SECTION 4. REQUEST TO

PARTICIPATE IN THE RCRA PILOT PROGRAM

.01 Content of request . A taxpayer must submit a written request to participate in the pilot program to the Team Manager assigned to the examination. Taxpayers should submit the request on or before May 10, 2004. The request to participate in the RCRA pilot program must contain the following information:

1. The names, addresses, telephone numbers, and taxpayer identification numbers of all members of the taxpayer’s controlled group of corporations and trades or businesses under common control with the taxpayer;

2. The name, title, address, and telephone number of a contact person and a properly executed Form 2848, “Power of Attorney and Declaration of Representa- tive,” if the information contact is an authorized representative of the taxpayer;

3. The location of the person responsible for the taxpayer’s tax matters;

4. The location of the taxpayer’s research credit records;

5. A discussion of the taxpayer’s suitability for the pilot program and any unique benefits that may result from a RCRA with the taxpayer;

6. A statement that the taxpayer agrees that interviews and the inspection of the taxpayer’s books and records under the RCRA procedures ( see Section 6): (1) do

cally to recipients if the furnisher satisfies the consent, format, posting, and notification requirements described in part H of the 2003 General Instructions for Forms 1099, 1098, 5498, and W–2G and furnishes such payee statements by their respective due dates.

This notice hereby modifies part H of the 2003 General Instructions for Forms 1099, 1098, 5498, and W–2G by permitting the electronic delivery of the Form 1099–R, Form 1099–MSA, Form 1099–Q, Form 5498, Form 5498–ESA, and Form 5498–MSA payee statements by their respective due dates.

IV. Effective Date

This notice is applicable with respect to Form 1099–R, Form 1099–MSA, Form 1099–Q, Form 5498, Form 5498–ESA, and Form 5498–MSA payee statements required to be furnished to recipients for 2003 and subsequent years.

V. Effect on Other Documents

The document entitled 2003 General Instructions for Forms 1099, 1098, 5498, and W–2G is hereby modified.

Drafting Information

The principal author of this notice is Pamela R. Kinard of the Office of the Division Counsel/Associate Chief Counsel (Tax Exempt and Government Entities). However, other personnel from the IRS and Treasury participated in its development. For further information regarding this notice, contact Pamela R. Kinard at (202) 622–6060 (not a toll-free number).

Recordkeeping Agreement Pilot Program Involving Credit for Increasing Research Activities

Notice 2004–11