Comment on FR Doc # 2013-06709

OUTLINE OF TESTIMONY ON PROPOSED REGULATIONS THAT PROVIDE COMPREHENSIVE GUIDANCE FOR THE AWARD PROGRAM AUTHORIZED UNDER IRC 7623 Bryan C. Skarlatos, Esq. Kostelanetz & Fink, LLP New York, NY Total 10 Minutes 1. Introductory remarks regarding the purpose and role of the IRS Whistleblower Office. a. 1 minute 2. It is inappropriate to aggregate several taxpayers or tax years into a single “Final Determination of Tax” under Prop. Treas. Reg. §301.7623-4(d)(2). a. 3 minutes 3. Suggestions for computing “Collected Proceeds” under Prop. Reg. §301.7623-2(d)(4) in cases involving Net Operating Loss carryforwards. a. 2 minutes 4. Suggestions for computing “Award Percentages” under Prop. Reg. §301.7623-4(c)(1)(ii). a. 2 minutes 5. Suggested deadlines for making “Preliminary Award Computations” under Prop. Reg. §301.7623-(b)(1). a. 2 minutes