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<div>Planned outage <br>
<br>
Pam McConahay
<div><span style="font-size: 13pt;"><a href="mailto:pmcconahay@ou.edu">pmcconahay@ou.edu</a></span></div>
</div>
<div><br>
Begin forwarded message:<br>
<br>
</div>
<blockquote type="cite">
<div><b>From:</b> "e-News for Tax Professionals" <<a href="mailto:irs@service.govdelivery.com">irs@service.govdelivery.com</a>><br>
<b>Date:</b> May 19, 2017 at 2:24:41 PM CDT<br>
<b>To:</b> <a href="mailto:pmcconahay@ou.edu">pmcconahay@ou.edu</a><br>
<b>Subject:</b> <b>e-News for Tax Professionals Issue 2017-20</b><br>
<b>Reply-To:</b> <a href="mailto:irs@service.govdelivery.com">irs@service.govdelivery.com</a><br>
<br>
</div>
</blockquote>
<blockquote type="cite">
<div>
<title>e-News for Tax Professionals Issue 2017-20</title>
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<td style="text-align: left;">e-News for Tax Professionals</td>
<td style="text-align: right;">May 19, 2017</td>
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<p><a href="https://urldefense.proofpoint.com/v2/url?u=http-3A__links.govdelivery.com-3A80_track-3Ftype-3Dclick-26enid-3DZWFzPTEmbWFpbGluZ2lkPTIwMTcwNTE5LjczNTkwODAxJm1lc3NhZ2VpZD1NREItUFJELUJVTC0yMDE3MDUxOS43MzU5MDgwMSZkYXRhYmFzZWlkPTEwMDEmc2VyaWFsPTE3MTM4NjA0JmVtYWlsaWQ9cG1jY29uYWhheUBvdS5lZHUmdXNlcmlkPXBtY2NvbmFoYXlAb3UuZWR1JmZsPSZleHRyYT1NdWx0aXZhcmlhdGVJZD0mJiY-3D-26-26-26113-26-26-26http-3A__www.irs.gov_Businesses_Small-2DBusinesses-2D-26-2DSelf-2DEmployed_Webinars-2Dfor-2DTax-2DPractitioners-2D1&d=DwMFAA&c=qKdtBuuu6dQK9MsRUVJ2DPXW6oayO8fu4TfEHS8sGNk&r=JWoxheO_PgFfUzPWeA-wusw-dYDMt_l_Jn_ft1j9URo&m=Pqjp51g_yLc1VJh5FvH51WTEAxN_0R1eKyMKEqdEy3k&s=AneVRFnG_S1uv4J3PnZQ4Y0wta9a9Rb1FVjv2w2QUKQ&e=">Nationwide
 Webinars</a></p>
