INCOME TAX—Cont. — Internal Revenue Bulletin 2007-22

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 That filing tax returns and paying federal tax are voluntary

(RR 20) 14, 863 That wages are not income (RR 19) 14, 843 Gaming Industry Tip Compliance Agreement (GITCA) Program,

update (RP 32) 22, 1322 Guidance Priority List, recommendations for 2007–2008 (Notice

21, 1287 Health Reimbursement Arrangements (HRAs), debit cards (No tice 2) 2, 254

May 29, 2007 ix 2007–22 I.R.B.