SECTION 6. AUDIT PROTECTION

A taxpayer’s use of a rolling-average method of accounting in accordance with section 4 of this revenue procedure on a federal income tax return filed before June 25, 2008, will not be raised as an issue by the Service. Moreover, if a taxpayer’s use of a rolling-average method in accordance with section 4 of this revenue procedure on a federal income tax return filed before June 25, 2008, is an issue under consideration in examination, appeals, or before the Tax Court, the Service will not further pursue the issue.

NOTE:

Following is a list of related instructions and forms for filing Form 1042-S Electronically:

• Current Instructions for Form 1042-S

• Form 4419 — Application for Filing Information Returns Electronically (FIRE)

• Form 8508 — Request for Waiver From Filing Information Returns Electronically

• Form 8809 — Application for Extension of Time To File Information Returns

• Publication 515 — Withholding of Tax on Nonresident Aliens and Foreign Entities (for general information and expla- nation of tax law associated with Form 1042-S)

• Publication 901 — U.S. Tax Treaties

The Internal Revenue Service (IRS), Enterprise Computing Center at Martinsburg (ECC-MTB) encourages filers to make copies of the blank forms in the back of this publication for future use . These forms can also be obtained by calling 1–800–TAX–FORM (1–800–829–3676). You can also download forms and publications from the IRS Web Site at www.irs.gov.

2008–30 I.R.B. 187 July 28, 2008

IMPORTANT NOTES:

For tax year 2008 forms filed in calendar year 2009, IRS/ECC-MTB will no longer accept tape cartridges. Electronic filing will be the ONLY acceptable method for filing Form 1042-S at IRS/ECC-MTB. IRS/ECC-MTB offers an Internet connection at http://fire.irs.gov for electronic filing. The Filing Information Returns Electronically (FIRE) System will be down the last week of December through the first week January for upgrading. It is not operational during this time for submissions.

THE RECORD LENGTH FOR ALL RECORDS WAS INCREASED TO 820 POSITIONS. THE RECIPIENT “Q” RECORD HAS NUMEROUS CHANGES. PLEASE REVIEW PART C CAREFULLY BEFORE SUBMITTING YOUR FILE.

Rev. Proc. 2008–44

TABLE OF CONTENTS

Part A. General

SEC. 1. PURPOSE . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 189

SEC. 2. NATURE OF CHANGES—CURRENT YEAR (TAX YEAR 2008 ) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 190