<p><a href="https://urldefense.proofpoint.com/v2/url?u=http-3A__links.govdelivery.com-3A80_track-3Ftype-3Dclick-26enid-3DZWFzPTEmbWFpbGluZ2lkPTIwMTcwNTE5LjczNTkwODAxJm1lc3NhZ2VpZD1NREItUFJELUJVTC0yMDE3MDUxOS43MzU5MDgwMSZkYXRhYmFzZWlkPTEwMDEmc2VyaWFsPTE3MTM4NjA0JmVtYWlsaWQ9cG1jY29uYWhheUBvdS5lZHUmdXNlcmlkPXBtY2NvbmFoYXlAb3UuZWR1JmZsPSZleHRyYT1NdWx0aXZhcmlhdGVJZD0mJiY-3D-26-26-26114-26-26-26http-3A__www.irs.gov_Businesses_Small-2DBusinesses-2D-26-2DSelf-2DEmployed_Alabama-2DPractitioner-2DLiaison-2DMeetings-2Dand-2DSeminars&d=DwMFAA&c=qKdtBuuu6dQK9MsRUVJ2DPXW6oayO8fu4TfEHS8sGNk&r=JWoxheO_PgFfUzPWeA-wusw-dYDMt_l_Jn_ft1j9URo&m=Pqjp51g_yLc1VJh5FvH51WTEAxN_0R1eKyMKEqdEy3k&s=YCkqMtItbef3wYwR-sgu5osyUhg6GHEXmt5Mt3DMCpg&e=">Alabama</a>
<br>
<a href="https://urldefense.proofpoint.com/v2/url?u=http-3A__links.govdelivery.com-3A80_track-3Ftype-3Dclick-26enid-3DZWFzPTEmbWFpbGluZ2lkPTIwMTcwNTE5LjczNTkwODAxJm1lc3NhZ2VpZD1NREItUFJELUJVTC0yMDE3MDUxOS43MzU5MDgwMSZkYXRhYmFzZWlkPTEwMDEmc2VyaWFsPTE3MTM4NjA0JmVtYWlsaWQ9cG1jY29uYWhheUBvdS5lZHUmdXNlcmlkPXBtY2NvbmFoYXlAb3UuZWR1JmZsPSZleHRyYT1NdWx0aXZhcmlhdGVJZD0mJiY-3D-26-26-26115-26-26-26http-3A__www.irs.gov_Businesses_Small-2DBusinesses-2D-26-2DSelf-2DEmployed_Alaska-2DPractitioner-2DLiaison-2DMeetings-2Dand-2DSeminars&d=DwMFAA&c=qKdtBuuu6dQK9MsRUVJ2DPXW6oayO8fu4TfEHS8sGNk&r=JWoxheO_PgFfUzPWeA-wusw-dYDMt_l_Jn_ft1j9URo&m=Pqjp51g_yLc1VJh5FvH51WTEAxN_0R1eKyMKEqdEy3k&s=mMnYDUPOk4quGvq0M0U2PueIT_Sm7FjkbfDNcvrPrQA&e=">Alaska</a>
<br>
<a href="https://urldefense.proofpoint.com/v2/url?u=http-3A__links.govdelivery.com-3A80_track-3Ftype-3Dclick-26enid-3DZWFzPTEmbWFpbGluZ2lkPTIwMTcwNTE5LjczNTkwODAxJm1lc3NhZ2VpZD1NREItUFJELUJVTC0yMDE3MDUxOS43MzU5MDgwMSZkYXRhYmFzZWlkPTEwMDEmc2VyaWFsPTE3MTM4NjA0JmVtYWlsaWQ9cG1jY29uYWhheUBvdS5lZHUmdXNlcmlkPXBtY2NvbmFoYXlAb3UuZWR1JmZsPSZleHRyYT1NdWx0aXZhcmlhdGVJZD0mJiY-3D-26-26-26116-26-26-26http-3A__www.irs.gov_Businesses_Small-2DBusinesses-2D-26-2DSelf-2DEmployed_Arizona-2DPractitioner-2DLiaison-2DMeetings-2Dand-2DSeminars&d=DwMFAA&c=qKdtBuuu6dQK9MsRUVJ2DPXW6oayO8fu4TfEHS8sGNk&r=JWoxheO_PgFfUzPWeA-wusw-dYDMt_l_Jn_ft1j9URo&m=Pqjp51g_yLc1VJh5FvH51WTEAxN_0R1eKyMKEqdEy3k&s=2daIaIPh0-Cg82_A-x-vfAH91UHVDWj9d2u3wDnEUvo&e=">Arizona</a>
<br>
