EXCISE TAX — Internal Revenue Bulletin 2007-26

Communications excise tax (Notice 11) 5, 405 Credits and payments, renewable diesel and diesel mixtures (No tice 37) 17, 1002 Electronic filing, Authorized IRS e-file Provider, requirements

for participation (RP 40) 26, 1488 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

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

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
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

June 25, 2007 viii 2007–26 I.R.B.