ADMINISTRATIVE

T.D. 9613, page 900. Final regulations under section 6654 of the Code relating to reduced estimated income tax payments for qualified individuals with small business income for any taxable year beginning in 2009 and does not apply to any taxable years beginning before or after 2009.

Notice 2013–22, page 904. This notice invites public comment on recommendations for items that should be included on the 2013-2014 Guidance Priority List. The Guidance Priority List is used by the Treasury Department and the Service to identify and prioritize the tax issues that should be addressed through regulations, revenue rulings, revenue procedures, notices, and other published administrative guidance. The 2013-2014 Guidance Priority List will establish the guidance that the Treasury Department and the Service intend to prioritize for purposes of allocating resources from July 1, 2013, through June 30, 2014. Please submit comments by May 1, 2013.

2013–15 I.R.B. April 8, 2013