and assets. The updating
requirement in these final regulations re-
quires entities to keep the IRS informed of
the identity of the responsible party.
The 15 minute burden estimate pro-
vided in the Paperwork Reduction Act
section of the proposed regulations is an
estimate of the burden in reporting and
disclosing the correct application informa-
tion to the IRS, not the burden an entity or
its agent may incur in determining this in-
formation (which, as noted, is minimal be-
cause an entity will always know the iden-
tity of its responsible party). Following
the publication of these final regulations,
the IRS will publish the relevant form for
persons issued an EIN to use to disclose
the correct application information to the
IRS. The relevant form will require these
persons to update application information
regarding the name and taxpayer identify-
ing number of the responsible party within
the applicable timeframe. Treasury and
the IRS have determined that the amount
of time necessary to fill out the relevant
form and submit it to the IRS is minimal.
These final regulations are applicable as
of January 1, 2014, so that the IRS can
publish the relevant form and instructions
in advance of the applicability date.
Special Analyses
It has been determined that these final
rules are not a significant regulatory action
as defined in Executive Order 12866, as
supplemented by Executive Order 13563.
Therefore, a regulatory assessment is not
required. It also has been determined that
section 553(b) of the Administrative Pro-
cedure Act (5 U.S.C. chapter 5) does not
apply to these final regulations.
When an agency issues a rulemaking,
the Regulatory Flexibility Act (RFA) (5
2013–23 I.R.B.1196June 3, 2013

U.S.C. chapter 6) requires the agency to
“prepare and make available for public
comment an initial regulatory flexibility
analysis” that will “describe the impact of
the proposed rule on small entities.” (5
U.S.C. 603(a)). Section 605 of the RFA
provides an exception to this requirement
if the agency certifies that the proposed
rulemaking will not have a significant eco-
nomic impact on a substantial number of
small entities.
The rules affect entities that have an
EIN and the IRS has determined that these
rules will have an impact on a substantial
number of small entities. The IRS has de-
termined, however, that the impact on en-
tities affected by the rules will not be sig-
nificant. The current Form SS–4,Appli-
cation for Employer Identification Num-
ber, requires entities to disclose the name
of the EIN applicant’s “responsible party”
and the responsible party’s Social Secu-
rity Number, Individual Taxpayer Identifi-
cation Number, or EIN. Employers are re-
quired to know the identity of their respon-
sible party. The amount of time necessary
to submit the updated information required
in these regulations, therefore, should be
minimal for these entities.
Based on these facts, the IRS hereby
certifies that the collection of information
contained in the final regulations will not
have a significant economic impact on a
substantial number of small entities. Ac-
cordingly, a Regulatory Flexibility Analy-
sis is not required.
Pursuant to section 7805(f) of the Code,
the notice of proposed rulemaking preced-
ing the final regulations was submitted to
the Chief Counsel for Advocacy of the
Small Business Administration for com-
ment on its impact on small business and
no comments were received.
Drafting Information
The principal author of these regula-
tions is Elizabeth Cowan of the Office of
the Associate Chief Counsel (Procedure
and Administration).
*****
Adoption of Amendments to the
Regulations
Accordingly, 26 CFR part 301 is
amended as follows:
PART 301—PROCEDURE AND
ADMINISTRATION
Paragraph 1. The authority citation for
part 301 continues to read as follows:
Authority: 26 U.S.C. 7805 * * *
Par. 2. Section 301.6109–1 is amended
by adding paragraph (d)(2)(ii) to read as
follows:
§301.6109–1 Identifying numbers.
*****
(d) * * *
(2) * * *
(ii)Updating of application informa-
tion—(A)Requirements. Persons issued
employer identification numbers in ac-
cordance with the application process set
forth in paragraph (d)(2)(i) of this section
must provide to the Internal Revenue Ser-
vice any updated application information
in the manner and frequency required by
forms, instructions, or other appropriate
guidance.
(B)Effective/applicability date. Para-
graph (d)(2)(ii)(A) of this section applies
to all persons possessing an employer
identification number on or after January
1, 2014.
*****
PART 602—OMB CONTROL
NUMBERS UNDER THE
PAPERWORK REDUCTION
ACT
Par. 3. The authority citation for part
602 continues to read as follows:
Authority: 26 U.S.C. 7805.
Par. 4. In §602.101, paragraph (b) is
amended by adding the following entry in
numerical order to the table:
§602.101 OMB Control Numbers.
*****
(b) * * *
CFR part or section where
Identified and described
Current OMB
Control No.
*****
301.6109–1...........................................................
1545–2242
*****
Steven T. Miller,
Deputy Commissioner for
Services and Enforcement.
Approved April 25, 2013.
Mark J. Mazur,
Assistant Secretary
oftheTreasury(TaxPolicy).
(Filed by the Office of the Federal Register on May 3, 2013,
8:45 a.m., and published in the issue of the Federal Register
for May
6, 2013, 78 F.R. 26244)
June 3, 201311972013–23 I.R.B.

Part III. Administrative, Procedural, and Miscellaneous
Credit for Carbon Dioxide
Sequestration 2013 Section
45Q Inflation Adjustment
Factor
Notice 2013–34
SECTION 1. PURPOSE
This notice publishes the inflation ad-
justment factor for the credit for carbon
dioxide (CO
2
) sequestration under § 45Q
of the Internal Revenue Code (§ 45Q
credit) for calendar year 2013. The infla-
tion adjustment factor is used to determine
the amount of the credit allowable under
§ 45Q. This notice also publishes the ag-
gregate amount of qualified CO
2
taken
into account for purposes of § 45Q.
SECTION 2. BACKGROUND
Section 45Q(a)(1) allows a credit of $20
per metric ton of qualified CO
2
that is cap-
tured by the taxpayer at a qualified facil-
ity, disposed of by the taxpayer in secure
geological storage, and not used by the
taxpayer as a tertiary injectant. Section
45Q(a)(2) allows a credit of $10 per metric
ton of qualified CO
2
that is captured by the
taxpayer at a qualified facility, used by the
taxpayer as a tertiary injectant in a quali-
fied enhanced oil or natural gas recovery
project, and disposed of by the taxpayer in
secure geological storage.
Section 45Q(b)(1) defines the term
“qualified carbon dioxide” as CO
2
cap-
tured from an industrial source that would
otherwise be released into the atmosphere
as industrial emission of greenhouse gas,
and that is measured at the source of cap-
ture and verified at the point of disposal
or injection. Qualified CO
2
includes the
initial deposit of captured CO
2
used as a
tertiary injectant but does not include CO
2
that is re-captured, recycled, or otherwise
re-injected as part of the enhanced oil and
natural gas recovery process.
Section 45Q(c) defines the term “qual-
ified facility” as an industrial facility that
is owned by the taxpayer, where carbon
capture equipment is placed in service, and
where at least 500,000 metric tons of CO
2
is captured during the taxable year.
Section 45Q(d)(2) provides that the
Secretary, in consultation with the Admin-
istrator of the Environmental Protection
Agency (EPA), the Secretary of Energy,
and the Secretary of the Interior, shall
establish regulationsfor determining ade-
quate security measures for the geological
storage of CO
2
under § 45Q(a)(1)(B) or
(a)(2)(C) such that the CO
2
does not es-
cape into the atmosphere. See section 5 of
Notice 2009–83, 2009–44 I.R.B. 588, for
procedures regarding secure geological
storage.
Section 45Q(d)(5)allows the § 45Q
credit to the person that captures and phys-
ically or contractually ensures the disposal
of or the use as a tertiary injectant of the
qualified CO
2
.
Under § 45Q(d)(7),for taxable years
beginning in a calendar year after 2009,
the dollar amount contained in § 45Q(a)
must be adjusted for inflation by multiply-
ing such dollar amount by the inflation ad-
justment factor for such calendar year de-
termined under § 43(b)(3)(B), determined
by substituting “2008” for “1990.”
Section 43(b)(3)(B) defines the term
“inflation adjustment factor” as, with re-
spect to any calendar year, a fraction the
numerator of which is the GNP implicit
price deflator for the preceding calendar
year and the denominator of which is the
GNP implicit price deflator for 1990. For
purposes of § 45Q(d)(7), with respect to
2013 calendar year, the inflation adjust-
ment factor is a fraction the numerator of
which is the GNP implicit price deflator
for 2012 (115.387) and the denominator of
which is the GNP implicit price deflator
for 2008 (108.589).
Section 45Q(e) provides that the § 45Q
credit will apply with respect to qualified
CO
2
before the end of the calendar year in
which the Secretary, in consultation with
the EPA, certifies that 75,000,000 metric
tons of qualified CO
2
have been taken into
account in accordance with § 45Q(a).
SECTION 3. INFLATION
ADJUSTMENT FACTOR
The inflation adjustment factor for cal-
endar year 2013 is 1.0626. The § 45Q
credit for calendar year 2013 is $21.25
per metric ton of qualified CO
2
under
§ 45Q(a)(1) and $10.63 per metric ton of
qualified CO
2
under § 45Q(a)(2).
SECTION 4. TAX CREDIT
UTILIZATION
Section 6 of Notice 2009–83 requires
taxpayers to file annual reports that
provide (among other information) the
amounts (in metric tons) of qualified CO
2
for the taxable year that has been taken
into account for purposes of claiming the
§ 45Q credit. The annual reports must be
filed with the Service not later than the last
day of the second calendar month follow-
ing the month during which the tax return
on which the § 45Q credit is claimed was
due (including extensions).
Based on the annual reports filed with
the Service as of May 14, 2013, the ag-
gregate amount of qualified CO
2
taken
into account for purposes of § 45Q is
20,858,926 metric tons.
SECTION 5. DRAFTING
INFORMATION
The principal author of this notice
is Jennifer Bernardini of the Office of
Associate Chief Counsel (Passthroughs
& Special Industries).For further
information regarding this notice contact
Ms. Bernardini on (202) 622–3110 (not a
toll-free call).
2013–23 I.R.B.1198June 3, 2013

