Bulletin No. 2006-44 October 30, 2006

are also provided for certain projects that are used by both a private business and government (mixed-use project). Finally, the regulations provide that a partnership in which all the partners are governmental persons are disregarded and any use of the financed property by the partnership is treated as governmental use. A public hearing is scheduled for January 11, 2007.

Notice 2006–93, page 798. This notice provides guidance on the new information reporting requirements in section 6049 of the Code for payments of interest on state or local bonds that are excludable from gross income under section 103 (tax-exempt interest).

Rev. Proc. 2006–44, page 800. This procedure formally establishes the Appeals arbitration program, which is designed to improve tax administration, provide customer service, and reduce taxpayer burden. Arbitration is available for cases within Appeals jurisdiction that meet the operation requirements of the program. Generally, this program is available for cases in which a limited number of factual issues remain unresolved following settlement discussions in Appeals.

EXEMPT ORGANIZATIONS

Announcement 2006–81, page 821. The IRS has revoked its determination that University Lithotripsy Affiliates, Inc., of Newark, NJ, qualifies as an organization described in sections 501(c)(3) and 170(c)(2) of the Code.

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ADMINISTRATIVE

T.D. 9288, page 794. Final regulations under 31 USC 9701 implement new user fees for the special enrollment examination for enrolled agents (SEE), the application for enrollment of enrolled agents, and the renewal of such enrollment. The user fee that the IRS currently charges applicants in order to take the SEE is being modified to reflect the change in IRS costs of administering the exam program as a result of the contracting out of the exam. Furthermore, the user fees that the IRS currently charges applicants for the enrollment and renewal of enrollment process are less than the actual cost of overseeing the enrollment process. The regulations establish an $11 per part per applicant user fee for the SEE and separate $125 user fees for the enrollment and renewal of enrollment process.

Notice 2006–93, page 798. This notice provides guidance on the new information reporting requirements in section 6049 of the Code for payments of interest on state or local bonds that are excludable from gross income under section 103 (tax-exempt interest).

Rev. Proc. 2006–44, page 800. This procedure formally establishes the Appeals arbitration program, which is designed to improve tax administration, provide customer service, and reduce taxpayer burden. Arbitration is available for cases within Appeals jurisdiction that meet the operation requirements of the program. Generally, this program is available for cases in which a limited number of factual issues remain unresolved following settlement discussions in Appeals.

Announcement 2006–82, page 821. This document contains corrections to final and temporary regulations (T.D. 9281, 2006–39 I.R.B. 517) relating to the determination of the interest expense deduction of foreign corporations and applies to foreign corporations engaged in a trade or business within the United States.

Announcement 2006–83, page 822. This document contains corrections to final regulations (T.D. 9276, 2006–37 I.R.B. 423) concerning the definition of supplemental wages for income tax withholding purposes and income tax requirements for employers making payments of supplemental wages to employees.

Announcement 2006–89, page 826. This document contains corrections to final regulations (T.D. 9274, 2006–33 I.R.B. 244) relating to the disclosure of return information pursuant to section 6103(k)(6) of the Code.

October 30, 2006 2006–44 I.R.B.