PART VII. EFFECT ON OTHER

DOCUMENTS; EFFECTIVE DATE; PAPERWORK REDUCTION ACT

The Exempt Organizations function of the Tax Exempt and Government Entities Division (TE/GE) is requesting comments

Nancy-Ann Min DeParle, Administrator, Health Care Financing

Administration.

February 12, 2001 648 2001–7 I.R.B.

in two areas directly related to its increased emphasis on enhancing voluntary compliance. As part of its reorganization, a new Customer Education and Outreach office has been created within Exempt Organizations. This office will be responsible for coordinating and redesigning the means by which Exempt Organizations interacts with its community. Exempt Organizations, as restructured, also contemplates the establishment of an office of voluntary compliance.

This announcement is to request comments and suggestions relating to areas within the jurisdiction of these two new offices. First, suggestions are being solicited for new initiatives in the areas of outreach and education. In particular, help is solicited on two items: IRS Internet web-page content and plain language publications. It is anticipated that Exempt Organizations will develop a web page for use in communicating with its customers. Suggestions are solicited on how such a web page should be designed and what content should be included. Exempt Organizations also intends to aggressively pursue the issuance of plain language publications for use by its customers. In the past, these publications have been successful in helping to promote compliance. For example, Exempt Organizations has issued plain-language publications on various topics, including the

Gaming Publication for Tax-Exempt Or- ganizations, Pub. 3079 (4-98), the Tax Guide for Veterans’ Organizations, Pub. 3386 (6-99), and the Draft Tax Guide For Churches and Other Religious Organiza- tions, Pub. 1828 (9-94). Exempt Organizations plans to issue more plain-language publications in the future as part of its increased focus on customer education and outreach.

Second, as its new design indicates, the Exempt Organizations function is planning on establishing voluntary compliance programs. It is anticipated that there may be several programs, some of which are very targeted (e.g., in 1992, Exempt Organizations established a voluntary compliance program to resolve tax exemption issues arising from gross or net revenue stream joint ventures between hospitals and their medical staffs in announcement 92-70, 1992-19 I.R.B. 89.) Other voluntary compliance programs may be much broader. For example, consideration will be given to programs to cover those organizations that came to the Internal Revenue Service as non-filers or to correct previous compliance difficulties.

Exempt Organizations invites interested members of the public to submit written suggestions for topics for plainlanguage publications, IRS Internet website content, or suggestions for additional voluntary compliance programs. Mem

bers of the public are further invited to submit drafts of proposed plain-language publications or proposed voluntary compliance programs if they so desire. All submissions will be available for public inspection and copying in their entirety.

ADDRESS

Members of the public may submit suggestions or drafts by electronic message, by mail, or by hand delivery. Electronic messages may be addressed to *TE/GE-Exempt@irs.gov. Mail may be addressed to Ms. Virginia Richardson, T:EO, 1111 Constitution Avenue, NW, Washington, D.C. 20224, Attn: 2001-14. Hand delivered items may be addressed to Ms. Virginia Richardson, T:EO, Attn: 2001-14, and delivered, between 8:00 a.m. and 5:00 p.m., to the Courier’s Desk, 1111 Constitution Avenue, NW, Washington, D.C. 20224. Exempt Organizations regrets that it will be unable to respond individually to suggestions or drafts.

DRAFTING INFORMATION

The principal author of this announcement is Virginia Richardson of Exempt Organizations. For further information regarding this announcement contact Virginia Richardson at (202) 283-8938 (not a toll-free call).

Under 31 Code of Federal Regulations, Part 10, an attorney, certified public accountant, enrolled agent or enrolled actuary, in order to avoid the institution or conclusion of a proceeding for his disbarment or suspension from practice before the Internal Revenue Service, may offer his consent to suspension from such practice. The Director of Practice, in his discretion, may suspend an attorney, certified public accountant, enrolled agent or enrolled actuary in accordance with the consent offered.

Attorneys, certified public accountants, enrolled agents and enrolled actuaries are prohibited in any Internal Revenue Ser

vice matter from directly or indirectly employing, accepting assistance from, being employed by or sharing fees with, any practitioner disbarred or suspended from practice before the Internal Revenue Service.

