Disbarments From Practice Before the Internal Revenue Service After Notice and an…

Under Title 31, Code of Federal Regulations, Part 10, after notice and an oppor

tunity for a proceeding before an administrative law judge, the following individu

als have been disbarred from practice before the Internal Revenue Service:

Name Address Designation Effective Date

Ruocchio, Robert Havertown, PA CPA June 11, 2007

Turner, John S. Paradise, CA Enrolled Agent June 15, 2007

Johnson, Ted R. Frankfort, IN Attorney July 30, 2007

Ayers, Dani D. Kelseyville, CA Enrolled Agent August 6, 2007

pay are exempt from the income calculations.

Participants are encouraged to focus on reducing the number of errors made on electronically filed returns, including those returns claiming EITC. The “EITC Assistant” is an interactive web-based tool designed to help tax professionals determine whether or not their clients are eligible for EITC, and why. The “EITC Assistant” is a step taken by the IRS to maximize taxpayer participation, minimize EITC errors while increasing compliance. You can find the “EITC Assistant” on the IRS web site at http://www.irs.gov/eitc .

The Hispanic population is the fastest growing minority segment in the U.S. Participants are encouraged to market their e-file services to this segment of the population and offer the Spanish versions for online filing and/or downloadable software.

The IRS expects all accepted partners to market, promote and offer e-file product and services through October 15, 2008. The IRS will supply the partners with the key marketing messages that support electronic filing during the Filing Season (January through April 15, 2008) and post-Filing Season (April through October 15, 2008). These messages should be used in your promotion of electronic filing and displayed on the web sites of Participants. Utilization of these messages will ensure uniformity and maximize public awareness. For additional information on the various e-file programs, features, and market research, visit the IRS web site at http://www.irs.gov .

Participants will receive hyperlinks from IRS.gov (Partners Page) - to the

Request for Applications to Participate in the 2008 IRS Individual e-file Partnership Program

Announcement 2007–106

The Stakeholder Partnerships, Education and Communication (SPEC) organization within the Internal Revenue Service (IRS) is continuing its efforts to establish IRS e-file partnerships with various entities. The IRS is seeking non-monetary e-file partnerships for Filing Season 2008. No applications for funding (monetary compensation) will be considered. A commercial business, non-profit organization, state government or local government may submit applications. Applications are not solicited from other Federal government agencies. The program is an annual program and covers the period January through October 15, 2008 . All prior year partners must reapply for Filing Season 2008.

BACKGROUND

The IRS Restructuring and Reform Act of 1998 (RRA 98) authorized the IRS Commissioner to promote the benefits of and encourage the use of e-file services. RRA 98 enables the IRS to enter into non-monetary partnerships with businesses to offer low cost income tax preparation and electronic filing for qualified taxpayers.

Continued opportunities for growth in electronic tax administration are evident. For Filing Season 2007, the IRS received

80 million electronically filed returns, an increase of 9% over the previous year. Visit the IRS web site, http://www.irs.gov, for the most current results from market research on individual taxpayers, including demographic data and psychographic studies. This research includes attitudinal surveys, customer satisfaction surveys, Public Service communications, tracking studies and any focus group results.

The IRS accepts many forms and schedules for electronic filing. Visit the IRS.gov for a complete listing of accepted forms and schedules.

FILING SEASON 2008

For Filing Season 2008, the IRS will continue to focus on the 1040 series income tax returns covering “IRS e-file Using a Tax Preparer” and “IRS e-file Using a Personal Computer.” Additional emphasis continues to be placed on the following features: electronic signature options, Federal/State e-file, and electronic payment options for balance due and estimated payment options.

A major area of emphasis is to reach those taxpayers who continue to file computer prepared paper returns (v-code). Research indicates that the number of v-code returns continues to increase (76% of all v-code returns are prepared by paid preparers). Emphasis should be placed on converting v-code filers to electronically file their returns through advertising the benefits of e-file.

Participants should also reach those individuals eligible for the Earned Income Tax Credit (EITC). It’s important to note that military families may qualify for EITC since supplemental payments and combat

November 13, 2007 1021 2007–46 I.R.B.

Federal/State returns, and 1040EZ returns.