EXCISE TAX—Cont.

Frivolous tax return positions:

Arguments and schemes (Notice 30) 14, 883 That filing tax returns and paying federal tax are voluntary

(RR 20) 14, 863 Guidance Priority List, recommendations for 2007–2008 (Notice

41. 21, 1287 Health Insurance Portability and Accountability Act of 1996

(HIPAA):

Health plan nondiscrimination requirements:

For certain grandfathered church plans (TD 9299) 6, 460 For group health plans (TD 9298) 6, 434 ; correction (Ann

32. 11, 734 Installment agreements, payment of tax liabilities (REG–100841–97) 12, 763 Letter rulings and information letters issued by Associate Of fices, determination letters issued by Operating Divisions (RP
33. 1, 1 Penalties, disclosure on reports filed with Securities and Ex change Commission (SEC) (RP 25) 12, 761 Proposed Regulations:

26 CFR 301.6159–0, added; 301.6159–1, revised; 301.6331–4, revised; agreements for payment of tax liabilities in installments (REG–100841–97) 12, 763 Regulations:

26 CFR 54.9801–1, –2, amended; 54.9802–2, added; 54.9831–1, amended; exception to the HIPAA nondiscrimination requirements for certain grandfathered church plans (TD 9299) 6, 460 26 CFR 54.9802–1, revised; 54.9802–1T, removed; nondiscrimination and wellness programs in health coverage in the group market (TD 9298) 6, 434 ; correction (Ann 32) 11, 734 Technical Advice Memoranda (TAMs) (RP 2) 1, 88