INCOME TAX—Cont. — Internal Revenue Bulletin 2007-18

Disclosure of reportable transactions by:

List maintenance rules under section 6112 for material advi sors, hearing scheduled for REG–103043–05 (Ann 27) 11, 733 Material advisors under section 6111, hearing scheduled for

REG–103039–05 (Ann 30) 11, 734 Taxpayers under section 6011, hearing scheduled for REG–103038–05 (Ann 29) 11, 733 Domestic production activities, income attributable, correction

to TD 9263 (Ann 22) 9, 631 Electronic filing:

Electronic payment option for user fee charges for Form 8802

(RP 22) 10, 675 Elimination of regulatory impediments to filing certain busi ness income tax returns and other forms (TD 9300) 2, 246 Guidance necessary to facilitate business electronic filing un der section 1561 (TD 9304) 6, 423 ; (REG–161919–05) 6, 463 Specifications for Form 8851, Summary of Archer MSAs (RP

17, 1004 Employer-provided vehicles, cents-per-mile valuation rule, max imum vehicle values (RP 11) 2, 261 Estimated tax penalty, waiver for citizens or residents of the U.S.

living abroad (Notice 16) 8, 536 Extensions:

Extension of time taxpayers have until April 17, 2007, to file

2006 returns and pay any taxes due, Emancipation Day Holiday in the District of Columbia (Ann 16) 8, 597 Extension of deadline for settlement offered to certain foreign

embassy staff (Ann 28) 10, 683 Federal tax lien, procedures for obtaining release or discharge

(REG–159444–04) 9, 618 Film and television production, deduction for qualified costs (TD

12, 736 ; (REG–115403–05) 12, 767 Foreign earned income exclusion (RP 28) 16, 974 Forms:

1096, 1098, 1099, 5498, W-2G, and 1042-S, substitute form specifications (RP 15) 3, 300 8802, electronic payment option for user fee charges (RP 22) 10, 675 8851, Summary of Archer MSAs, specifications for filing electronically (Ann 15) 8, 596 ; (RP 29) 17, 1004 8921, Transactions Involving a Pool of Applicable Insurance Contracts, comments requested on draft form (Notice 24) 12, 750 8922, Applicable Insurance Contract Information Return (For Tax-Exempt Organizations and Government Entities under Section 6050V), comments requested on draft form (Notice 24) 12, 750 Frivolous tax return positions:

Arguments and schemes (Notice 30) 14, 883 That a Form 23C must be provided as a record of assessment

(RR 21) 14, 865 That a taxpayer is not a citizen or is not a person as defined

by the Code (RR 22) 14, 866