ADMINISTRATIVE

Notice 2010–30, page 650. This notice provides an extension of time to pay tax through October 15, 2010, to civilian spouses of servicemembers working in a U.S. territory but claiming a residence or domicile for tax purposes in a state or the District of Columbia pursuant to the Military Spouses Residency Relief Act (MSRRA). In addition, this notice provides procedures for filing claims for refund of federal income taxes to civilian spouses of servicemembers working in a state or the District of Columbia but claiming residence or domicile for tax purposes in a U.S. territory under MSRRA.

Announcement 2010–33, page 658. This document provides notice of public hearing on proposed regulations (REG–134235–08, 2010–16 I.R.B. 596) providing guidance to tax return preparers on furnishing an identifying number on tax returns and claims for refund of tax that they prepare. A public hearing is scheduled for May 6, 2010.

May 3, 2010 2010–18 I.R.B.