ADMINISTRATIVE

T.D. 9026, page 366. Final regulations under section 7526 of the Code exclude certain low-income taxpayer clinics (LITCs) that qualify for grants from the definition of income tax return preparer under section 7701(a)(36). The regulations also exclude certain persons who are employed by, or volunteer for, such clinics.

Rev. Proc. 2003–19, page 371. This procedure provides guidance on the administrative appeal rights of a spouse or former spouse when a taxpayer seeks innocent spouse relief from federal income tax liability under section 6015 of the Code.

Announcement 2003–4, page 396. This announcement contains a correction to Rev. Proc. 2003–7, 2003–1 I.R.B. 233.

Announcement 2003–5, page 397. This advance notice of proposed regulations invites individuals and organizations to submit comments on revising the rules governing practice before the IRS (Circular No. 230) to address certain issues regarding standards of practice of attorneys, certified public accountants, enrolled agents, enrolled actuaries and appraisers who represent taxpayers before the Service.

February 3, 2003 2003–5 I.R.B.