ADMINISTRATIVE

REG–144990–12, page 264. These proposed regulations amend user fees for installment agreements and offers in compromise. They affect taxpayers who wish to pay their liabilities through installment agreements and offers in compromise. Comments are requested by September 30, 2013, and a public hearing is scheduled for October 1, 2013.

Notice 2013–56, page 262. This notice under sections 6050W and 3406 provides guidance on the issuance of CP2100/CP2100As based on Forms 1099–K filed for calendar year 2012 payments. Additionally, the notice provides relief from penalties under sections 6721 and 6722 for incorrect name and taxpayer identification number (TIN) combinations and missing TINs for Forms 1099–K filed for calendar year 2012 payments; and for incorrect name and TIN combinations for Forms 1099–K required to be filed for calendar year 2013 payments.