Federal housing law
Internal Revenue Bulletin 2007-46
Federal housing law as enacted — verbatim and citable.
- Edition
- 2026-10-03
- Last updated
- 2026-10-04
- Contents
- 17 chapters · 95 sections
- Jurisdiction
- United States
Contents
- HIGHLIGHTS OF THIS ISSUE
- Bulletin No. 2007-46 November 13, 2007
- The IRS Mission
- SECTION 1. PURPOSE
- SECTION 2. BACKGROUND
- SECTION 3. EXTENSION OF
- SECTION 4. EFFECT ON OTHER
▸SECTION 5. DRAFTING
- Announcement 2007-104
- Reinstatement To Practice Before the Internal Revenue Service
- Consent Suspensions From Practice Before the Internal Revenue Service
- Expedited Suspensions From Practice Before the Internal Revenue Service
- Suspensions From Practice Before the Internal Revenue Service After Notice and an Opportunity …
▸Disbarments From Practice Before the Internal Revenue Service After Notice and an Opportunity …
Overview- • The Participant will clearly disclose its
- • The Participant is encouraged to
- • The Participant will focus on reduc
- • The Participant will offer a variety of
- • The Participant will be permitted only
- • The Participant will provide the IRS
- • The Participant will be required to sup
- • IRS e-file Partners for Credit Card Pay
- • The Participant was actively engaged
- • The Participant will offer their tax
- • The Participant will market, promote
- • The Participant (Electronic Return
- • The Participant will comply with the
- • The Participant will be required to
- • Participants will comply with the se
- • The Participant will offer their prod
- • The Participant will adhere to the
- • The Participant will adhere to industry
- • A Participant’s web site will be func
- • Whenever taxpayers are requested or
- • The Participant will display the IRS
- • The Participant’s web site will not con
- • The site clearly relates to and com
- • The site contains relevant and use
- • The site provides information at no
- • The site is easy to navigate. • The site is a credible source for
- • The site does not contain mislead
- • The Participant must provide taxpay
- • The Participant will prominently dis
- • The Participant is encouraged to offer
- • The Participant will disclose limita
- • The Participant will clearly disclose a
- • The Participant is permitted to of
- • The Participant will include a feature
- • The Participant that learns of an in
- • The Participant will submit written
- • The Participant will submit Perfor
- • The IRS will have the accepted Par
- • The IRS will randomize on a daily ba
- • The IRS may establish a link from the
- • The IRS will accept, if appropriate,
- • The IRS will review the Participant’s
- • The IRS will not endorse specific of
- • The Participant will notify the IRS im
- • Provide Primary and Secondary Points
- • Identify the Applicant’s tax prepara
- • Include the Applicant’s Electronic
- • Indicate if the Applicant will offer
- • Identify the Applicant’s hyperlink(s)
- • Identify the Applicant’s third party
- • Identify the Applicant’s communica
- • Describe steps the Applicant will take
- • Describe steps the Applicant will take
- • Certify the Applicant’s compliance
- • Certify the Applicant’s compliance
- Definition of Terms
▸Abbreviations
Overview- Notice 2007-70, 2007-40 I.R.B. 735
- Notice 2007-74, 2007-37 I.R.B. 585
- Notice 2007-86, 2007-46 I.R.B. 990
- Rev. Proc. 2007-47, 2007-29 I.R.B. 108
- Rev. Proc. 2007-48, 2007-29 I.R.B. 110
- Rev. Proc. 2007-56, 2007-34 I.R.B. 388
- Rev. Proc. 2007-42, 2007-27 I.R.B. 15
- Rev. Proc. 2007-50, 2007-31 I.R.B. 244
- Rev. Rul. 2007-51, 2007-37 I.R.B. 573
- Rev. Rul. 2007-60, 2007-38 I.R.B. 606
- Rev. Rul. 2007-58, 2007-37 I.R.B. 562