<a href="https://urldefense.proofpoint.com/v2/url?u=http-3A__links.govdelivery.com-3A80_track-3Ftype-3Dclick-26enid-3DZWFzPTEmbWFpbGluZ2lkPTIwMTcwNTE5LjczNTkwODAxJm1lc3NhZ2VpZD1NREItUFJELUJVTC0yMDE3MDUxOS43MzU5MDgwMSZkYXRhYmFzZWlkPTEwMDEmc2VyaWFsPTE3MTM4NjA0JmVtYWlsaWQ9cG1jY29uYWhheUBvdS5lZHUmdXNlcmlkPXBtY2NvbmFoYXlAb3UuZWR1JmZsPSZleHRyYT1NdWx0aXZhcmlhdGVJZD0mJiY-3D-26-26-26117-26-26-26http-3A__www.irs.gov_Businesses_Small-2DBusinesses-2D-26-2DSelf-2DEmployed_Arkansas-2DPractitioner-2DLiaison-2DMeetings-2Dand-2DSeminars&d=DwMFAA&c=qKdtBuuu6dQK9MsRUVJ2DPXW6oayO8fu4TfEHS8sGNk&r=JWoxheO_PgFfUzPWeA-wusw-dYDMt_l_Jn_ft1j9URo&m=Pqjp51g_yLc1VJh5FvH51WTEAxN_0R1eKyMKEqdEy3k&s=Kkt4ncddL7n0RBLz6n257eSPaS1MjeHMtWMNjw5t2Yg&e=">Arkansas</a>
<br>
<a href="https://urldefense.proofpoint.com/v2/url?u=http-3A__links.govdelivery.com-3A80_track-3Ftype-3Dclick-26enid-3DZWFzPTEmbWFpbGluZ2lkPTIwMTcwNTE5LjczNTkwODAxJm1lc3NhZ2VpZD1NREItUFJELUJVTC0yMDE3MDUxOS43MzU5MDgwMSZkYXRhYmFzZWlkPTEwMDEmc2VyaWFsPTE3MTM4NjA0JmVtYWlsaWQ9cG1jY29uYWhheUBvdS5lZHUmdXNlcmlkPXBtY2NvbmFoYXlAb3UuZWR1JmZsPSZleHRyYT1NdWx0aXZhcmlhdGVJZD0mJiY-3D-26-26-26118-26-26-26http-3A__www.irs.gov_Businesses_Small-2DBusinesses-2D-26-2DSelf-2DEmployed_California-2DPractitioner-2DLiaison-2DMeetings-2Dand-2DSeminars&d=DwMFAA&c=qKdtBuuu6dQK9MsRUVJ2DPXW6oayO8fu4TfEHS8sGNk&r=JWoxheO_PgFfUzPWeA-wusw-dYDMt_l_Jn_ft1j9URo&m=Pqjp51g_yLc1VJh5FvH51WTEAxN_0R1eKyMKEqdEy3k&s=5hx_dyAyOEa9J8Fi6QcvpBxQbR603VIxZIR-13I6oSo&e=">California</a>
<br>
<a href="https://urldefense.proofpoint.com/v2/url?u=http-3A__links.govdelivery.com-3A80_track-3Ftype-3Dclick-26enid-3DZWFzPTEmbWFpbGluZ2lkPTIwMTcwNTE5LjczNTkwODAxJm1lc3NhZ2VpZD1NREItUFJELUJVTC0yMDE3MDUxOS43MzU5MDgwMSZkYXRhYmFzZWlkPTEwMDEmc2VyaWFsPTE3MTM4NjA0JmVtYWlsaWQ9cG1jY29uYWhheUBvdS5lZHUmdXNlcmlkPXBtY2NvbmFoYXlAb3UuZWR1JmZsPSZleHRyYT1NdWx0aXZhcmlhdGVJZD0mJiY-3D-26-26-26119-26-26-26http-3A__www.irs.gov_Businesses_Small-2DBusinesses-2D-26-2DSelf-2DEmployed_Colorado-2DPractitioner-2DLiaison-2DMeetings-2Dand-2DSeminars&d=DwMFAA&c=qKdtBuuu6dQK9MsRUVJ2DPXW6oayO8fu4TfEHS8sGNk&r=JWoxheO_PgFfUzPWeA-wusw-dYDMt_l_Jn_ft1j9URo&m=Pqjp51g_yLc1VJh5FvH51WTEAxN_0R1eKyMKEqdEy3k&s=jd37dKPtX8YG9KWkdKMSbaFveje2JY0J65TahVZjJso&e=">Colorado</a>