To enable attorneys, certified public accountants, enrolled agents and enrolled actuaries to identify practitioners under consent suspension from practice before the Internal Revenue Service, the Director of Practice will announce in the Internal Revenue Bulletin the names and addresses of practitioners who have been suspended from such practice, their designation as attorney, certified public accountant, en

rolled agent or enrolled actuary, and date or period of suspension. This announcement will appear in the weekly Bulletin at the earliest practicable date after such action and will continue to appear in the weekly Bulletins for five successive weeks or for as many weeks as is practicable for each attorney, certified public accountant, enrolled agent or enrolled actuary so suspended and will be consolidated and published in the Cumulative Bulletin.

The following individuals have been placed under consent suspension from practice before the Internal Revenue Service:

2001–7 I.R.B. 649 February 12, 2001

Date of Name Address Designation Suspension

Sinclair, Gerald A. Hammond, IN Enrolled August 16, 2000 Agent to August 15, 2001 Barrett, Norman Dover, DE CPA September 1, 2000

to November 30, 2001 Janus, Stephen E. Michigan City, IN CPA September 20, 2000

to September 19, 2003 McCormack, Frank J. Castlebury, FL CPA September 20, 2000

to September 19, 2003 Serio, Vinson J. Metairie, LA Enrolled October 1, 2000 Agent to September 30, 2003 Baker, Linda L. West Orange, NJ CPA October 20, 2000

to April 19, 2004 Duncanson, Thomas D. Mankato, MN CPA November 7, 2000

to May 6, 2003 West, Keith Pasadena, CA Enrolled November 15, 2000 Agent to May 14, 2001 Overbeck, Marietta Evansville, IN CPA November 15, 2000

to November 14, 2002 Garrison, John L. Guymon, OK CPA November 20, 2000

to November 19, 2002 Aiken, Kim Allen Olympia, WA CPA December 10, 2000

to June 9, 2002 D’Arata, David J. Buffalo, NY CPA January 1, 2001

to June 30, 2003 Gambrel, Thomas R. Corbin, KY CPA January 1, 2001

to December 31, 2004

Under title 31 of the Code of Federal Regulations, section 10.76, the Director of Practice is authorized to immediately suspend from practice before the Internal Revenue Service any practitioner who, within five years, from the date the expe

dited proceeding is instituted, (1) has had a license to practice as an attorney, certified public accountant, or actuary suspended or revoked for cause; or (2) has been convicted of any crime under title 26 of the United States Code or, of a felony

under title 18 of the United States Code involving dishonesty or breach of trust.

Attorneys, certified public accountants, enrolled agents, and enrolled actuaries are prohibited in any Internal Revenue Service matter from directly or indirectly employ

February 12, 2001 650 2001–7 I.R.B.

ing, accepting assistance from, being employed by, or sharing fees with, any practitioner disbarred or suspended from practice before the Internal Revenue Service.

To enable attorneys, certified pubic accountants, enrolled agents, and enrolled actuaries to identify practitioners under expedited suspension from practice before the Internal Revenue Service, the Director of Practice will announce in the Internal Rev

enue Bulletin the names and addresses of practitioners who have been suspended from such practice, their designation as attorney, certified public accountant, enrolled agent, or enrolled actuary, and date or period of suspension. This announcement will appear in the weekly Bulletin at the earliest practicable date after such action and will continue to appear in the weekly Bulletins for five successive weeks or for as many

weeks as is practicable for each attorney, certified public accountant, enrolled agent, or enrolled actuary so suspended and will be consolidated and published in the Cumulative Bulletin.

The following individuals have been placed under suspension from practice before the Internal Revenue Service by virtue of the expedited proceeding provisions of the applicable regulations:

Date of Name Address Designation Suspension

Barger, Robert E. Garden Ridge, TX Attorney Indefinite

from October 10, 2000 Roberts, Thomas W. Cincinnati OH CPA Indefinite

from October 24, 2000

Under Section 330, Title 31 of the United States Code, the Secretary of the Treasury, after due notice and opportunity for hearing, is authorized to suspend or disbar from practice before the Internal Revenue Service any person who has violated the rules and regulations governing the recognition of attorneys, certified public accountants, enrolled agents or enrolled actuaries to practice before the Internal Revenue Service.

Attorneys, certified public accountants, enrolled agents, and enrolled actuaries are prohibited in any Internal Revenue Service matter from directly or indirectly employ

ing, accepting assistance from, being employed by, or sharing fees with any practitioner disbarred or under suspension from practice before the Internal Revenue Service.