Part IV. Items o
fGeneralInterest
Notice of Proposed
Rulemaking
Minimum Value of Eligible
Employer-Sponsored Plans
and Other Rules Regarding
the Health Insurance Premium
Tax Credit
REG–125398–12
AGENCY: Internal Revenue Service
(IRS), Treasury.
ACTION: Notice of proposed rulemaking.
SUMMARY: This document contains pro-
posed regulations relating to the health
insurance premium tax credit enacted by
the Patient Protection and Affordable Care
Act and the Health Care and Education
Reconciliation Act of 2010, as amended
by the Medicare and Medicaid Extenders
Act of 2010, the Comprehensive 1099
Taxpayer Protection and Repayment of
Exchange Subsidy Overpayments Act of
2011, and the Department of Defense
and Full-Year Continuing Appropriations
Act, 2011. These proposed regulations
affect individuals who enroll in qualified
health plans through Affordable Insurance
Exchanges (Exchanges) and claim the
premium tax credit, and Exchanges that
make qualified health plans available to
individuals and employers. These pro-
posed regulations also provide guidance
on determining whether health coverage
under an eligible employer-sponsored
plan provides minimum value and affect
employers that offer health coverage and
their employees.
DATES: Written (including electronic)
comments and requests for a public hear-
ing must be received by July 2, 2013.
ADDRESSES: Send submissions to:
CC:PA:LPD:PR(REG–125398–12),
Room 5203, Internal Revenue Service,
PO Box 7604, Ben Franklin Station,
Washington, DC 20044. Submissions may
be hand-delivered Monday through Friday
between the hours of 8 a.m. and 4 p.m.
to CC:PA:LPD:PR (REG–125398–12),
Courier’s Desk, Internal Revenue
Service, 1111 Constitution Avenue, NW.,
Washington, DC, or sent electronically
viatheFederaleRulemaking
Portal atwww.regulations.gov(IRS
REG–125398–12).
FOR FURTHER INFORMATION
CONTACT: Concerning the proposed
regulations, Andrew S. Braden, (202)
622–4960; concerning the submission of
comments and/or requests for a public
hearing, Oluwafunmilayo Taylor, (202)
622–7180 (not toll-free calls).
SUPPL
EMENTARY INFORMATION:
Background
Beginning in 2014, under the Patient
Protection and Affordable Care Act, Pub-
lic Law 111–148 (124 Stat. 119 (2010)),
and the Health Care and Education Recon-
ciliation Act of 2010, Public Law 111–152
(124 Stat. 1029 (2010)) (collectively, the
Affordable Care Act), eligible individuals
who purchase coverage under a quali-
fied health plan through an Affordable
Insurance Exchange may receive a pre-
mium tax credit under section 36B of the
Internal Revenue Code (Code). Section
36B was subsequently amended by the
Medicare and Medicaid Extenders Act
of 2010, Public Law 111–309 (124 Stat.
3285 (2010)); the Comprehensive 1099
Taxpayer Protection and Repayment of
Exchange Subsidy Overpayments Act of
2011, Public Law 112–9 (125 Stat. 36
(2011)); and the Department of Defense
and Full-Year Continuing Appropriations
Act, 2011, Public Law 112–10 (125 Stat.
38 (2011)).
Notice 2012–31, 2012–20 I.R.B. 906,
requested comments on methods for de-
termining whether health coverage under
an eligible employer-sponsored plan pro-
vides minimum value (MV). Final regula-
tions under section 36B (TD 9590) were
published on May 23, 2012 (77 FR 30377).
The final regulations requested comments
on issues to be addressed in further guid-
ance. The comments have been considered
in developing these proposed regulations.
Minimum Value
Individuals generally may not receive a
premium tax credit if they are eligible for
affordable coverage under an eligible em-
ployer-sponsored plan that provides MV.
An applicable large employer (as defined
in section 4980H(c)(2)) may be liable
for an assessable payment under section
4980H if a full-time employee receives a
premium tax credit.
Under section 36B(c)(2)(C)(ii), a plan
fails to provide MV if the plan’s share of
the total allowed costs of benefits provided
under the plan is less than 60 percent of
the costs. Section 1302(d)(2)(C) of the Af-
fordable Care Act provides that, in deter-
mining the percentage of the total allowed
costs of benefits provided under a group
health plan, the regulations promulgated
by the Secretary of Health and Human Ser-
vices (HHS) under section 1302(d)(2) ap-
ply.
HHS published final regulations under
section 1302(d)(2) on February 25, 2013
(78 FR 12834). The HHS regulations at
45 CFR 156.20 define the percentage of
the total allowed costs of benefits provided
under a group health plan as (1) the an-
ticipated covered medical spending for es-
sential health benefits (EHB) coverage (as
definedin45CFR156.110(a))paidbya
health plan for a standard population, (2)
computed in accordance with the plan’s
cost-sharing, and (3) divided by the total
anticipated allowed charges for EHB cov-
erage provided to a standard population. In
addition, 45 CFR 156.145(c) provides that
the standard population used to compute
this percentage for MV (as developed by
HHS for this purpose) reflects the popula-
tion covered by typical self-insured group
health plans.
The HHS regulations describe sev-
eral options for determining MV. Un-
der 45 CFR 156.145(a)(1), plans may
use the MV Calculator (available at
http://cciio.cms.gov/resources/regulations/
index.html).Alternatively, 45 CFR
156.145(a)(2) provides that a plan may
determine MV through a safe harbor
established by HHS and IRS. For plans
with nonstandard features that are
incompatible with the MV Calculator
or a safe harbor, 45 CFR 156.145(a)(3)
provides that the plan may determine MV
through an actuarialcertification from a
member of the American Academy of
Actuaries after performing an analysis
June 3, 201311992013–23 I.R.B.

in accordance with generally accepted
actuarial principles and methodologies.
Finally, 45 CFR 156.145(a)(4) provides
that a plan in the small group market
satisfies MV if it meets the requirements
for any of the levels of metal coverage
defined at 45 CFR 156.140(b) (bronze,
silver, gold, or platinum).
Miscellaneous Provisions Under Section
36B
To be eligible for a premium tax credit,
an individual must be an applicable tax-
payer. Under section 36B(c)(1), an ap-
plicable taxpayer is a taxpayer whose
household income for the taxable year
is between 100 percent and 400 percent
of the federal poverty line (FPL) for the
taxpayer’s family size.
Section 36B(b)(1) provides that the pre-
mium assistance credit amount is the sum
of the premium assistance amounts for all
coverage months in the taxable year for
individuals in the taxpayer’s family. The
premium assistance amount for a cover-
age month is the lesser of (1) the premi-
ums for the month for one or more qual-
ified health plans that cover a taxpayer
or family member, or (2) the excess of
the adjusted monthly premium for the sec-
ond lowest cost silver plan (as described
in section 1302(d)(1)(B) of the Affordable
Care Act (42 U.S.C. 18022(d)(1)(B)) (the
benchmark plan) that applies to the tax-
payer over 1/12 of the product of the tax-
payer’s household income and the applica-
ble percentage for the taxable year. The
adjusted monthly premium, in general, is
the premium an insurer would charge for
the plan adjusted only for the ages of the
covered individuals.
Under section 36B(c)(2)(A), a cover-
age month is any month for which the tax-
payer or a family member is covered by
a qualified health plan enrolled in through
an Exchange and the premium is paid by
the taxpayer or through an advance credit
payment. Section 36B(c)(2) provides that
a month is not a coverage month for an
individual who is eligible for other mini-
mum essential coverage. If the other cov-
erage is eligible employer-sponsored cov-
erage, however, it is treated as minimum
essential coverage only if it is affordable
and provides MV. Eligible employer-spon-
sored coverage is affordable for an em-
ployee and related individuals if the por-
tion of the annual premium the employee
must pay for self-only coverage does not
exceed the required contribution percent-
age (9.5 percent for taxable years begin-
ning before January 1, 2015) of the tax-
payer’s household income. The MV re-
quirement is discussed in the Explanation
of Provisions.
Any arrangement under which em-
ployees are required, as a condition of
employment or otherwise, to be enrolled
in an employer-sponsored plan that does
not provide minimum value or is unafford-
able, and that does not give the employees
an effective opportunity to terminate or
decline the coverage, raises a variety of
issues. Proposed regulations under sec-
tion 4980H indicate that if an employer
maintains such an arrangement it would
not be treated as having made an offer of
coverage. As a result, an applicable large
employer could be subject to an assessable
payment under that section. See Proposed
§54.4980H–4(b), 78 FR 250 (January 2,
2013). Such an arrangement would also
raise additional concerns. For example, it
is questionable whether the law permits
interference with an individual’s ability to
apply for a section 36B premium tax credit
by seeking to involuntarily impose cover-
age that does not provide minimum value.
(See, for example, the Fair Labor Stan-
dards Act, as amended by section 1558
of the Affordable Care Act, 29 U.S.C.
218c(a).) If an employer sought to invol-
untarily impose on its employees coverage
that did not provide minimum value or
was unaffordable, the IRS and Treasury,
as well as other relevant departments, may
treat such arrangements as impermissible
interference with an employee’s ability to
access premium tax credits, as contem-
plated by the Affordable Care Act.
Explanation of Provisions and
Summary of Comments
1.Minimum Value
a.In general
The proposed regulations refer to the
proportion of the total allowed costs of
benefits provided to an employee that are
paid by the plan as the plan’s MV percent-
age. The MV percentage is determined
by dividing the cost of certain benefits
(described in paragraph b.) the plan would
pay for a standard population by the total
cost of certain benefits for the standard
population, including amounts the plan
pays and amounts the employee pays
through cost-sharing, and then converting
the result to a percentage.
b.Health benefits measured in
determining MV
Commentators sought clarification of
the health benefits considered in determin-
ing the share of benefit costs paid by a plan.
Some commentators maintained that MV
should be based on the plan’s share of the
cost of coverage for all EHBs, including
those a plan does not offer. Other com-
mentators suggested that the MV percent-
age should be based on the plan’s share of
the costs of only those categories of EHBs
the plan covers.
The proposed regulations do not require
employer-sponsored self-insured and in-
sured large group plans to cover every
EHB category or conform their plans to an
EHB benchmark that applies to qualified
health plans. The preamble to the HHS
regulations (see 78 FR 12833) notes that
employer-sponsored group health plans
are not required to offer EHBs unless they
are health plans offered in the small group
market subject to section 2707(a) of the
Public Health Service Act. The preamble
also states that, under section 1302(d)(2)
of the Affordable Care Act, MV is mea-
sured based on the provision of EHBs
to a standard population and plans may
account for any benefits covered by the
employer that also are covered in any one
of the EHB-benchmark plans. See 45 CFR
156.145(b)(2).
Consistent with 45 CFR 156.145(a)–(c)
and the assumptions described in Notice
2012–31, these proposed regulations pro-
vide that MV is based on the anticipated
spending for a standard population. The
plan’s anticipated spending for benefits
provided under any particular EHB-bench-
mark plan for any State counts towards
MV.
c.Health reimbursement arrangements,
health savings accounts, and wellness
program incentives
i. Arrangements that Reduce Cost-Sharing
Some commentators suggested that
current year health savings account (HSA)
contributions and amounts newly made
2013–23 I.R.B.1200June 3, 2013

