Bulletin No. 2006-37 September 11, 2006

EXEMPT ORGANIZATIONS

Announcement 2006–69, page 449. The IRS has revoked its determination that Youth Ministries, Inc., d/b/a Operation Rescue West, of Wichita, KS, no longer qualifies as an organization described in sections 501(c)(3) and 170(c)(2) of the Code.

EMPLOYMENT TAX

T.D. 9276, page 423. Final regulations under section 3402 of the Code concern the definition of supplemental wages for income tax withholding purposes and income tax withholding requirements for employers making payments of supplemental wages to employees.

ADMINISTRATIVE

Rev. Proc. 2006–35, page 434. This revenue procedure announces new user fees that will be charged by the Service to process Form 8802, Application for United States Residency Certification . The user fee will be charged for all Form 8802 applications submitted with a postmark date on or after October 2, 2006. The rules for these user fees are set forth and will be incorporated in the next revision of Form 8802 and accompanying instructions.

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Announcement 2006–63, page 445. This announcement describes the limited role of private collection agencies (PCAs) in the collection of federal taxes. The announcement includes descriptions of the legal restrictions and administrative procedures in place to ensure PCAs respect taxpayer rights and protections. The announcement also describes what a taxpayer can expect if the IRS assigns the taxpayer’s account to a PCA for collection activity.

Announcement 2006–64, page 447. This document contains corrections to proposed regulations (REG–135866–02, 2006–27 I.R.B. 34) that provide guidance for determining the earnings and profits attributable to stock of controlled foreign corporations (or former controlled foreign corporations) that are (were) involved in certain nonrecognition transactions.

Announcement 2006–65, page 447. This document contains additional corrections to proposed regulations (REG–135866–02, 2006–27 I.R.B. 34) that provide guidance for determining the earnings and profits attributable to stock of controlled foreign corporations (or former controlled foreign corporations) that are (were) involved in certain nonrecognition transactions.

Announcement 2006–66, page 448. This document contains corrections to final regulations (T.D. 9254, 2006–13 I.R.B. 662) that apply when a member of a consolidated group transfers subsidiary stock at a loss. They also apply when a member holds loss shares of subsidiary stock and the subsidiary ceases to be a member of the group.

September 11, 2006 2006–37 I.R.B.