ADMINISTRATIVE

Notice 2010–53, page 182. This notice contains updated addresses for certain elections, statements, returns and other documents. Notice 2003–19 revoked.

Rev. Proc. 2010–27, page 183. This procedure informs the trustee (or debtor in possession) representing the bankruptcy estate of the debtor of the procedure to be followed to properly request a tax refund from the Service. Rev. Proc. 81–18 obsoleted.