INCOME TAX

Notice 2019–23, page 941. ITG is updating the appendix to Notice 2013–1. The appendix lists the tribes that have resolved claims against the United States regarding trust assets. The list includes seven new tribes.

Notice 2019–25, page 942. This notice modifies and supersedes the guidance in Notice 2019–11, which announced the waiver of the addition to tax for underpayment of estimated income tax for certain individuals for the 2018 tax year. This notice increases the availability of the waiver of the addition to tax by expanding the waiver to individuals whose total withholding and estimated tax payments equal or exceed eighty percent of the tax shown on the return for the 2018 taxable year. The notice updates procedures for requesting the waiver of the addition to tax. Additionally, the notice provides procedures for taxpayers who paid additions to tax for underpayment of estimated tax for tax year 2018 but who qualify for relief under this notice to request a refund of the addition to tax.