available under a health reimbursement ar-
rangement (HRA) should be fully counted
toward the plan’s share of costs included
in calculating MV. Some commentators
suggested that only HRA contributions
that may be used to pay for cost sharing
and not HRAs restricted to other uses
should be counted in the MV calculation.
Consistent with 45 CFR 156.135(c),
the proposed regulations provide that all
amounts contributed by an employer for
the current plan year to an HSA are taken
into account in determining the plan’s
share of costs for purposes of MV and are
treated as amounts available for first dollar
coverage. Amounts newly made available
under an HRA that is integrated with an
eligible employer-sponsored plan for the
current plan year count for purposes of
MV in the same manner if the amounts
maybeusedonlyforcost-sharingandmay
not be used to pay insurance premiums. It
is anticipated that regulations will provide
that whether an HRA is integrated with
an eligible employer-sponsored plan is
determined under rules that apply for pur-
poses of section 2711 of the Public Health
Service Act (42 U.S.C. 300gg–11). Com-
mentators offered differing opinions about
how nondiscriminatory wellness program
incentives that may affect an employee’s
cost sharing should be taken into account
for purposes of the MV calculation. Some
commentators noted that the rules govern-
ing wellness incentives require that they
be available to all similarly situated indi-
viduals. These commentators suggested
that because eligible individuals have the
opportunity to reduce their cost-sharing if
they choose, a plan’s share of costs should
be based on the costs paid by individu-
als who satisfy the terms of the wellness
program. Other commentators expressed
concern that, despite the safeguards of the
regulations governing wellness incentives,
certain individuals inevitably will face
barriers to participation and fail to qualify
for rewards. These commentators sug-
gested that a plan’s share of costs should
be determined without assuming that in-
dividuals would qualify for the reduced
cost-sharing available under a wellness
program.
The proposed regulations provide that
a plan’s share of costs for MV purposes
is determined without regard to reduced
cost-sharing available under a nondiscrim-
inatory wellness program. However, for
nondiscriminatory wellness programs de-
signed to prevent or reduce tobacco use,
MV may be calculated assuming that every
eligible individual satisfies the terms of the
program relating to prevention or reduc-
tion of tobacco use. This exception is con-
sistent with other Affordable Care Act pro-
visions (such as the ability to charge higher
premiums based on tobacco use) reflecting
a policy about individual responsibility re-
garding tobacco use.
ii. Arrangements that Reduce Premiums
Section 36B(c)(2)(C)(i)(II) and the
final regulations provide that eligible em-
ployer-sponsored coverage is affordable
only if an employee’s required contribu-
tion for self-only coverage does not exceed
9.5 percent of household income. The
preamble to the final regulations indicated
that rules for determining how HRAs and
wellness program incentives are counted
in determining the affordability of eligible
employer-sponsored coverage would be
provided in later guidance.
Some commentators asserted that an
employer’s entire annual contribution to
an HRA plus prior year contributions
should be taken into account in determin-
ing affordability. The proposed regula-
tions provide that amounts newly made
available under an HRA that is integrated
with an eligible employer-sponsored plan
for the current plan year are taken into
account only in determining affordabil-
ity if the employee may use the amounts
only for premiums or may choose to
use the amounts for either premiums or
cost-sharing. Treating amounts that may
be used either for premiums or cost-shar-
ing only towards affordability prevents
double counting the HRA amounts when
assessing MV and affordability of eligible
employer-sponsored coverage.
It is anticipated that regulations under
section 5000A will provide that amounts
newly made available under an HRA that
is integrated with an eligible employer-
sponsored plan for the current plan year
are also taken into account for purposes of
the affordability exemption under section
5000A(e)(1) if the employee may use the
amounts only for premiums or for either
premiums or cost-sharing.
The final regulations requested specific
comments on the nature of wellness incen-
tives and how they should be treated for
determining affordability. Commentators
expressed similar views about the treat-
ment of wellness incentives that affect the
cost of premiums as about the treatment
of wellness incentives that affect cost-shar-
ing.
Like the rule for determining MV, the
proposed regulations provide that the af-
fordability of an employer-sponsored plan
is determined by assuming that each em-
ployee fails to satisfy the requirements of a
wellness program, except the requirements
of a nondiscriminatory wellness program
related to tobacco use. Thus, the afford-
ability of a plan that charges a higher ini-
tial premium for tobacco users will be de-
termined based on the premium that is
charged to non-tobacco users, or tobacco
users who complete the related wellness
program, such as attending smoking ces-
sation classes.
In many circumstances these rules re-
lating to the effect of premium-related
wellness program rewards on affordabil-
ity will have no practical consequences.
They matter only when the employer
sets the level of the employee’s required
contribution to self-only premium, and es-
tablishes a wellness program that provides
for a level of premium discount, in such
a manner that the employee’s required
contributiontopremiumwouldexceed9.5
percent of household income (or wages,
under an affordability safe harbor under
the section 4980H proposed regulations)
but for the potential premium discount un-
der the wellness program. If, for example,
the employee’s household income was at
least $25,000, and the employee’s required
contribution for self-only coverage did not
exceed $2,375 (9.5 percent of $25,000),
the coverage would be affordable whether
or not a wellness premium discount was
taken into account to reduce the $2,375
required contribution.
It is anticipated that regulations under
section 5000A will provide that nondis-
criminatory wellness programs that affect
premiums will be treated for purposes of
the affordability exemption under section
5000A(e)(1) in the same manner as they
are treated for purposes of determining af-
fordability under section 36B.
Solely for purposes of applying section
4980H and solely for plan years of an
employer’s group health plan beginning
before January 1, 2015, with respect to an
employee described in the next sentence,
June 3, 201312012013–23 I.R.B.

an employer will not be subject to an as-
sessable payment under section 4980H(b)
with respect to an employee who received
a premium tax credit because the offer of
coverage was not affordable or did not
satisfy MV, if the offer of coverage to
the employee under the employer’s group
health plan would have been affordable
or would have satisfied MV based on
the total required employee premium and
cost-sharing for that group health plan that
would have applied to the employee if the
employee satisfied the requirements of any
wellness program described in the next
sentence, including a wellness program
with requirements unrelated to tobacco
use. The rule in the preceding sentence
applies only (1) to the extent of the reward
as of May 3, 2013, expressed as either
a dollar amount or a fraction of the to-
tal required employee contribution to the
premium (or the employee cost-sharing,
as applicable), (2) under the terms of a
wellness program as in effect on May 3,
2013, and (3) with respect to an employee
who is in a category of employees eligible
under the terms of the wellness program
as in effect on May 3, 2013 (regardless of
whether the employee was hired before or
after that date). Any required employee
contribution to premium determined based
upon assumed satisfaction of the require-
ments of a wellness program available
under this transition relief may be applied
to the use of an affordability safe harbor
provided in the proposed regulations un-
der section 4980H.
d.Standard population and utilization
Consistent with 45 CFR 156.145(c),
the proposed regulations provide that the
standard population used to determine
MV reflects the population covered by
self-insured group health plans. HHS has
developed the MV standard population
and described it through summary sta-
tistics (for example, continuance tables).
MV continuance tables and an explanation
of the MV Calculator methodology and
the health claims data HHS has used to de-
velop the continuance tables are available
athttp://cciio.cms.gov/resources/regula-
tions/index.html.
e.Methods for determining minimum
value
Notice 2012–31 and 45 CFR
156.145(a) describe several methods for
determining MV: the MV Calculator, a
safe harbor, actuarial certification, and,
for small group market plans, a metal
level. Some commentators requested that
plans be allowed to choose one of the four
methods in determining MV. Other com-
mentators favored requiring employers to
use the most precise method for plans that
may be close to the 60 percent threshold.
The proposed regulations provide that
taxpayers may determine whether a plan
provides MV by using the MV Calculator
made available by HHS and the IRS. Tax-
payers must use the MV Calculator to mea-
sure standard plan features (unless a safe
harbor applies), but the percentage may be
adjusted based on an actuarial analysis of
plan features that are outside the parame-
ters of the calculator.
Certain safe harbor plan designs that
satisfy MV will be specified in additional
guidance under section 36B or 4980H,
see §601.601(d). It is anticipated that the
guidance will providethat the safe harbors
are examples of plan designs that clearly
would satisfy the 60 percent threshold
if measured using the MV Calculator.
The safe harbors are intended to provide
an easy way for sponsors of typical em-
ployer-sponsored group health plans to
determine whether a plan meets the MV
threshold without having to use the MV
Calculator.
Plan designs meeting the following
specifications are proposed as safe harbors
for determining MV if the plans cover all
of the benefits included in the MV Calcu-
lator: (1) a plan with a $3,500 integrated
medical and drug deductible, 80 percent
plan cost-sharing, and a $6,000 maxi-
mum out-of-pocket limit for employee
cost-sharing; (2) a plan with a $4,500
integrated medical and drug deductible,
70 percent plan cost-sharing, a $6,400
maximum out-of-pocket limit, and a $500
employer contribution to an HSA; and (3)
a plan with a $3,500 medical deductible,
$0 drug deductible, 60 percent plan med-
ical expense cost-sharing, 75 percent plan
drug cost-sharing, a $6,400 maximum
out-of-pocket limit, and drug co-pays of
$10/$20/$50 for the first, second and third
prescription drug tiers, with 75 percent
coinsurance for specialty drugs. Com-
ments are requested on these and other
common plan designs that would satisfy
MV and should be designated as safe har-
bors.
Consistent with 45 CFR 156.145(a),
the proposed regulations require plans
with nonstandard features that cannot de-
termine MV using the MV Calculator or
a safe harbor to use the actuarial certi-
fication method. The actuary must be
a member of the American Academy of
Actuaries and must perform the analysis
in accordance with generally accepted ac-
tuarial principles and methodologies and
any additional standards that subsequent
guidance requires.
f.Other issues
Commentators suggested ade minimis
exception to the MV 60 percent level of
coverage, noting that similarde minimis
variations are permitted in determining
actuarial value for qualified health plans.
However, as other commentators noted,
permitting ade minimisexception would
have the effect of lowering the minimum
level of coverage to a percentage below 60
percent. Under section 36B(c)(2)(C)(ii),
coverage below 60 percent does not pro-
vide MV. Accordingly, the proposed reg-
ulations do not provide for ade minimis
exception.
2.Miscellaneous Issues Under Section
36B
a.Definition of modified adjusted gross
income
Section 36B(d)(2) provides that the
termhousehold incomemeans the modi-
fied adjusted gross income of the taxpayer
plus the modified adjusted gross income
of all members of the taxpayer’s family
required to file a tax return under section 1
for the taxable year. The final regulations
provide that the determination of whether
a family member is required to file a re-
turn is made without regard to section
1(g)(7). Under section 1(g)(7), a parent
may, if certain requirements are met, elect
to include in the parent’s gross income,
the gross income of his or her child. If
the parent makes the election, the child is
treated as having no gross income for the
taxable year.
2013–23 I.R.B.1202June 3, 2013

