INCOME TAX—Cont.

Statute of limitations on assessment for bona fide residents of the

U.S. Virgin Islands (Notice 19) 11, 689 Substitute forms:

1096, 1098, 1099, 5498, W-2G, and 1042-S, rules and specifications (RP 15) 3, 300 And schedules, general rules and specifications (RP 24) 11,

692 Tax conventions, reciprocal exemption agreement, Bailiwick of

Jersey (Ann 23) 10, 665 Tax Increase Prevention and Reconciliation Act of 2005 (TIPRA)

amendments to section 199, change in hearing location for REG–127819–06 (Ann 5) 4, 376 Technical Advice Memoranda (TAMs) (RP 2) 1, 88 Treatment of payments in lieu of taxes under section 141, change

in hearing location for REG–136806–06 (Ann 6) 4, 376 ; cancellation of hearing on REG–136806–06 (Ann 19) 7, 521 User fees:

Electronic payment option for user fee charges for Form 8802

(RP 22) 10, 675 Installment agreements (TD 9306) 6, 420 Waiver of estimated tax penalty for citizens or residents of the

U.S. living abroad (Notice 16) 8, 536