To enable attorneys, certified public accountants, enrolled agents and enrolled actuaries to identify such disbarred or suspended practitioners, the Director of Practice will announce in the Internal Revenue Bulletin the names and addresses of practitioners who have been suspended from such practice, their designation as attorney, certified public accountant, enrolled agent or enrolled actu

ary, and the date of disbarment or period of suspension. This announcement will appear in the weekly Bulletin for five successive weeks or as long as it is practicable for each attorney, certified public accountant, enrolled agent or enrolled actuary so suspended or disbarred and will be consolidated and published in the Cumulative Bulletin.

After due notice and opportunity for hearing before an administrative law judge, the following individual has been disbarred from futher practice before the Internal Revenue Service:

Effective Name Address Designation Date

Joyner, Joseph Gary, IN CPA November 24, 2000

2001–7 I.R.B. 651 February 12, 2001

Revenue rulings and revenue procedures (hereinafter referred to as “rulings”) that have an effect on previous rulings use the following defined terms to de- scribe the effect:

Amplified describes a situation where no change is being made in a prior published position, but the prior position is being extended to apply to a variation of the fact situation set forth therein. Thus, if an earlier ruling held that a principle applied to A, and the new ruling holds that the same principle also applies to B, the earlier ruling is amplified. (Compare with modified, below).

Clarified is used in those instances where the language in a prior ruling is being 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.

Distinguished describes a situation where a ruling mentions a previously published ruling and points out an essential difference between them.

Modified is 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 ap

The following abbreviations in current use and for- merly used will appear in material published in the Bulletin.

A —Individual. Acq. —Acquiescence. B —Individual. BE —Beneficiary. BK —Bank. B.T.A. —Board of Tax Appeals. C —Individual. C.B. —Cumulative Bulletin. CFR —Code of Federal Regulations. CI —City. COOP —Cooperative. Ct.D. —Court Decision. CY —County. D —Decedent. DC —Dummy Corporation. DE —Donee. Del. Order —Delegation Order. DISC —Domestic International Sales Corporation. DR —Donor. E —Estate. EE —Employee.

plies to both A and B, the prior ruling is modified because it corrects a published position. (Compare with amplified and clarified, above).

Obsoleted describes a previously published ruling that is not considered determinative with respect to future transactions. This term is most commonly used in a ruling that lists previously published rulings that are obsoleted because of changes in law or regulations. A ruling may also be obsoleted because the substance has been included in regulations subsequently adopted.

Revoked describes situations where the position in the previously published ruling is not correct and the correct position is being stated in the new ruling.

Superseded describes a situation where the new ruling does nothing more than restate the substance and situation of a previously published ruling (or rulings). Thus, the term is used to republish under the 1986 Code and regulations the same position published under the 1939 Code and regulations. The term is also used when it is desired to republish in a single ruling a series of situations, names, etc., that were previously published over a period of time in separate rulings. If the

E.O. —Executive Order. ER —Employer. ERISA —Employee Retirement Income Security Act. EX —Executor. F —Fiduciary.

FC —Foreign Country. FICA —Federal Insurance Contributions Act. FISC —Foreign International Sales Company. FPH —Foreign Personal Holding Company. F.R. —Federal Register. FUTA —Federal Unemployment Tax Act. FX —Foreign Corporation. G.C.M. —Chief Counsel’s Memorandum. GE —Grantee. GP —General Partner. GR —Grantor. IC —Insurance Company. I.R.B. —Internal Revenue Bulletin. LE —Lessee. LP —Limited Partner. LR —Lessor. M —Minor. Nonacq. —Nonacquiescence. O —Organization.

new ruling does more than restate the substance of a prior ruling, a combination of terms is used. For example, modified and superseded describes 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 published ruling is first modified and then, as modified, is superseded.

Supplemented is 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 ruling has been supplemented several times, a new ruling may be published that includes the list in the original ruling and the additions, and supersedes all prior rulings in the series.

Suspended is 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.

P —Parent Corporation. PHC —Personal Holding Company. PO —Possession of the U.S. PR —Partner. PRS —Partnership. PTE —Prohibited Transaction Exemption.

Pub. L. —Public Law. REIT —Real Estate Investment Trust. Rev. Proc. —Revenue Procedure. Rev. Rul. —Revenue Ruling. S —Subsidiary. S.P.R. —Statements of Procedural Rules. Stat. —Statutes at Large. T —Target Corporation. T.C. —Tax Court. T.D. —Treasury Decision. TFE —Transferee. TFR —Transferor. T.I.R. —Technical Information Release. TP —Taxpayer. TR —Trust. TT —Trustee. U.S.C. —United States Code. X —Corporation. Y —Corporation.