The proposed regulations remove
“without regard to section 1(g)(7)” from
the final regulations because that language
implies that the child’s gross income is in-
cluded in both the parent’s adjusted gross
income and the child’s adjusted gross in-
come in determining household income.
Thus, the proposed regulations clarify that
if a parent makes an election under sec-
tion 1(g)(7), household income includes
the child’s gross income included on the
parent’s return and the child is treated as
having no gross income.
b.Rating area
Section 36B(b)(3)(B) determines the
applicable benchmark plan by reference
totheratingareawhereataxpayerre-
sides. The final regulations reserved the
definition ofrating area. The proposed
regulations provide that the termrating
areahas the same meaning as used in
section 2701(a)(2) of the Public Health
Service Act (42 U.S.C. 300gg) and 45
CFR 156.255.
c.Retiree coverage
The section 36B final regulations pro-
vide that an individual who may enroll in
continuation coverage required under Fed-
eral law or a State law that provides com-
parable continuation coverage is eligible
for minimum essential coverage only for
months that the individual is enrolled in
the coverage. These proposed regulations
apply this rule to former employees only.
Active employees eligible for continua-
tion coverage as a result of reduced hours
should be subject to the same rules for eli-
gibility of affordable employer-sponsored
coverage offering MV as other active em-
ployees. The proposed regulations add a
comparable rule for health coverage of-
fered to retired employees (retiree cov-
erage). Accordingly, an individual who
may enroll in retiree coverage is eligible
for minimum essential coverage under the
coverage only for the months the individ-
ual is enrolled in the coverage.
d.Coverage month for newborns and new
adoptees
Under section 36B(c)(2)(A)(i) and the
final regulations, a month is a coverage
month for an individual only if, as of the
first day of the month, the individual is en-
rolled in a qualified health plan through
an Exchange. A child born or adopted
during the month is not enrolled in cov-
erage on the first day and therefore would
not be eligible for the premium tax credit
or cost-sharing reductions for that month.
Accordingly, the proposed regulations pro-
vide that a child enrolled in a qualified
health plan in the month of the child’s
birth, adoption, orplacement with the tax-
payer for adoption or in foster care, is
treated as enrolled as of the first day of the
month.
e.Adjusted monthly premium for family
members enrolled for less than a full
month
Under section 36B(c), the premium
assistance amount for a coverage month
is computed by reference to the adjusted
monthly premium for an applicable bench-
mark plan. The final regulations provide
that the applicable benchmark plan is the
plan that applies to a taxpayer’s cover-
age family. The final regulations do not
address whether changes to a coverage
family, for example as the result of the
birth and enrollment of a child or the dis-
enrollment of another family member, that
occur during the month affect the premium
assistance amount. The proposed regu-
lations provide that the adjusted monthly
premium is determined as if all members
of the coverage family for that month were
enrolled in a qualified health plan for the
entire month.
f.Premium assistance amount for partial
months of coverage
The final regulations do not address
the computation of the premium assis-
tance amount if coverage under a qualified
health plan is terminated during the month.
The proposed regulations provide that
when coverage under a qualified health
plan is terminated before the last day of a
month and, as a result, the issuer reduces
or refunds a portion of the monthly pre-
mium the premium assistance amount for
the month is prorated based on the number
of days of coverage in the month.
g.Family members residing at different
locations.
The final regulations reserved rules on
determining the premium for the applica-
ble benchmark plan if family members are
geographically separated and enroll in sep-
arate qualified health plans. The proposed
regulations provide that the premium for
the applicable benchmark plan in this sit-
uation is the sum of the premiums for the
applicable benchmarkplansforeachgroup
of family members residing in a different
State.
h.Correction to applicable percentage
table
The applicable percentage table in the
final regulations erroneously states that the
9.5 percentage applies only to taxpayers
whose household income is less than 400
percent of the FPL. The proposed regula-
tions clarify that the 9.5 percentage applies
to taxpayers whose household income is
not more than 400 percent of the FPL.
i.Additional benefits and applicable
benchmark plan
Under section 36B(b)(3)(D) and the fi-
nal regulations, only the portion of the pre-
mium for a qualified health plan properly
allocable to EHBs determines a taxpayer’s
premium assistance amount. Premiums
allocable to benefits other than EHBs (ad-
ditional benefits) are disregarded. The
final regulations do not address, however,
whether a taxpayer’s benchmark plan
is determined before or after premiums
have been allocated to additional bene-
fits. The proposed regulations provide
that premiums are allocated to additional
benefits before determining the applica-
ble benchmark plan. Thus, only essential
health benefits are considered in deter-
mining the applicable benchmark plan,
consistent with the requirement in section
36B(b)(3)(D) that only essential health
benefits are considered in determining the
premium assistance amount. In addition,
allocating premium to benefits that exceed
EHBs before determining the applicable
benchmark plan results in a more accurate
determination of the premium assistance
amount.
June 3, 201312032013–23 I.R.B.

j.Requirement to file a return to reconcile
advance credit payments
The final regulations provided that a
taxpayer who receives advance credit pay-
ments must file an income tax return for
that taxable year on or before the fifteenth
day of the fourth month following the close
of the taxable year. Under the proposed
regulations, a taxpayer who receives ad-
vance credit payments must file an income
tax return on or before the due date for the
return (including extensions).
Effective/Applicability Date
These regulations are proposed to apply
for taxable years ending after December
31, 2013. Taxpayers may apply the pro-
posed regulations for taxable years ending
before January 1, 2015.
Special Analyses
It has been determined that this notice
of proposed rulemaking is not a significant
regulatory action as defined in Executive
Order 12866, as supplemented by Execu-
tive Order 13563. Therefore, a regulatory
assessment is not required. It has also been
determined that section 553(b) of the Ad-
ministrative Procedure Act (5 U.S.C. chap-
ter 5) does not apply to these regulations
and, because the regulations do not im-
pose a collection of information on small
entities, the Regulatory Flexibility Act (5
U.S.C. chapter 6) does not apply. Pursuant
to section 7805(f) of the Code, this no-
tice of proposed rulemaking has been sub-
mitted to the Chief Counsel for Advocacy
of the Small Business Administration for
comment on its impact on small business.
Comments and Requests for Public
Hearing
Before these proposed regulations are
adopted as final regulations, consideration
will be given to any comments that are
submitted timely to the IRS as prescribed
in this preamble under the “Addresses”
heading. Treasury and the IRS request
comments on all aspects of the proposed
rules. All comments will be available
atwww.regulations.govor upon request.
A public hearing will be scheduled if
requestedinwritingbyanypersonwho
timely submits written comments. If a
public hearing is scheduled, notice of the
date, time and place for the hearing will
be published in theFederal Register.
Drafting Information
The principal authors of these pro-
posed regulations are Andrew S. Braden,
Frank W. Dunham III, and
Stephen J. Toomey of the Office of
Associate Chief Counsel (Income Tax and
Accounting). However, other personnel
from the IRS and the Treasury Department
participated in the development of the
regulations.
*****
Proposed Amendments to the
Regulations
Accordingly, 26 CFR part 1 is proposed
to be amended as follows:
PART 1—INCOME TAXES
Paragraph 1. The authority citation for
part 1 continues to read in part as follows:
Authority: 26 U.S.C. 7805 * * *
Par. 2. Section 1.36B–0 is amended by:
1. Revising the introductory text.
2.Adding new entries for
§§1.36B–2(c)(3)(iv) and (c)(3)(v)(A)(5)
and 1.36B–3(c)(2) and (3), and (d)(1), (2),
and (3).
3.Revising the entries for
§§1.36B–2(c)(3)(v)(A)(4)and
1.36B–3(c)(4).
4. Adding new entries for §1.36B–6.
The revisions and additions read as fol-
lows.
§1.36B–0 Table of contents.
This section lists the captions contained
in §§1.36B–1 through 1.36B–6.
*****
§1.36B–2 Eligibility for premium tax
credit.
*****
(c) * * *
(3) * * *
(iv) Post-employment coverage.
(v) * * *
(A)***
(4) Wellness incentives.
(5) Employer contributions to health re-
imbursement arrangements.
*****
§1.36B–3 Computing the premium
assistance credit amount.
*****
(c) * * *
(2) Child born or adopted during a
month.
(3) Premiums paid for a taxpayer.
(4) Examples.
(d) * * *
(1) In general.
(2) Mid-month termination of cover-
age.
(3) Example.
*****
§1.36B–6 Minimum value.
(a) In general.
(b) MV standard population.
(c) MV percentage.
(1) In general.
(2) Wellness incentives.
(i) In general.
(ii) Example.
(3) Health savings accounts.
(4) Health reimbursement arrange-
ments.
(5) Expected spending adjustments for
health savings accounts and health reim-
bursement arrangements.
(d) Methods for determining MV.
(e) Scope of essential health benefits
and adjustment for benefits not included in
MV Calculator.
(f) Actuarial certification.
(1) In general.
(2) Membership in American Academy
of Actuaries.
(3) Actuarial analysis.
(4) Use of MV Calculator.
(g) Effective/applicability date.
Par. 3. Section 1.36B–1 is amended
by revising paragraph (e)(1)(ii)(B) and
adding paragraph (n) to read as follows:
§1.36B–1 Premium tax credit definitions.
*****
(e) * * *
(1) * * *
(ii) * * *
(B) Are required to file a return of tax
imposed by section 1 for the taxable year.
*****
(n)Rating area.Thetermrating area
hasthesamemeaningasusedinsection
2701(a)(2) of the Public Health Service
2013–23 I.R.B.1204June 3, 2013

