EXCISE TAX

Notice 2005–79, page 952. This notice supersedes Notice 2004–57, 2004–2 C.B. 376, while confirming that the Service will continue to assess and collect the tax under section 4251 of the Code on all taxable communications services, including communications services similar to those at issue in American Bankers Insurance Group v. United States, 408 F.3d 1328 (11th Cir. 2005), rev’g 308 F. Supp. 2d 1360 (S.D. Fla. 2004). Notice 2004–57 superseded.

Notice 2005–80, page 953. This notice provides guidance on certain excise tax provisions that were added or affected by the Energy Policy Act of 2005 and the Safe, Accountable, Flexible, Efficient Transportation Equity Act (SAFETEA). This notice also provides additional guidance relating to mechanical dye injection of diesel fuel and kerosene. Notice 2005–4 modified.