February 12, 2001 i 2001–7 I.R.B.

Numerical Finding List ¹

Bulletins 2001–1 through 2001–6

Announcements: 2001–1, 2001–2 I.R.B. 277 2001–2, 2001–2 I.R.B. 277 2001–3, 2001–2 I.R.B. 278 2001–4, 2001–2 I.R.B. 286 2001–5, 2001–2 I.R.B. 286 2001–6, 2001–3 I.R.B. 357 2001–7, 2001–3 I.R.B. 357 2001–8, 2001–3 I.R.B. 357 2001–9, 2001–3 I.R.B. 357 2001–10, 2001–4 I.R.B. 431 2001–11, 2001–4 I.R.B. 432 2001–12, 2001–6 I.R.B. 526

Notices: 2001–1, 2001–2 I.R.B. 261 2001–2, 2001–2 I.R.B. 265 2001–3, 2001–2 I.R.B. 267 2001–4, 2001–2 I.R.B. 267 2001–5, 2001–3 I.R.B. 327 2001–6, 2001–3 I.R.B. 327 2001–7, 2001–4 I.R.B. 374 2001–8, 2001–4 I.R.B. 374 2001–9, 2001–4 I.R.B. 375 2001–10, 2001–5 I.R.B. 459 2001–11, 2001–5 I.R.B. 464 2001–12, 2001–3 I.R.B. 328 2001–13, 2001–6 I.R.B. 514 2001–14, 2001–6 I.R.B. 516

Proposed Regulations: REG–251701–96, 2001–4, I.R.B. 396 REG–106542–98, 2001–5, I.R.B. 473 REG–121928–98, 2001–6, I.R.B. 520 REG–104683–00, 2001–4, I.R.B. 407 REG–106702–00, 2001–4, I.R.B. 424 REG–106791–00, 2001–6, I.R.B. 521 REG–107176–00, 2001–4, I.R.B. 428 REG–107566–00, 2001–3, I.R.B. 346 REG–116468–00, 2001–6, I.R.B. 522 REG–119352–00, 2001–6, I.R.B. 525

Railroad Retirement Quarterly Rates: 2001–2, I.R.B. 258

Revenue Procedures: 2001–1, 2001–1 I.R.B. 1 2001–2, 2001–1 I.R.B. 79 2001–3, 2001–1 I.R.B. 111 2001–4, 2001–1 I.R.B. 121 2001–5, 2001–1 I.R.B. 164 2001–6, 2001–1 I.R.B. 194 2001–7, 2001–1 I.R.B. 236 2001–8, 2001–1 I.R.B. 239 2001–9, 2001–3 I.R.B. 328 2001–10, 2001–2 I.R.B. 272 2001–11, 2001–2 I.R.B. 275 2001–12, 2001–3 I.R.B. 335 2001–13, 2001–3 I.R.B. 337 2001–14, 2001–3 I.R.B. 343 2001–15, 2001–5 I.R.B. 465 2001–16, 2001–4 I.R.B. 376

1 A cumulative list of all revenue rulings, revenue procedures, Treasury decisions, etc., published in Internal Revenue Bulletins 2000–27 through 2000–52 is in Internal Revenue Bulletin 2001–1, dated January 2, 2001.

Revenue Rulings: 2001–2, 2001–2 I.R.B. 255 2001–3, 2001–3 I.R.B. 319 2001–4, 2001–3 I.R.B. 295 2001–5, 2001–5 I.R.B. 451 2001–6, 2001–6 I.R.B. 491

Treasury Decisions: 8910, 2001–2 I.R.B. 258 8911, 2001–3 I.R.B. 321 8912, 2001–5 I.R.B. 452 8913, 2001–3 I.R.B. 300 8915, 2001–4 I.R.B. 359 8916, 2001–4 I.R.B. 360 8918, 2001–4 I.R.B. 372 8919, 2001–6 I.R.B. 505 8922, 2001–6 I.R.B. 508 8923, 2001–6 I.R.B. 485 8924, 2001–6 I.R.B. 489 8925, 2001–6 I.R.B. 496 8926, 2001–6 I.R.B. 492 8930, 2001–5 I.R.B. 433