Act (42 U.S.C. 300gg(a)(2)) and 45 CFR
156.255.
*****
Par. 4. Section 1.36B–2 is amended by:
1. Revising paragraphs (c)(3)(iv),
(c)(3)(v)(A)(4), and (c)(3)(vi).
2. Adding paragraphs (c)(3)(v)(A)(5)
and (c)(3)(v)(D), Example 9.
The revisions and additions read as fol-
lows:
§1.36B–2 Elig
ibility for premium tax
credit.
*****
(c) * * *
(3) * * *
(iv)Post-employment coverage.Afor-
mer employee who may enroll in continu-
ation coverage required under Federal law
or a State law that provides comparable
continuation coverage, and an individual
who may enroll in retiree coverage under
an eligible employer-sponsored plan, are
eligible for minimum essential coverage
under this coverage only for months that
the individual is enrolled in the coverage.
*****
(v) * * *
(A) * * *
(4)Wellness incentives. Nondiscrim-
inatory wellness program incentives of-
fered by an eligible employer-sponsored
plan that affect premiums are treated as
earned in determining an employee’s re-
quired contribution for purposes of afford-
ability of an eligible employer-sponsored
plan to the extent the incentives relate to
tobacco use. Wellness program incentives
that do not relate to tobacco use are treated
as not earned for this purpose.
(5)Employer contributions to health
reimbursement arrangements.Amounts
newly made available for the current
plan year under a health reimbursement
arrangement that is integrated with an el-
igible employer-sponsored plan and that
an employee may use to pay premiums are
counted toward the employee’s required
contribution.
*****
(D) * * *
Example 9.Wellness incentives. (i) Employer
X offers an eligible employer-sponsored plan with
a nondiscriminatory wellness program that reduces
premiums by $300 for employees who do not use
tobacco products or who complete a smoking ces-
sation course. Premiums are reduced by $200 if an
employee completes cholesterol screening within the
first six months of the plan year. Employee B does not
use tobacco and the cost of his premiums is $3,700.
Employee C uses tobacco and the cost of her premi-
ums is $4,000.
(ii) Under paragraph (c)(3)(v)(A)(4)ofthissec-
tion, only the incentives related to tobacco use are
counted toward the premium amount used to deter-
mine the affordability of X’s plan. C is treated as hav-
ing earned the $300 incentive for attending a smok-
ing cessation course. Thus, the employee’s required
contribution to premium for determining affordabil-
ity for both Employees B and C is $3,700. The $200
incentive for completing cholesterol screening is dis-
regarded.
(vi)Minimum value. See §1.36B–6 for
rules for determining whether an eligible
employer-sponsored plan provides mini-
mum value.
*****
Par. 5. Section 1.36B–3 is amended by:
1. Redesignating paragraphs (c)(2) and
(c)(3) as paragraphs (c)(3) and (c)(4) and
adding a new paragraph (c)(2).
2. Revising paragraphs (d), (g)(2),
(j)(1), and (j)(3).
3. Adding a sentence to the end of para-
graph (e).
4. Adding paragraph (f)(4).
The revisions and additions read as fol-
lows:
§1.36B–3 Computing the premium
assistance credit amount.
*****
(c) * * *
(2)Child born or adopted during a
month. A child enrolled in a qualified
health plan in the month of the child’s
birth, adoption, or placement with the
taxpayer for adoption or in foster care, is
treated as enrolled as of the first day of the
month for purposes of this paragraph (c).
*****
(d)Premium assistance amount—(1)In
general. Except as provided in paragraph
(d)(2) of this section, the premium assis-
tance amount for a coverage month is the
lesser of—
(i) The premiums for the month for one
or more qualified health plans in which
a taxpayer or a member of the taxpayer’s
family enrolls; or
(ii) The excess of theadjusted monthly
premium for the applicable benchmark
plan over 1/12 of the product of a tax-
payer’s household income and the appli-
cable percentage for the taxable year.
(2)Mid-month termination of coverage.
If a qualified health plan is terminated be-
fore the last day of a month and, as a result,
the issuer reduces or refunds a portion of
the monthly premium, the premium assis-
tance amount for the coverage month is the
amount that would apply under paragraph
(d)(1) of this section for the entire month
multiplied by a fraction, the numerator of
which is the number of days of enrollment
in the month and the denominator of which
is the number of days in the month.
(3)Example. The following example
illustrates the provisions of this paragraph
(d):
Example. (i) Taxpayer R is single and has no
dependents. R enrolls in a qualified health plan for
2014 with a monthly premium of $450. The adjusted
monthly premium for R’s applicable benchmark plan
is $490 and 1/12 of the product of R’s household in-
come and applicable percentage for 2014 (R’s contri-
bution amount) is $190. R takes a new job in Septem-
ber of 2014, enrolls in the employer-sponsored plan,
and terminates his enrollment in the qualified health
plan, effective on September 10, 2014. The issuer of
R’s qualified health plan refunds 2/3 of the Septem-
ber premium for R’s coverage.
(ii) Under paragraph (d)(1) of this section, R’s
premium assistance amount for the months January
– August of 2014 is $300, the lesser of $450 (the
monthly premium for the plan in which R enrolls) and
$300 (the excess of the adjusted monthly premium
forR’sapplicablebenchmarkplan($490)overR’s
contribution amount ($190)). Under paragraph (d)(2)
of this section, R’s premium assistance amount for
September is $100, the premium assistance amount
for September had R been enrolled for the full month
($300), times 10/30 (the number of days R is enrolled
in September, over the number of days in September).
(e) * * * The adjusted monthly premium
is determined as if all members of the cov-
erage family for that month were enrolled
in the qualified health plan for the entire
month.
(f) * * *
(4)Family members residing at differ-
ent locations. The premium for the ap-
plicable benchmark plan determined un-
der paragraphs (f)(1) and (f)(2) of this sec-
tion for family members who live in dif-
ferent States and enroll in separate qual-
ified health plans is the sum of the pre-
miums for the applicable benchmark plans
for each group of family members living in
the same State.
*****
(g) * * *
June 3, 201312052013–23 I.R.B.

(2)Applicable percentage table.
Household income percentage
of Federal poverty line
Initial percentageFinal percentage
Less than 133%2.0%2.0%
At least 133% but less than 150%
3.0%4.0%
At least 150% but less than 200%
4.0%6.3%
At least 200% but less than 250%
6.3%
8.05%
At least 250% but less than 300%8.05%9.5%
At least 300% but not more than 400%
9.5%9.5%
*****
(j)Additional benefits—(1)In general.
If a qualified health plan offers benefits
in addition to the essential health benefits
a qualified health plan must provide un-
der section 1302 of the Affordable Care
Act (42 U.S.C. 18022), or a State requires
a qualified health plan to cover benefits
in addition to these essential health ben-
efits, the portion of the premium for the
plan properly allocable to the additional
benefits is excluded from the monthly pre-
miums under paragraph (d)(1) or (d)(2)
of this section. Premiums are allocated
to additional benefits before determining
the applicable benchmark plan under para-
graph (f) of this section.
*****
(3)Examples. The following examples
illustrate the rules of this paragraph (j):
Example 1. (i) Taxpayer B enrolls in a qualified
health plan that provides benefits in addition to essen-
tial health benefits (additional benefits). The monthly
premium for the plan in which B enrolls is $370, of
which $35 is allocable to additional benefits. The pre-
mium for B’s applicable benchmark plan (determined
after allocating premiums to additional benefits for all
silver level plans) is $440, of which $40 is allocable to
additional benefits. B’s contribution amount, which
is the product of B’s household income and the appli-
cable percentage, is $60.
(ii) Under this paragraph (j), the premium for the
qualified health plan in which B enrolls and the ap-
plicable benchmark premium are reduced by the por-
tion of the premium that is allocable to the additional
benefits provided under that plan. Therefore, the pre-
mium for the qualified health plan in which B en-
rolls is reduced to $335 ($370 - $35) and the premium
for B’s applicable benchmark plan is reduced to $400
($440 - $40). B’s premium assistance amount for a
coverage month is $335, the lesser of $335 (the pre-
mium for the qualified health plan in which B enrolls,
reduced by the portion of the premium allocable to
additional benefits) and $340 (the premium for B’s
applicable benchmark plan, reduced by the portion of
the premium allocable to additional benefits ($400),
minus B’s $60 contribution amount).
Example 2. The facts are the same as inExample
1, except that the plan in which B enrolls provides no
benefits in addition to the essential health benefits re-
quired to be provided by the plan. Thus, under para-
graph (j) of this section, the premium for B’s applica-
ble benchmark plan ($440) is reduced by the portion
of the premium allocable to additional benefits pro-
vided under that plan ($40). The premium for the plan
in which B’s enrolls ($370) is not reduced under this
paragraph (j). B’s premium assistance amount for a
coverage month is $340, the lesser of $370 (the pre-
mium for the qualified health plan in which B enrolls)
and $340 (the premium for B’s applicable benchmark
plan, reduced by the portion of the premium allocable
to additional benefits ($400), minus B’s $60 contribu-
tion amount).
*****
Par. 6. Section 1.36B–6 is added to
read as follows:
§1.36B–6 Minimum value.
(a)In general. An eligible employer-
sponsored plan provides minimum value
(MV) only if the plan’s share of the total
allowed costs of benefits provided to an
employee (the MV percentage) is at least
60 percent.
(b)MV standard population.TheMV
standard population is a standard popu-
lation developed and described through
summary statistics by the Department of
Health and Human Services (HHS). The
MV standard population is based on the
population covered by typical self-insured
group health plans.
(c)MV percentage—(1)In general.An
eligible employer-sponsored plan’s MV
percentage is—
(i) The plan’s anticipated covered
medical spending for benefits provided
under a particular essential health benefits
(EHB) benchmark plan described in 45
CFR 156.110 (EHB coverage) for the MV
standard population based on the plan’s
cost-sharing provisions;
(ii) Divided by the total anticipated al-
lowed charges for EHB coverage provided
to the MV standard population; and
(iii) Expressed as a percentage.
(2)Wellness incentives—(i)In general.
Nondiscriminatory wellness program in-
centives offered by aneligible employer-
sponsored plan that affect deductibles, co-
payments, or other cost-sharing are treated
as earned in determining the plan’s MV
percentage to the extent the incentives re-
late to tobacco use. These wellness pro-
gram incentives that do not relate to to-
bacco use are treated as not earned.
(ii)Example. The following example il-
lustrates the rules of this paragraph (c)(2):
Example. (i) Employer X offers an eligible em-
ployer-sponsored plan that reduces the deductible by
$300 for employees who do not use tobacco products
or who complete a smoking cessation course. The de-
ductible is reduced by $200 if an employee completes
cholesterol screening within the first six months of
the plan year. Employee B does not use tobacco and
his deductible is $3,700. Employee C uses tobacco
and her deductible is $4,000.
(ii) Under paragraph (c)(2)(i) of this section, only
the incentives related to tobacco use are considered in
determining the plan’s MV percentage. C is treated
as having earned the $300 incentive for attending a
smoking cessation course. Thus, the deductible for
determining the MV percentage for both Employees
B and C is $3,700. The $200 incentive for completing
cholesterol screening is disregarded.
(3)Health savings accounts. Employer
contributions for the current plan year to
health savings accounts that are offered
with an eligible employer-sponsored plan
are taken into account for that plan year to-
wards the plan’s MV percentage.
(4)Health reimbursement arrange-
ments. Amounts newly made available
for the current plan year under a health
reimbursement arrangement that is inte-
grated with an eligible employer-spon-
soredplanaretakenintoaccountforthat
plan year towards the plan’s MV percent-
age if the amounts may be used only to
reduce cost-sharing for covered medical
expenses.
(5)Expected spending adjustments for
health savings accounts and health re-
imbursement arrangements. The amount
2013–23 I.R.B.1206June 3, 2013

