INCOME TAX—Cont.

5472, electronic filing of duplicates (TD 9113) 9, 524 ; (REG–167217–03) 9, 540 8609, Low-Income Housing Credit Allocation Certification, electronic filing (TD 9112) 9, 523 8806, Information Return for Acquisition of Control or Substantial Change in Capital Structure, new (Ann 5) 4, 361 8858, Information Return of U.S. Persons With Respect to Foreign Disregarded Entities, comments requested (Ann 4) 4, 357 Frivolous tax returns:

Attempting to avoid taxes under sec tion 861 (RR 30) 12, 622 Common tax avoidance schemes, civil

and criminal penalties (Notice 22) 12, 632 Excluding gross income under section

911 (RR 28) 12, 624 Filing a “zero return” (RR 34) 12, 619 Meritless “claim of right” arguments

(RR 29) 12, 627 Meritless “corporation sole” argument

(RR 27) 12, 625 Meritless home-based business deduc tions (RR 32) 12, 621 Meritless “removal arguments” (RR

31. 12, 617 Reparations tax credit (RR 33) 12, 628 Guidance Priority List, recommendations

for 2004–2005 (Notice 26) 16, 782 Health Savings Accounts (HSAs):

Eligible individual (RR 38) 15, 717 Questions and answers (Notice 2) 2,

269 Safe harbor for preventive care ben efits provided by a high deductible health plan (HDHP) (Notice 23) 15, 725 Transition relief for calendar year

2004, HSA established before April 15, 2005 (Notice 25) 15, 727 Transition relief for determining an el igible individual (RP 22) 15, 727 Income and employment tax treatment of

benefits received under the Smallpox Emergency Personnel Protection Act of 2003 (SEPPA) (Notice 17) 11, 605 Individual income tax returns, common

taxpayer mistakes (Notice 13) 12, 631 Individual Taxpayer Identification Num bers (ITINs), new application process (Notice 1) 2, 268

May 24, 2004 viii 2004-21 I.R.B.