Bulletin No. 2013-9 February 25, 2013

EMPLOYEE PLANS

Announcement 2013–13, page 532. This announcement contains corrections to Revenue Procedure 2013–6, 2013–1 I.R.B. 198, as published on January 2, 2013. In particular, this announcement clarifies that applications for determination letters should continue to be submitted to the Covington, KY address in section 6.15 of Rev. Proc. 2013–6. Comments submitted by interested parties in connection with the determination letter process should be sent to a different address in Cincinnati, OH in section 17.02 of Rev. Proc. 2013–6. Rev. Proc. 2013–6 corrected.

ADMINISTRATIVE

Notice 2013–5, page 529. This notice provides for the waiver of additions to tax under section 6654(a) of the Code for underpayment of estimated taxes for certain farmers and fishermen due to the delayed start for filing 2012 tax year returns.