Bulletin No. 2013-18 April 29, 2013

applications for opinion and advisory letters regarding the acceptability under § 403(b) of the Code of the form of prototype plans and volume submitter plans. Rev. Procs. 2013–4 and 2013–8 modified.

EMPLOYMENT TAX

Announcement 2013–29, page 1024. In Announcement 2012–25, 2012–26 I.R.B. 1054, the IRS foreshadowed that it planned to solicit public comments on possible changes to the existing Tip Rate Determination and Education Program (TRDEP). In this Announcement, the IRS is seeking comments on the manner to incorporate items the public believes would increase tip reporting compliance and ease taxpayer burden into the potential re-engineering of its voluntary tip agreements. The IRS welcomes comments on all aspects of the Tip Rate Determination Agreement and Tip Reporting Alternative Commitment products, but is particularly interested in suggestions regarding processes, computational methodologies, agreement language, and suggested topics for “Frequently Asked Questions.”

EXCISE TAX

Notice 2013–26, page 984. On January 2, 2013, the American Taxpayer Relief Act of 2012, Pub. L. 112-240, (ATRA) retroactively extended various fuel tax credits that expired on December 31, 2011. The due date for filing certain claims for payments related to biodiesel mixtures and alternative fuel had already passed by the date that ATRA was enacted. This Notice allows additional time for claimants to file these claims for payments.

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ADMINISTRATIVE

Notice 2013–27, page 985. This notice provides the maximum vehicle values for use with the special valuation rules under regulation section 1.61-21(d) and (e) for 2013. These values are adjusted for inflation and must be adjusted annually by reference to the Consumer Price Index.

April 29, 2013 2013–18 I.R.B.