<br>
<a href="https://urldefense.proofpoint.com/v2/url?u=http-3A__links.govdelivery.com-3A80_track-3Ftype-3Dclick-26enid-3DZWFzPTEmbWFpbGluZ2lkPTIwMTcwNTE5LjczNTkwODAxJm1lc3NhZ2VpZD1NREItUFJELUJVTC0yMDE3MDUxOS43MzU5MDgwMSZkYXRhYmFzZWlkPTEwMDEmc2VyaWFsPTE3MTM4NjA0JmVtYWlsaWQ9cG1jY29uYWhheUBvdS5lZHUmdXNlcmlkPXBtY2NvbmFoYXlAb3UuZWR1JmZsPSZleHRyYT1NdWx0aXZhcmlhdGVJZD0mJiY-3D-26-26-26120-26-26-26http-3A__www.irs.gov_Businesses_Small-2DBusinesses-2D-26-2DSelf-2DEmployed_Connecticut-2DPractitioner-2DLiaison-2DMeetings-2Dand-2DSeminars&d=DwMFAA&c=qKdtBuuu6dQK9MsRUVJ2DPXW6oayO8fu4TfEHS8sGNk&r=JWoxheO_PgFfUzPWeA-wusw-dYDMt_l_Jn_ft1j9URo&m=Pqjp51g_yLc1VJh5FvH51WTEAxN_0R1eKyMKEqdEy3k&s=cxjIJ1nD6RF1IRASt4FYf_XF0USc7ItnXbPOsQqAq-c&e=">Connecticut</a>
<br>
<a href="https://urldefense.proofpoint.com/v2/url?u=http-3A__links.govdelivery.com-3A80_track-3Ftype-3Dclick-26enid-3DZWFzPTEmbWFpbGluZ2lkPTIwMTcwNTE5LjczNTkwODAxJm1lc3NhZ2VpZD1NREItUFJELUJVTC0yMDE3MDUxOS43MzU5MDgwMSZkYXRhYmFzZWlkPTEwMDEmc2VyaWFsPTE3MTM4NjA0JmVtYWlsaWQ9cG1jY29uYWhheUBvdS5lZHUmdXNlcmlkPXBtY2NvbmFoYXlAb3UuZWR1JmZsPSZleHRyYT1NdWx0aXZhcmlhdGVJZD0mJiY-3D-26-26-26121-26-26-26http-3A__www.irs.gov_Businesses_Small-2DBusinesses-2D-26-2DSelf-2DEmployed_Delaware-2DPractitioner-2DLiaison-2DMeetings-2Dand-2DSeminars&d=DwMFAA&c=qKdtBuuu6dQK9MsRUVJ2DPXW6oayO8fu4TfEHS8sGNk&r=JWoxheO_PgFfUzPWeA-wusw-dYDMt_l_Jn_ft1j9URo&m=Pqjp51g_yLc1VJh5FvH51WTEAxN_0R1eKyMKEqdEy3k&s=mCgIoCRHdsbWsyEUwUGZKOLPRyfuEo50nZjD79COvXA&e=">Delaware</a>
<br>
<a href="https://urldefense.proofpoint.com/v2/url?u=http-3A__links.govdelivery.com-3A80_track-3Ftype-3Dclick-26enid-3DZWFzPTEmbWFpbGluZ2lkPTIwMTcwNTE5LjczNTkwODAxJm1lc3NhZ2VpZD1NREItUFJELUJVTC0yMDE3MDUxOS43MzU5MDgwMSZkYXRhYmFzZWlkPTEwMDEmc2VyaWFsPTE3MTM4NjA0JmVtYWlsaWQ9cG1jY29uYWhheUBvdS5lZHUmdXNlcmlkPXBtY2NvbmFoYXlAb3UuZWR1JmZsPSZleHRyYT1NdWx0aXZhcmlhdGVJZD0mJiY-3D-26-26-26122-26-26-26http-3A__www.irs.gov_Businesses_Small-2DBusinesses-2D-26-2DSelf-2DEmployed_District-2Dof-2DColumbia-2DPractitioner-2DLiaison-2DMeetings-2Dand-2DSeminars&d=DwMFAA&c=qKdtBuuu6dQK9MsRUVJ2DPXW6oayO8fu4TfEHS8sGNk&r=JWoxheO_PgFfUzPWeA-wusw-dYDMt_l_Jn_ft1j9URo&m=Pqjp51g_yLc1VJh5FvH51WTEAxN_0R1eKyMKEqdEy3k&s=fkU8dk1pltZr79Go450CivNWHFPoF85b1PARemR1jbI&e=">District
