INCOME TAX—Cont.

Relief for tax return preparers who have pending PTIN applica tions (Notice 11) 7, 497 Reporting requirements for interest paid to nonresident alien

individuals (REG–146097–09) 8, 516 ; hearing rescheduled (Ann 30) 20, 791 Requirement of a statement disclosing uncertain tax positions

(TD 9510) 6, 453 Restrictions on use of the term registered tax return preparer (No tice 45) 25, 886 Revocations, exempt organizations (Ann 2) 3, 324 ; (Ann 15) 8,

526 ; (Ann 17) 9, 532 ; (Ann 23) 12, 568 ; (Ann 25) 14, 608 ; (Ann 34) 24, 877 Rewards and awards for information relating to violations of In ternal Revenue laws (REG–131151–10) 8, 519 ; hearing (Ann 28) 18, 748 Sales-based royalties and vendor allowances (REG–149335–08)

6, 468 ; hearing scheduled (Ann 26) 14, 608 Source of income from qualified fails charges (TD 9508) 7, 495 ;

(REG–132724–10) 7, 498 Source rules involving U.S. possessions and other conforming

changes, correction to TD 9391 (Ann 12) 9, 532 Specified tax return preparers required to file individual income

tax returns using magnetic media (TD 9518) 17, 710 ; correction (Ann 31) 22, 836 Standard Industry Fare Level (SIFL) (RR 8) 12, 554 State and local government bonds, TEB VCAP (Ann 19) 11, 553 Tax convention:

U.S.-China agreement with respect to professors and teachers

(Ann 18) 12, 567 Taxpayer assistance orders, issuance (TD 9519) 18, 734 Technical Advice Memoranda (TAMs) (RP 2) 1, 90 Test of procedures for mediation and arbitration for Offer in

Compromise (OIC) and Trust Fund Recovery Penalty (TFRP) cases in appeals (Ann 6) 4, 433 Treatment of aircraft and vessel leasing income (TD 9525) 23,

837 Truncating social security numbers on paper payee statement

(Notice 38) 20, 785 Undue hardship waivers of the section 6011(e)(3) electronic fil ing requirement and taxpayer choice statements to file in paper format (RP 25) 17, 725 User fees relating to enrolled agents and enrolled retirement plan

agents (REG–124018–10) 2, 301 ; (TD 9523) 20, 781 Validity and priority of tax liens against certain persons (TD

9520. 18, 730