Part III of this notice describes the
SECTION 8. TAXPAYERS THAT
Internal Revenue Bulletin 2009-14 · 2026-10-03 edition · updated 2026-10-04 · United States
DO NOT USE THE SAFE HARBOR TREATMENT PROVIDED BY THIS REVENUE PROCEDURE
.01 A taxpayer that chooses not to apply the safe harbor treatment provided by this revenue procedure to a claimed theft loss is subject to all of the generally applicable provisions governing the deductibility of losses under § 165. For example, a tax
2009–14 I.R.B. 751 April 6, 2009
U.S. Corporation Income Tax Return ); 1545–0092 Form 1041 ( U.S. Income Tax Return for Estates and Trusts ); 1545–0099 Form 1065 ( U.S. Return of Partnership Income ); 1545–0130 Form 1120S ( U.S. Income Tax Return for an S Corporation ). Please refer to the Paperwork Reduction
Act statements accompanying these forms for further information.
DRAFTING INFORMATION
The principal author of this revenue procedure is Norma Rotunno of the Office
of Associate Chief Counsel (Income Tax & Accounting). For further information regarding this revenue procedure, contact Ms. Rotunno at (202) 622–7900.
April 6, 2009 752 2009–14 I.R.B.
APPENDIX A
Statement by Taxpayer Using the Procedures in Rev. Proc. 2009–20 to Determine a Theft Loss
Deduction Related to a Fraudulent Investment Arrangement
Part 1. Identification
Name of Taxpayer
Taxpayer Identification Number
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