 of Columbia</a> <br>
<a href="https://urldefense.proofpoint.com/v2/url?u=http-3A__links.govdelivery.com-3A80_track-3Ftype-3Dclick-26enid-3DZWFzPTEmbWFpbGluZ2lkPTIwMTcwNTE5LjczNTkwODAxJm1lc3NhZ2VpZD1NREItUFJELUJVTC0yMDE3MDUxOS43MzU5MDgwMSZkYXRhYmFzZWlkPTEwMDEmc2VyaWFsPTE3MTM4NjA0JmVtYWlsaWQ9cG1jY29uYWhheUBvdS5lZHUmdXNlcmlkPXBtY2NvbmFoYXlAb3UuZWR1JmZsPSZleHRyYT1NdWx0aXZhcmlhdGVJZD0mJiY-3D-26-26-26123-26-26-26http-3A__www.irs.gov_Businesses_Small-2DBusinesses-2D-26-2DSelf-2DEmployed_Florida-2DPractitioner-2DLiaison-2DMeetings-2Dand-2DSeminars&d=DwMFAA&c=qKdtBuuu6dQK9MsRUVJ2DPXW6oayO8fu4TfEHS8sGNk&r=JWoxheO_PgFfUzPWeA-wusw-dYDMt_l_Jn_ft1j9URo&m=Pqjp51g_yLc1VJh5FvH51WTEAxN_0R1eKyMKEqdEy3k&s=pFcbrZKVnOp9aTSOQYnL56CI1IB6ryn0hTXIfdjFjhM&e=">Florida</a>
<br>
<a href="https://urldefense.proofpoint.com/v2/url?u=http-3A__links.govdelivery.com-3A80_track-3Ftype-3Dclick-26enid-3DZWFzPTEmbWFpbGluZ2lkPTIwMTcwNTE5LjczNTkwODAxJm1lc3NhZ2VpZD1NREItUFJELUJVTC0yMDE3MDUxOS43MzU5MDgwMSZkYXRhYmFzZWlkPTEwMDEmc2VyaWFsPTE3MTM4NjA0JmVtYWlsaWQ9cG1jY29uYWhheUBvdS5lZHUmdXNlcmlkPXBtY2NvbmFoYXlAb3UuZWR1JmZsPSZleHRyYT1NdWx0aXZhcmlhdGVJZD0mJiY-3D-26-26-26124-26-26-26http-3A__www.irs.gov_Businesses_Small-2DBusinesses-2D-26-2DSelf-2DEmployed_Georgia-2DPractitioner-2DLiaison-2DMeetings-2Dand-2DSeminars&d=DwMFAA&c=qKdtBuuu6dQK9MsRUVJ2DPXW6oayO8fu4TfEHS8sGNk&r=JWoxheO_PgFfUzPWeA-wusw-dYDMt_l_Jn_ft1j9URo&m=Pqjp51g_yLc1VJh5FvH51WTEAxN_0R1eKyMKEqdEy3k&s=MGbrz2yAhk8rACnlI_F_K57oSYHkLIUe7SOTaLOlGWY&e=">Georgia</a>
<br>
<a