Bulletin No. 2016–11 March 14, 2016

Rev. Proc. 2016–17, page 436. This revenue procedure provides guidance regarding the recovery of administrative and litigation costs by individuals and organizations that provide pro bono representation to taxpayers.

T.D. 9753, page 426. These final and temporary regulations revise and clarify certain rules relating to the requirements to conduct physical inspections and review low-income certifications and other documentation under §§ 1.42–5(a)(2), 1.42–5(c)(2), and (3), and 1.42–5(h) of the Income Tax Regulations, with respect to the compliance-monitoring duties of a State or local housing credit agency (Agency) under § 42 of the Internal Revenue Code.