SECTION 3. DEFINITION OF

TAXPAYER

Unless otherwise provided in this notice, for purposes of sections 4 through 16 of this notice, the term Taxpayer means any entity identified in § 7701 and the regulations thereunder (including an entity that is disregarded as an entity separate from its owner under § 301.7701-3 of the Procedure and Administration Regulations (that is, a disregarded entity)), regardless of whether the entity meets the definition of a taxpayer under § 7701(a)(14).