href="https://urldefense.proofpoint.com/v2/url?u=http-3A__links.govdelivery.com-3A80_track-3Ftype-3Dclick-26enid-3DZWFzPTEmbWFpbGluZ2lkPTIwMTcwNTE5LjczNTkwODAxJm1lc3NhZ2VpZD1NREItUFJELUJVTC0yMDE3MDUxOS43MzU5MDgwMSZkYXRhYmFzZWlkPTEwMDEmc2VyaWFsPTE3MTM4NjA0JmVtYWlsaWQ9cG1jY29uYWhheUBvdS5lZHUmdXNlcmlkPXBtY2NvbmFoYXlAb3UuZWR1JmZsPSZleHRyYT1NdWx0aXZhcmlhdGVJZD0mJiY-3D-26-26-26125-26-26-26http-3A__www.irs.gov_Businesses_Small-2DBusinesses-2D-26-2DSelf-2DEmployed_Hawaii-2DPractitioner-2DLiaison-2DMeetings-2Dand-2DSeminars&d=DwMFAA&c=qKdtBuuu6dQK9MsRUVJ2DPXW6oayO8fu4TfEHS8sGNk&r=JWoxheO_PgFfUzPWeA-wusw-dYDMt_l_Jn_ft1j9URo&m=Pqjp51g_yLc1VJh5FvH51WTEAxN_0R1eKyMKEqdEy3k&s=Q_DcjoI6iD_y2Aew_bkjXsBrthbo0Oe3eIWXP5Qktkc&e=">Hawaii</a>
<br>
<a href="https://urldefense.proofpoint.com/v2/url?u=http-3A__links.govdelivery.com-3A80_track-3Ftype-3Dclick-26enid-3DZWFzPTEmbWFpbGluZ2lkPTIwMTcwNTE5LjczNTkwODAxJm1lc3NhZ2VpZD1NREItUFJELUJVTC0yMDE3MDUxOS43MzU5MDgwMSZkYXRhYmFzZWlkPTEwMDEmc2VyaWFsPTE3MTM4NjA0JmVtYWlsaWQ9cG1jY29uYWhheUBvdS5lZHUmdXNlcmlkPXBtY2NvbmFoYXlAb3UuZWR1JmZsPSZleHRyYT1NdWx0aXZhcmlhdGVJZD0mJiY-3D-26-26-26126-26-26-26http-3A__www.irs.gov_Businesses_Small-2DBusinesses-2D-26-2DSelf-2DEmployed_Idaho-2DPractitioner-2DLiaison-2DMeetings-2Dand-2DSeminars&d=DwMFAA&c=qKdtBuuu6dQK9MsRUVJ2DPXW6oayO8fu4TfEHS8sGNk&r=JWoxheO_PgFfUzPWeA-wusw-dYDMt_l_Jn_ft1j9URo&m=Pqjp51g_yLc1VJh5FvH51WTEAxN_0R1eKyMKEqdEy3k&s=EoDa-u-jR2EpCIzFjFtSrPxNecReJGi21Wr0inJx-fE&e=">Idaho</a>
<br>
<a href="https://urldefense.proofpoint.com/v2/url?u=http-3A__links.govdelivery.com-3A80_track-3Ftype-3Dclick-26enid-3DZWFzPTEmbWFpbGluZ2lkPTIwMTcwNTE5LjczNTkwODAxJm1lc3NhZ2VpZD1NREItUFJELUJVTC0yMDE3MDUxOS43MzU5MDgwMSZkYXRhYmFzZWlkPTEwMDEmc2VyaWFsPTE3MTM4NjA0JmVtYWlsaWQ9cG1jY29uYWhheUBvdS5lZHUmdXNlcmlkPXBtY2NvbmFoYXlAb3UuZWR1JmZsPSZleHRyYT1NdWx0aXZhcmlhdGVJZD0mJiY-3D-26-26-26127-26-26-26http-3A__www.irs.gov_Businesses_Small-2DBusinesses-2D-26-2DSelf-2DEmployed_Illinois-2DPractitioner-2DLiaison-2DMeetings-2Dand-2DSeminars&d=DwMFAA&c=qKdtBuuu6dQK9MsRUVJ2DPXW6oayO8fu4TfEHS8sGNk&r=JWoxheO_PgFfUzPWeA-wusw-dYDMt_l_Jn_ft1j9URo&m=Pqjp51g_yLc1VJh5FvH51WTEAxN_0R1eKyMKEqdEy3k&s=Phb4MdNNECin0LNYNALru6VC1BJG_b35ZDapMoFAj9c&e=">Illinois</a>
<br>