taken into account under paragraph (c)(3)
or (c)(4) of this section is the amount of
expected spending for health care costs in
a benefit year.
(d)Methods for determining MV.An
eligible employer-sponsored plan may use
one of the following methods to determine
whether the plan provides MV—
(1) The MV Calculator made available
by HHS and IRS, with adjustments permit-
ted by paragraph (e) of this section;
(2) One of the safe harbors established
by HHS and IRS and described in pub-
lished guidance, see §601.601(d) of this
chapter;
(3) Actuarial certification, as described
in paragraph (f) of this section, if an eligi-
ble employer-sponsored plan has nonstan-
dard features that are not compatible with
the MV Calculator and may materially af-
fect the MV percentage; or
(4) For plans in the small group market,
conformance with the requirements for a
level of metal coverage defined at 45 CFR
156.140(b) (bronze, silver, gold, or plat-
inum).
(e)Scope of essential health benefits
and adjustment for benefits not included
in MV Calculator. An eligible employer-
sponsored plan may include in calculat-
ing its MV percentage all benefits included
in any EHB benchmark (as defined in 45
CFR part 156). An MV percentage that is
calculated using the MV Calculator may
be adjusted based on an actuarial analy-
sis that complies with the requirements of
paragraph (f) of this section to the extent of
the value of these benefits that are outside
the parameters of the MV Calculator.
(f)Actuarial certification—(1)In gen-
eral. An actuarial certification under para-
graph (d)(3) of this section must satisfy the
requirements of this paragraph (f).
(2)Membership in American Academy
of Actuaries. The actuary must be a mem-
ber of the American Academy of Actuar-
ies.
(3)Actuarial analysis. The actuary’s
analysis must be performed in accordance
with generally accepted actuarial princi-
ples and methodologies and specific stan-
dards that may be provided in published
guidance, see §601.601(d) of this chapter.
(4)Use of MV Calculator. The actu-
ary must use the MV Calculator to deter-
mine the plan’s MV percentage for cov-
erage the plan provides that is measurable
by the MV Calculator. The actuary may
perform an actuarial analysis of the plan’s
EHB coverage for the MV standard popu-
lation for benefits not measured by the MV
Calculator to determine the effect of non-
standard features that are not compatible
with the MV Calculator. The actuary may
certify the plan’s MV percentage based on
the MV percentage that results from use of
the MV Calculator and the actuarial anal-
ysis of the plan’s coverage that is not mea-
sured by the MV calculator.
(g)Effective/applicability date.This
section applies for taxable years ending af-
ter December 31, 2013.
Par. 7. Section 1.6011–8 is amended by
revising paragraph (a) to read as follows:
§1.6011–8 Requirement of income tax
return for taxpayers who claim the
premium tax credit under section 36B.
(a)Requirement of return. A taxpayer
who receives advance payments of the pre-
mium tax credit under section 36B must
file an income tax return for that taxable
year on or before the due date for the return
(including extensions of time for filing).
*****
Steven T. Miller,
Deputy Commissioner for
Services and Enforcement.
(Filed by the Office of the Federal Register on April 30, 2013,
4:15 p.m., and published in the issue of the Federal Register
for May 3, 2013, 78 F.R. 25909)
Announcement of Disciplinary Sanctions From the Office
of Professional Responsibility
Announcement 2013-34
TheOfficeofProfessionalResponsi-
bility (OPR) announcesrecent disciplinary
sanctions involving attorneys, certified
public accountants, enrolled agents, en-
rolled actuaries, enrolled retirement plan
agents, and appraisers. These individuals
are subject to the regulations governing
practice before the Internal Revenue Ser-
vice (IRS), which are set out in Title 31,
Code of Federal Regulations, Part 10, and
which are published in pamphlet form as
Treasury Department Circular No. 230.
The regulations prescribe the duties and
restrictions relating to such practice and
prescribe the disciplinary sanctions for
violating the regulations.
The disciplinary sanctions to be im-
posed for violation of the regulations are:
Disbarred from practice before the
IRS—An individual who is disbarred is
not eligible to represent taxpayers before
the IRS.
Suspended from practice before the
IRS—An individual who is suspended is
not eligible to represent taxpayers before
the IRS during the term of the suspension.
Censured in practice before the
IRS—Censure is a public reprimand. Un-
like disbarment or suspension, censure
does not affect an individual’s eligibility
to represent taxpayers before the IRS, but
OPR may subject the individual’s future
representations to conditions designed to
promote high standards of conduct.
Monetary penalty—A monetary
penalty may be imposed on an individual
who engages in conduct subject to sanc-
tion or on an employer, firm, or entity
if the individual was acting on its behalf
and if it knew, or reasonably should have
known, of the individual’s conduct.
Disqualification of appraiser—An
appraiser who is disqualified is barred
from presenting evidence or testimony in
any administrative proceeding before the
Department of the Treasury or the IRS.
Under the regulations, attorneys, cer-
tified public accountants, enrolled agents,
enrolled actuaries, and enrolled retirement
plan agents may not assist, or accept assis-
tance from, individuals who are suspended
or disbarred with respect to matters consti-
tuting practice (i.e., representation) before
the IRS, and they maynot aid or abet sus-
pended or disbarred individuals to practice
before the IRS.
June 3, 201312072013–23 I.R.B.

Disciplinary sanctions are described in
these terms:
Disbarred by decision after hearing,
Suspended by decision after hearing,
Censured by decision after hearing,
Monetary penalty imposed after hear-
ing, and Disqualified after hearing—An
administrative law judge (ALJ) conducted
an evidentiary hearing upon OPR’s com-
plaint alleging violation of the regulations
and issued a decision imposing one of
these sanctions. After 30 days from the
issuance of the decision, in the absence of
an appeal, the ALJ’s decision became the
final agency decision.
Disbarred by default decision, Sus-
pended by default decision, Censured by
default decision, Monetary penalty im-
posed by default decision, and Disqual-
ified by default decision—An ALJ, after
findingthatnoanswertoOPR’scomplaint
had been filed, granted OPR’s motion for a
default judgment and issued a decision im-
posing one of these sanctions.
Disbarment by decision on appeal,
Suspended by decision on appeal, Cen-
sured by decision on appeal, Monetary
penalty imposed by decision on ap-
peal, and Disqualified by decision on
appeal—The decision of the ALJ was
appealed to the agency appeal authority,
acting as the delegate of the Secretary
of the Treasury, and the appeal authority
issued a decision imposing one of these
sanctions.
Disbarred by consent, Suspended by
consent, Censured by consent, Mone-
tary penalty imposed by consent, and
Disqualified by consent—In lieu of a
disciplinary proceeding being instituted
or continued, an individual offered a con-
sent to one of these sanctions and OPR
accepted the offer. Typically, an offer
of consent will provide for: suspension
for an indefinite term; conditions that the
individual must observe during the sus-
pension; and the individual’s opportunity,
after a stated number of months, to file
with OPR a petition for reinstatement af-
firming compliance with the terms of the
consent and affirming current eligibility
to practice (i.e., an active professional
license or active enrollment status).
Suspended indefinitely by decision in
expedited proceeding,Suspended indef-
initely by default decision in expedited
proceeding, Suspended by consent in
expedited proceeding—OPR instituted
an expedited proceeding for suspension
(based on certain limited grounds, includ-
ing loss of a professional license for cause,
and criminal convictions).
OPR has authority to disclose the
grounds for disciplinary sanctions in these
situations: (1) an ALJ or the Secretary’s
delegate on appeal has issued a decision
on or after September 26, 2007, which
was the effective date of amendments to
the regulations that permit making such
decisions publicly available; (2) the indi-
vidual has settled a disciplinary case by
signing OPR’s “consent to sanction” form,
which requires consenting individuals to
admit to one or more violations of the reg-
ulations and to consent to the disclosure
of the individual’s own return information
related to the admitted violations (for ex-
ample, failure to file Federal income tax
returns); or (3) OPR has issued a decision
in an expedited proceeding for indefinite
suspension.
Announcements of disciplinary sanc-
tions appear in the Internal Revenue Bul-
letin at the earliest practicable date. The
sanctions announced below are alphabet-
ized first by the names of states and sec-
ond by the last names of individuals. Un-
less otherwise indicated, section numbers
(e.g., § 10.51) refer to the regulations.
City & StateNameProfessionalDisciplinary SanctionEffective Date(s)
Designation
Arkansas
CamdenLindsey, Jr., Lloyd E.CPAReinstated to
practice before
the IRS, effective
April 3, 2013
WinslowO’Dell, KimberlyCPASuspended by decision
in expedited proceeding
under § 10.82 (conviction
under 18 U.S.C. § 1343,
wire fraud, 18 U.S.C.
§§ 1957 and 2, money
laundering, and 31
U.S.C. § 333, misuse of
Department of Treasury
names or symbols)
Indefinite from
January 9, 2013
2013–23 I.R.B.1208June 3, 2013

City & StateNameProfessionalDisciplinary SanctionEffective Date(s)
Designation
California
BakersfieldTedder, Garold J.CPADisbarred by ALJ default
decision for violation of
§ 10.51 (failure to file
timely Federal tax returns
for 2006–2010)
Indefinite from
October 25, 2012
CerritosTiongson, Anthony A. CPADisbarred by ALJ default
decision for violation of
§ 10.51 (conviction under
26 U.S.C. § 7207, filing a
false tax return)
Indefinite from
March 31, 2013
VistaAguilera, Roberto R.Enrolled AgentSuspended by decision
in expedited proceeding
under § 10.82 (conviction
under 18 U.S.C. § 1349,
conspiracy to commit
mail and wire fraud)
Indefinite from
April 24, 2013
Florida
MiamiRodriguez, Juan C.CPASuspended by default
decision in expedited
proceeding under § 10.82
(conviction under 18
U.S.C. § 1343, wire
fraud)
Indefinite from
January 15, 2013
June 3, 201312092013–23 I.R.B.

