Resignations of Enrolled Agents
Section 2. Eligibility Requirements
Internal Revenue Bulletin 2006-50 · 2026-10-03 edition · updated 2026-10-04 · United States
(1) This settlement initiative is limited to employees and former employees of foreign embassies, foreign consular offices or international organizations who are either currently employed or were employed as such in the United States. The initiative is limited to taxation issues relating to their employment at a foreign embassy, foreign consular office or international organization for taxable years 2003, 2004, and 2005.
(2) To be eligible to participate, taxpayers who contributed to SEP/IRA plans based on their employment with foreign embassies, foreign consular offices and international organizations, must comply, where applicable, with all requirements of both parts of the settlement initiative (Sections 3(a) and 3(b)).
Settlement Initiative for Employees of Foreign Embassies, Foreign Consular Offices and International Organizations in the United States
Announcement 2006–95
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