2001–7 I.R.B. ii February 12, 2001

Finding List of Current Actions on Previously Published Items ¹

Bulletins 2001–1 through 2001–6

Announcement:

98–99 Modified by Ann. 2001–9, 2001–3 I.R.B. 357

99–79 Superseded by Ann. 2001–3, 2001–2 I.R.B. 278

2000–97 Corrected by Ann. 2001–7, 2001–3 I.R.B. 357

Cumulative Bulletin:

1998–2 Corrected by Ann. 2001–5, 2001–2 I.R.B. 286

Notices:

98–39 Modified by Notice 2001–9, 2001–4 I.R.B. 375

98–40 Modified by Notice 2001–9, 2001–4 I.R.B. 375

99–53 Modified and superseded by Notice 2001–7, 2001–4 I.R.B. 374

2000–21 Superseded by Notice 2001–1, 2001–2 I.R.B. 261

2000–22 Modified and superseded by Notice 2001–8, 2001–4 I.R.B. 374

2000–43 Extended by Notice 2001–13, 2001–6 I.R.B. 514

Proposed Regulations:

REG–116733–98 Withdrawn by Ann. 2001–11, 2001–4 I.R.B. 432

Revenue Procedures:

83–87 Superseded by Rev. Proc. 2001–15, 2001–5 I.R.B. 465

92–19 Superseded by Rev. Proc. 2001–15, 2001–5 I.R.B. 465

96–17 Modified by Rev. Proc. 2001–9, 2001–3 I.R.B. 328

99–47 Superseded by Rev. Proc. 2001–16, 2001–4 I.R.B. 376

99–49 Modified and amplified by Rev. Proc. 2001–10, 2001–2 I.R.B. 272

1 A cumulative list of current actions on previously published items in Internal Revenue Bulletins 2000–27 through 2000–52 is in Internal Revenue Bulletin 2001–1, dated January 2, 2001.

Revenue Procedures–continued:

2000–1 Superseded by Rev. Proc. 2001–1, 2001–1 I.R.B. 1

2000–2 Superseded by Rev. Proc. 2001–2, 2001–1 I.R.B. 79

2000–3 Superseded by Rev. Proc. 2001–3, 2001–1 I.R.B. 111

2000–4 Superseded by Rev. Proc. 2001–4, 2001–1 I.R.B. 121

2000–5 Superseded by Rev. Proc. 2001–5, 2001–1 I.R.B. 164

2000–6 Superseded by Rev. Proc. 2001–6, 2001–1 I.R.B. 194

2000–7 Superseded by Rev. Proc. 2001–7, 2001–1 I.R.B. 236

2000–8 Superseded by Rev. Proc. 2001–8, 2001–1 I.R.B. 239

2000–22 Modified and superseded by Rev. Proc. 2001–10, 2001–2 I.R.B. 272

2001–13 Clarified by Notice 2001–12, 2001–3 I.R.B. 328

Revenue Rulings:

64–328 Modified by Notice 2001–10, 2001–5 I.R.B. 459

66–110 Modified by Notice 2001–10, 2001–5 I.R.B. 459

Treasury Decisions:

8889 Corrected by Ann. 2001–14, 2001–2 I.R.B. 286

February 12, 2001 iii 2001–7 I.R.B.

The Introduction at the beginning of this issue describes the purpose and content of this publication. The weekly Internal Revenue Bulletin is sold on a yearly subscription basis by the Superintendent of Documents. Current subscribers are notified by the Superintendent of Documents when their subscriptions must be renewed.

The contents of this weekly Bulletin are consolidated semiannually into a permanent, indexed, Cumulative Bulletin. These are sold on a single copy basis and are not included as part of the subscription to the Internal Revenue Bulletin. Subscribers to the weekly Bulletin are notified when copies of the Cumulative Bulletin are available. Certain issues of Cumulative Bulletins are out of print and are not available. Persons desiring available Cumulative Bulletins, which are listed on the reverse, may purchase them from the Superintendent of Documents.

You may view the Internal Revenue Bulletin on the Internet at www.irs.gov. Select Tax Info for Business at the bottom of the page. Then select Internal Revenue Bulletins.

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Check the publications and/or subscription(s) desired on the reverse, complete the order blank, enclose the proper remittance, detach entire page, and mail to the Superintendent of Documents, P.O. Box 371954, Pittsburgh, PA 15250–7954. Please allow two to six weeks, plus mailing time, for delivery.

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