City & StateNameProfessionalDisciplinary SanctionEffective Date(s)
Designation
Florida (Continued)
Key WestWaage, Scott A.AttorneySuspended by default
decision in expedited
proceeding under § 10.82
(permanently enjoined
by U.S. District Court
from preparing or
filing, or assisting in the
preparation or filing of tax
returns or other related tax
forms or documents for
any individual or entity
other than preparing
and filing his own
personal tax returns;
organizing, promoting,
selling, marketing or
advising with respect
to (or helping others
to organize, promote,
sell, market or advise
with respect to) plans,
arrangements or services
that attempt to reduce a
client’s taxable income by
certain specified methods;
engaging in conduct
subject to penalty under
I.R.C. §§ 6700 or 6701)
Indefinite from
April 16, 2013
Kentucky
HebronLand, Suzanne P.AttorneySuspended by decision
in expedited proceeding
under § 10.82 (conviction
under 26 U.S.C. § 7212,
corruptly endeavoring to
obstruct and impede the
due administration of the
IRS; and suspension of
attorney license in Ohio)
Indefinite from
February 7, 2013
2013–23 I.R.B.1210June 3, 2013

City & StateNameProfessionalDisciplinary SanctionEffective Date(s)
Designation
Nevada
Las VegasKidane, YordanosRegistered Tax Return
Preparer (RTRP)
Censured by consent for
admitted violation of
§ 10.51(a); permanently
enjoined by U.S. District
Court from preparing
orassistinginthe
preparation or filing of
tax returns for others that
preparer knows (or have
reason to know) will result
in the understatement of
any tax liability under
26 U.S.C. § 6662, or is
subject to penalty under
26 U.S.C. § 6694
Indefinite from
December 18, 2012
Texas
HoustonNguyen, Viet B.CPASuspended by decision
in expedited proceeding
under § 10.82 (revocation
of CPA license)
Indefinite from
April 24, 2013
Washington
RidgefieldFirebaugh, Robert T.CPASuspended by default
decision in expedited
proceeding under § 10.82
(suspension of CPA
license)
Indefinite from
March 1, 2013
BellevueWalker, Lorna M.Enrolled AgentDisbarred by ALJ default
decision for violation of
§ 10.51 (failure to remit
funds to the IRS, altering
money order, and failure
to respond to IRS/OPR
correspondence)
Indefinite from
February 17, 2013
June 3, 201312112013–23 I.R.B.

Definition of Terms
Revenue rulings and revenue procedures
(hereinafter referred to as “rulings”) that
have an effect on previous rulings use the
following defined terms to describe the ef-
fect:
Amplifieddescribes a situation where
no change is being made in a prior pub-
lished position, but the prior position is be-
ingextendedtoapplytoavariationofthe
fact situation set forth therein. Thus, if
an earlier ruling held that a principle ap-
plied to A, and the new ruling holds that the
same principle also applies to B, the earlier
ruling is amplified. (Compare withmodi-
fied,below).
Clarifiedis used in those instances
where the language in a prior ruling is be-
ing made clear because the language has
caused, or may cause, some confusion.
It is not used where a position in a prior
ruling is being changed.
Distinguisheddescribes a situation
where a ruling mentions a previously pub-
lished ruling and points out an essential
difference between them.
Modifiedis used where the substance
of a previously published position is being
changed. Thus, if a prior ruling held that a
principle applied to A but not to B, and the
new ruling holds that it applies to both A
and B, the prior ruling is modified because
it corrects a published position. (Compare
withamplifiedandclarified, above).
Obsoleteddescribes a previously pub-
lished ruling that is not considered deter-
minative with respect to future transac-
tions. This term is most commonly used in
a ruling that lists previously published rul-
ings that are obsoleted because of changes
in laws or regulations. A ruling may also
be obsoleted because the substance has
been included in regulations subsequently
adopted.
Revokeddescribes situations where the
position in the previously published ruling
is not correct and the correct position is
beingstatedinanewruling.
Supersededdescribes a situation where
the new ruling does nothing more than re-
state the substance and situation of a previ-
ously published ruling (or rulings). Thus,
the term is used to republish under the
1986 Code and regulations the same po-
sition published under the 1939 Code and
regulations. The term is also used when
it is desired to republish in a single rul-
ing a series of situations, names, etc., that
were previously published over a period of
time in separate rulings. If the new rul-
ing does more than restate the substance
of a prior ruling, a combination of terms
is used. For example,modifiedandsu-
persededdescribes a situation where the
substance of a previously published ruling
is being changed in part and is continued
without change in part and it is desired to
restate the valid portion of the previously
published ruling in a new ruling that is self
contained. In this case, the previously pub-
lished ruling is first modified and then, as
modified, is superseded.
Supplementedis used in situations in
which a list, such as a list of the names of
countries, is published in a ruling and that
list is expanded by adding further names in
subsequent rulings. After the original rul-
ing has been supplemented several times, a
new ruling may be published that includes
the list in the original ruling and the ad-
ditions, and supersedes all prior rulings in
the series.
Suspendedis used in rare situations to
show that the previous published rulings
will not be applied pending some future
action such as the issuance of new or
amended regulations, the outcome of cases
in litigation, or the outcome of a Service
study.
Abbreviations
The fol
lowing abbreviations in current use
and for
merly used will appear in material
publis
hedintheBulletin.
A—Individual.
Acq.—A
cquiescence.
B—Individual.
BE—Beneficiary.
BK—Bank
.
B.T.A.—Board of Tax Appeals.
C—Individual.
C.B.—Cu
mulative Bulletin.
CFR—Code of Federal Regulations.
CI—City.
COOP—Coo
perative.
Ct.D.—Court Decision.
CY—County.
D—Decede
nt.
DC—Dummy Corporation.
DE—Donee.
Del. Order
—Delegation Order.
DISC—Domestic International Sales Corporation.
DR—Donor.
E—Estate.
EE—Employee.
E.O.—Executive Order.
ER—Emp
loyer.
ERISA—Employee Retirement Income Security Act.
EX—Executor.
F—Fiduc
iary.
FC—Foreign Country.
FICA—Federal Insurance Contributions Act.
FISC—Fo
reign International Sales Company.
FPH—Foreign Personal Holding Company.
F.R.—Federal Register.
FUTA—Fed
eral Unemployment Tax Act.
FX—Foreign corporation.
G.C.M.—Chief Counsel’s Memorandum.
GE—Grante
e.
GP—General Partner.
GR—Grantor.
IC—Insura
nce Company.
I.R.B.—Internal Revenue Bulletin.
LE—Lessee.
LP—Limited
Partner.
LR—Lessor.
M—Minor.
Nonacq.—No
nacquiescence.
O—Organization.
P—Parent Corporation.
PHC—Persona
l Holding Company.
PO—Possession of the U.S.
PR—Partner.
PRS—Pa
rtnership.
PTE—Prohibited Transaction Exemption.
Pub. L.—Public Law.
REIT—Re
al Estate Investment Trust.
Rev. Proc.—Revenue Procedure.
Rev. Rul.—Revenue Ruling.
S—Subsi
diary.
S.P.R.—Statement of Procedural Rules.
Stat.—Statutes at Large.
T—Target
Corporation.
T.C.—Tax Court.
T.D.—Treasury Decision.
TFE—Trans
feree.
TFR—Transferor.
T.I.R.—Technical Information Release.
TP—Taxpay
er.
TR—Trust.
TT—Trustee.
U.S.C.—Uni
ted States Code.
X—Corporation.
Y—Corporation.
Z—Corporat
ion.
2013–23 I.R.B.iJune 3, 2013

