Links to Official IRS Bulletin Documents listed below are in the Adobe Acrobat PDF Format, and require the appropriate Acrobat Reader to view and/or print.

INCOME TAX

T.D. 8893(PDF, 33K)
Final regulations under section 6695 of the Code provide income tax return preparers with two alternative means of meeting the requirement that a preparer retain the copy of the return or claim manually signed by the preparer.

Announcement 2000-60(PDF, 17K)
Prototype plans, automatic enrollment features. This announcement informs employers and prototype plan sponsors of the availability of automatic enrollment features in prototype section 401(k) plans.

Announcement 2000-65(PDF, 30K)
A public hearing on proposed regulations (REG–117162–99, 2000–15 I.R.B. 871) relating to the tax treatment of cafeteria plans is scheduled for August 17, 2000.

Rev. Rul. 2000-33(PDF, 26K)
Cash or deferred arrangements; nonqualified deferred compensation. This ruling specifies the criteria to be met in order to automatically defer a certain percentage of an employee's compensation into that employee's account in an eligible deferred compensation plan sponsored by the eligible employer.

Rev. Rul. 2000-35(PDF, 31K)
Section 403(b) plans; elective deferrals. This ruling specifies the criteria to be met in order to automatically reduce an employee's compensation by a certain amount and have that amount contributed as an elective deferral to an employer's section 403(b) plan.

Rev. Rul. 2000-36(PDF, 24K)
Qualified plan; default rollover; involuntary cash-out. This ruling provides that if plan participants are given adequate notice including their right to elect a cash distribution, a qualified plan can be amended to permit a default direct rollover under section 401(a)(31) of an involuntary cash-out without violating section 411(d)(6) of the Code.

Announcement 2000-63(PDF, 19K)
This document withdraws proposed regulations (FI–42–90, 1992–1 C.B. 1072) relating to thrift institutions that become ineligible to use the reserve method of accounting for bad debts allowed by section 593 of the Code.

Announcement 2000-64(PDF, 17K)
Supplemental information on short-term Treasury bills for the 1999 edition of Publication 1212, List of Original Issue Discount Instruments, is now available.

Rev. Proc. 2000-31(PDF, 30K)
Form 1040 IRS e-file program. Participants in the Form 1040 IRS e-file program (which now includes the former online filing program) are informed of their obligations to the Service, taxpayers, and other participants. Rev. Proc. 98–50 and Rev. Proc. 98–51 modified and superseded.