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bulletin Internal Revenue›Bulletin No. 2000–52 December 26, 2000

ADMINISTRATIVE

Internal Revenue Bulletin 2000-52 · 2026-10-03 edition · updated 2026-10-04 · United States

Notice 2000–65, page 599. LMSB industry issue resolution pilot program. This notice announces the pilot program to provide guidance to resolve frequently disputed tax issues that are common to a significant number of large or mid-size business taxpayers. This effort is part of the Service’s strategy to resolve issues in a manner other than the traditional post-filing examination process. Taxpayers, as well as industry associations and other groups representing taxpayers, are invited to suggest issues and possible options for resolution.

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Announcement 2000–101, page 604. This announcement includes the procedures for partnerships to request a waiver of the requirement for partnerships with more than 100 partners to electronically file Form 1065, U.S. Partnership Return of Income .

Announcement 2000–102, page 605. This document contains corrections to the footnotes for the Actions Relating to Court Decisions published in 1999-40 I.R.B. on the page following the Introduction.

December 26, 2000 2000–52 I.R.B.

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▸Contents — Internal Revenue Bulletin 2000-52

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