Numerical Finding List
1
Bulletins 2013–1 through 2013–23
Announcements:
2013-1, 2013-1 I.R.B.251
2013-2, 2013-2 I.R.B.271
2013-3, 2013-2 I.R.B.271
2013-4, 2013-4 I.R.B.440
2013-5, 2013-3 I.R.B.306
2013-6, 2013-3 I.R.B.307
2013-7, 2013-3 I.R.B.308
2013-8, 2013-4 I.R.B.440
2013-9, 2013-4 I.R.B.441
2013-10, 2013-3 I.R.B.311
2013-11, 2013-6 I.R.B.483
2013-12, 2013-11 I.R.B.651
2013-13, 2013-9 I.R.B.532
2013-14, 2013-11 I.R.B.651
2013-15, 2013-11 I.R.B.652
2013-16, 2013-14 I.R.B.738
2013-17, 2013-16 I.R.B.911
2013-19, 2013-14 I.R.B.760
2013-20, 2013-14 I.R.B.761
2013-21, 2013-17 I.R.B.980
2013-22, 2013-17 I.R.B.981
2013-23, 2013-16 I.R.B.940
2013-26, 2013-16 I.R.B.940
2013-27, 2013-17 I.R.B.981
2013-28, 2013-17 I.R.B.982
2013-29, 2013-18 I.R.B.1024
2013-30, 2013-21 I.R.B.1134
2013-31, 2013-21 I.R.B.1135
2013-32, 2013-22 I.R.B.1192
2013-33, 2013-20 I.R.B.1098
2013-34, 2013-23 I.R.B.1207
Notices:
2013-1, 2013-3 I.R.B.281
2013-2, 2013-6 I.R.B.473
2013-3, 2013-7 I.R.B.484
2013-4, 2013-9 I.R.B.527
2013-5, 2013-9 I.R.B.529
2013-6, 2013-10 I.R.B.540
2013-7, 2013-6 I.R.B.477
2013-8, 2013-7 I.R.B.486
2013-9, 2013-9 I.R.B.529
2013-10, 2013-8 I.R.B.503
2013-11, 2013-11 I.R.B.610
2013-12, 2013-10 I.R.B.543
2013-13, 2013-12 I.R.B.659
2013-14, 2013-13 I.R.B.712
2013-15, 2013-14 I.R.B.739
2013-16, 2013-14 I.R.B.740
2013-17, 2013-20 I.R.B.1082
2013-18, 2013-14 I.R.B.742
Notices— Continued:
2013-19, 2013-14 I.R.B.743
2013-20, 2013-15 I.R.B.902
2013-21, 2013-15 I.R.B.903
2013-22, 2013-15 I.R.B.904
2013-23, 2013-16 I.R.B.906
2013-24, 2013-16 I.R.B.909
2013-25, 2013-17 I.R.B.978
2013-26, 2013-18 I.R.B.984
2013-27, 2013-18 I.R.B.985
2013-28, 2013-19 I.R.B.1039
2013-29, 2013-20 I.R.B.1085
2013-30, 2013-21 I.R.B.1099
2013-31, 2013-21 I.R.B.1099
2013-32, 2013-22 I.R.B.1137
2013-33, 2013-22 I.R.B.1140
2013-34, 2013-23 I.R.B.1198
Proposed Regulations:
REG-160873-04, 2013-20 I.R.B.1089
REG-155929-06, 2013-11 I.R.B.650
REG-106918-08, 2013-13 I.R.B.714
REG-141066-09, 2013-3 I.R.B.289
REG-148873-09, 2013-7 I.R.B.494
REG-102966-10, 2013-10 I.R.B.579
REG-120391-10, 2013-18 I.R.B.1005
REG-132702-10, 2013-19 I.R.B.1042
REG-140649-11, 2013-12 I.R.B.666
REG-106499-12, 2013-21 I.R.B.1111
REG-106796-12, 2013-22 I.R.B.1164
REG-118315-12, 2013-14 I.R.B.746
REG-122706-12, 2013-19 I.R.B.1043
REG-122707-12, 2013-5 I.R.B.450
REG-148500-12, 2013-13 I.R.B.716
REG-154563-12, 2013-20 I.R.B.1097
REG-125398-12, 2013-23 I.R.B.1199
Revenue Procedures:
2013-1, 2013-1 I.R.B.1
2013-2, 2013-1 I.R.B.92
2013-3, 2013-1 I.R.B.113
2013-4, 2013-1 I.R.B.126
2013-5, 2013-1 I.R.B.170
2013-6, 2013-1 I.R.B.198
2013-7, 2013-1 I.R.B.233
2013-8, 2013-1 I.R.B.237
2013-9, 2013-2 I.R.B.255
2013-10, 2013-2 I.R.B.267
2013-11, 2013-2 I.R.B.269
2013-12, 2013-4 I.R.B.313
2013-13, 2013-6 I.R.B.478
2013-14, 2013-3 I.R.B.283
2013-15, 2013-5 I.R.B.444
2013-16, 2013-7 I.R.B.488
2013-17, 2013-11 I.R.B.612
2013-18, 2013-8 I.R.B.503
Revenue Procedures— Continued:
2013-19, 2013-11 I.R.B.648
2013-20, 2013-14 I.R.B.744
2013-21, 2013-12 I.R.B.660
2013-22, 2013-18 I.R.B.985
2013-23, 2013-17 I.R.B.978
2013-24, 2013-22 I.R.B.1142
2013-25, 2013-21 I.R.B.1110
2013-26, 2013-22 I.R.B.1160
Revenue Rulings:
2013-1, 2013-2 I.R.B.252
2013-2, 2013-10 I.R.B.533
2013-3, 2013-8 I.R.B.500
2013-4, 2013-9 I.R.B.520
2013-5, 2013-9 I.R.B.525
2013-6, 2013-13 I.R.B.701
2013-7, 2013-11 I.R.B.608
2013-8, 2013-15 I.R.B.763
2013-9, 2013-15 I.R.B.764
2013-11, 2013-20 I.R.B.1059
Tax Conventions:
2013-16, 2013-14 I.R.B.738
Treasury Decisions:
9601, 2013-10 I.R.B.535
9603, 2013-3 I.R.B.273
9605, 2013-11 I.R.B.587
9606, 2013-11 I.R.B.586
9607, 2013-6 I.R.B.469
9608, 2013-3 I.R.B.274
9609, 2013-12 I.R.B.655
9610, 2013-15 I.R.B.765
9611, 2013-13 I.R.B.699
9612, 2013-13 I.R.B.678
9613, 2013-15 I.R.B.900
9614, 2013-17 I.R.B.947
9615, 2013-19 I.R.B.1026
9616, 2013-20 I.R.B.1061
9617, 2013-23 I.R.B.1195
9618, 2013-23 I.R.B.1194
1
A cumulative list of all revenue rulings, revenue procedures, Treasury decisions, etc., published in Internal Revenue Bulletins 2012–27 through 2012–52 is in Internal Revenue Bulletin
2012–52, dated December 27, 2012.
June 3, 2013ii2013–23 I.R.B.

Finding List of Current Actions on
Previously Published Items
1
Bulletins 2013–1 through 2013–23
Announcements:
2012-42
Obsoleted by
T.D. 9610, 2013-15 I.R.B.765
2013-12
Supplemented by
Ann. 2013-22, 2013-17 I.R.B.981
Notices:
87-64
Obsoleted by
T.D. 9614, 2013-17 I.R.B.947
2000-45
Modified and superseded by
Notice 2013-18, 2013-14 I.R.B.742
2006-87
Superseded by
Notice 2013-31, 2013-21 I.R.B.1099
2007-25
Superseded by
Notice 2013-31, 2013-21 I.R.B.1099
2007-77
Superseded by
Notice 2013-31, 2013-21 I.R.B.1099
2008-10
Obsoleted by
T.D. 9615, 2013-19 I.R.B.1026
2008-107
Superseded by
Notice 2013-31, 2013-21 I.R.B.1099
2010-8
Obsoleted by
T.D. 9618, 2013-23 I.R.B.1194
2010-27
Superseded by
Notice 2013-31, 2013-21 I.R.B.1099
2010-60
Obsoleted by
T.D. 9610, 2013-15 I.R.B.765
2011-8
Superseded by
Notice 2013-31, 2013-21 I.R.B.1099
2011-14
Amplified and supplemented by
Notice 2013-7, 2013-6 I.R.B.477
Notices— Continued:
2011-34
Obsoleted by
T.D. 9610, 2013-15 I.R.B.765
2011-38
Obsoleted by
REG-148873-09, 2013-7 I.R.B.494
2011-53
Obsoleted by
T.D. 9610, 2013-15 I.R.B.765
2012-19
Superseded by
Notice 2013-31, 2013-21 I.R.B.1099
2012-60
Superseded by
Notice 2013-1, 2013-3 I.R.B.281
2013-1
Modified and superseded by
Notice 2013-16, 2013-14 I.R.B.740
Proposed Regulations:
REG-140668-07
Corrected by
Ann. 2013-6, 2013-3 I.R.B.307
Revenue Procedures:
87-57
Modified by
Rev. Proc. 2013-13, 2013-6 I.R.B.478
2004-66
Modified and superseded by
Rev. Proc. 2013-11, 2013-2 I.R.B.269
2008-35
Modified and superseded by
Rev. Proc. 2013-14, 2013-3 I.R.B.283
2008-50
Modified and superseded by
Rev. Proc. 2013-12, 2013-4 I.R.B.313
2011-14
Modified by
Rev. Proc. 2013-26, 2013-22 I.R.B.1160
Rev. Proc. 2013-24, 2013-22 I.R.B.1142
Rev. Proc. 2013-20, 2013-14 I.R.B.744
2011-49
Modified by
Rev. Proc. 2013-6, 2013-1 I.R.B.198
2011-52
Modified and partly superseded by
Rev. Proc. 2013-15, 2013-5 I.R.B.444
2011-55
Amplified and supplemented by
Notice 2013-7, 2013-6 I.R.B.477
Revenue Procedures— Continued:
2011-61
Superseded by
Rev. Proc. 2013-17, 2013-11 I.R.B.612
2011-62
Superseded by
Rev. Proc. 2013-18, 2013-8 I.R.B.503
2012-1
Superseded by
Rev. Proc. 2013-1, 2013-1 I.R.B.1
2012-2
Superseded by
Rev. Proc. 2013-2, 2013-1 I.R.B.92
2012-3
Superseded by
Rev. Proc. 2013-3, 2013-1 I.R.B.113
2012-4
Superseded by
Rev. Proc. 2013-4, 2013-1 I.R.B.126
2012-5
Superseded by
Rev. Proc. 2013-5, 2013-1 I.R.B.170
2012-6
Superseded by
Rev. Proc. 2013-6, 2013-1 I.R.B.198
2012-7
Superseded by
Rev. Proc. 2013-7, 2013-1 I.R.B.233
2012-8
Superseded by
Rev. Proc. 2013-8, 2013-1 I.R.B.237
2012-9
Superseded by
Rev. Proc. 2013-9, 2013-2 I.R.B.255
2012-10
Superseded by
Rev. Proc. 2013-10, 2013-2 I.R.B.267
2012-30
Corrected and clarified by
Ann. 2013-3, 2013-2 I.R.B.271
Updated by
Ann. 2013-10, 2013-3 I.R.B.311
2012-46
Corrected by
Ann. 2013-11, 2013-6 I.R.B.483
2013-1
Corrected by
Ann. 2013-9, 2013-4 I.R.B.441
2013-4
Modified by
Rev. Proc. 2013-22, 2013-18 I.R.B.985
1
A cumulative list of current actions on previously published items in Internal Revenue Bulletins 2012–27 through 2012–52 is in Internal Revenue Bulletin 2012–52, dated December 27,
2012.
2013–23 I.R.B.iiiJune 3, 2013

Revenue Procedures— Continued:
2013-6
Revised by
Ann. 2013-15, 2013-11 I.R.B.652
Corrected by
Ann. 2013-13, 2013-9 I.R.B.532
2013-8
Modified by
Rev. Proc. 2013-22, 2013-18 I.R.B.985
2013-14
Modified by
Rev. Proc. 2013-19, 2013-11 I.R.B.648
Revenue Rulings:
92-19
Supplemented in part by
Rev. Rul. 2013-4, 2013-9 I.R.B.520
Treasury Decisions:
9564
Corrected by
Ann. 2013-4, 2013-4 I.R.B.440
Amended by
Ann. 2013-7, 2013-3 I.R.B.308
9604
Corrected by
Ann. 2013-19, 2013-14 I.R.B.760
June 3, 2013iv2013–23 I.R.B.

Internal Revenue Service
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Penalty for Private Use, $300
INTERNAL REVENUE BULLETIN
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