ADMINISTRATIVE

T.D. 9480, page 439. REG–117501–09, page 442. Final, temporary, and proposed regulations under section 6654 of the Code relate to reduced estimated income tax payments for qualified individuals with small business income for any taxable year beginning in 2009.

Notice 2010–23, page 441. This notice provides FBAR filing relief for some persons with signature authority and who own commingled funds. Notice 2009–62 modified and supplemented.

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Announcement 2010–16, page 450. This announcement temporarily suspends, for persons who are not United States citizens, United States residents, or domestic entities, the requirement to file Form TD F 90–22.1, Report of Foreign Bank and Financial Accounts (FBAR), for the 2009 and earlier calendar years. Announcement 2009–51 supplemented and superseded.

March 15, 2010 2010–11 I.R.B.