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.

Announcement 2005-26(PDF, 48K)
The IRS will discontinue its TeleFile program after August 16, 2005. TeleFile allows taxpayers to file Forms 1040EZ, 4868, and 941 by telephone. Decline in use for most forms, coupled with increasing costs to maintain the system, led to the decision.

Rev. Proc. 2005-26(PDF, 69K)
In this procedure, the IRS provides guidance relating to section 6501(c)(10) of the Code, which provides for an extended period of limitations to assess any tax with respect to a listed transaction that a taxpayer failed to disclose as required under section 6011. It sets forth procedures that taxpayers and material advisors may follow to disclose previously undisclosed listed transactions for purposes of section 6501(c)(10) and guidance on the date on which the period of limitations will expire if these procedures are followed.

Rev. Rul. 2005-26(PDF, 76K)
LIFO; price indexes; department stores. The February 2005 Bureau of Labor Statistics price indexes are accepted for use by department stores employing the retail inventory and last-in, first-out inventory methods for valuing inventories for tax years ended on, or with reference to, February 28, 2005.

Announcement 2005-29(PDF, 52K)
This document contains corrections to final regulations (T.D. 9130, 2004-26 I.R.B. 1082) under section 401 of the Code relating to required minimum distributions under section 401(a)(9) for defined benefit plans and annuity contracts providing benefits under qualified plans, individual retirement plans, and section 403(b) contracts.

Notice 2005-34(PDF, 47K)
Weighted average interest rate update; corporate bond indices; 30-year Treasury securities. The weighted average interest rate for April 2005 and the resulting permissible range of interest rates used to calculate current liability and to determine the required contribution are set forth.

Rev. Proc. 2005-25(PDF, 74K)
Fair market value; distributions; qualified retirement plans. This procedure provides guidance, including examples, of how fair market value may be determined in the instance of distributions from qualified retirement plans as well as under sections 79 and 83 of the Code. Rev. Proc. 2004-16 modified and superseded.

Announcement 2005-28(PDF, 59K)
This document contains a correction to temporary and final regulations (T.D. 8408, 1992-1 C.B. 155) which were published in the Federal Register on Friday, April 10, 1992, relating to the requirement that economic performance occur in order for an amount to be incurred with respect to any item of a taxpayer using an accrual method of accounting.

Notice 2005-33(PDF, 40K)
Credit for sales of fuel produced from a nonconventional source, inflation adjustment factor, and reference price. This notice publishes the nonconventional source fuel credit, the inflation adjustment factor, and the reference price under section 29 of the Code for calendar year 2004. This data is used to determine the credit allowable on sales of fuel produced from a nonconventional source.

T.D. 9195(PDF, 77K)
Final regulations under section 7602 of the Code adopt the rules of the temporary regulations, which confirm that officers and employees of the Office of Chief Counsel may be included as persons designated to receive summoned books, papers, records, or other data and to take summoned testimony under oath.