<a href="https://urldefense.proofpoint.com/v2/url?u=http-3A__links.govdelivery.com-3A80_track-3Ftype-3Dclick-26enid-3DZWFzPTEmbWFpbGluZ2lkPTIwMTcwNTE5LjczNTkwODAxJm1lc3NhZ2VpZD1NREItUFJELUJVTC0yMDE3MDUxOS43MzU5MDgwMSZkYXRhYmFzZWlkPTEwMDEmc2VyaWFsPTE3MTM4NjA0JmVtYWlsaWQ9cG1jY29uYWhheUBvdS5lZHUmdXNlcmlkPXBtY2NvbmFoYXlAb3UuZWR1JmZsPSZleHRyYT1NdWx0aXZhcmlhdGVJZD0mJiY-3D-26-26-26128-26-26-26http-3A__www.irs.gov_Businesses_Small-2DBusinesses-2D-26-2DSelf-2DEmployed_Indiana-2DPractitioner-2DLiaison-2DMeetings-2Dand-2DSeminars&d=DwMFAA&c=qKdtBuuu6dQK9MsRUVJ2DPXW6oayO8fu4TfEHS8sGNk&r=JWoxheO_PgFfUzPWeA-wusw-dYDMt_l_Jn_ft1j9URo&m=Pqjp51g_yLc1VJh5FvH51WTEAxN_0R1eKyMKEqdEy3k&s=zOhSqsGl-ImxhA_KEQtCi6IEbefLuCDHKkW1AsGhML0&e=">Indiana</a>
<br>
<a href="https://urldefense.proofpoint.com/v2/url?u=http-3A__links.govdelivery.com-3A80_track-3Ftype-3Dclick-26enid-3DZWFzPTEmbWFpbGluZ2lkPTIwMTcwNTE5LjczNTkwODAxJm1lc3NhZ2VpZD1NREItUFJELUJVTC0yMDE3MDUxOS43MzU5MDgwMSZkYXRhYmFzZWlkPTEwMDEmc2VyaWFsPTE3MTM4NjA0JmVtYWlsaWQ9cG1jY29uYWhheUBvdS5lZHUmdXNlcmlkPXBtY2NvbmFoYXlAb3UuZWR1JmZsPSZleHRyYT1NdWx0aXZhcmlhdGVJZD0mJiY-3D-26-26-26129-26-26-26http-3A__www.irs.gov_Businesses_Small-2DBusinesses-2D-26-2DSelf-2DEmployed_Iowa-2DPractitioner-2DLiaison-2DMeetings-2Dand-2DSeminars&d=DwMFAA&c=qKdtBuuu6dQK9MsRUVJ2DPXW6oayO8fu4TfEHS8sGNk&r=JWoxheO_PgFfUzPWeA-wusw-dYDMt_l_Jn_ft1j9URo&m=Pqjp51g_yLc1VJh5FvH51WTEAxN_0R1eKyMKEqdEy3k&s=P_vKM-1d7478-uvdGD-kWUZIhBW-et8QZzcE6Dtu2MA&e=">Iowa</a>
<br>
<a href="https://urldefense.proofpoint.com/v2/url?u=http-3A__links.govdelivery.com-3A80_track-3Ftype-3Dclick-26enid-3DZWFzPTEmbWFpbGluZ2lkPTIwMTcwNTE5LjczNTkwODAxJm1lc3NhZ2VpZD1NREItUFJELUJVTC0yMDE3MDUxOS43MzU5MDgwMSZkYXRhYmFzZWlkPTEwMDEmc2VyaWFsPTE3MTM4NjA0JmVtYWlsaWQ9cG1jY29uYWhheUBvdS5lZHUmdXNlcmlkPXBtY2NvbmFoYXlAb3UuZWR1JmZsPSZleHRyYT1NdWx0aXZhcmlhdGVJZD0mJiY-3D-26-26-26130-26-26-26http-3A__www.irs.gov_Businesses_Small-2DBusinesses-2D-26-2DSelf-2DEmployed_Kansas-2DPractitioner-2DLiaison-2DMeetings-2Dand-2DSeminars&d=DwMFAA&c=qKdtBuuu6dQK9MsRUVJ2DPXW6oayO8fu4TfEHS8sGNk&r=JWoxheO_PgFfUzPWeA-wusw-dYDMt_l_Jn_ft1j9URo&m=Pqjp51g_yLc1VJh5FvH51WTEAxN_0R1eKyMKEqdEy3k&s=aEriD8wA4KYjIUxeLtMZxsuuNazL0MNoHoUIumPAHVU&e=">Kansas</a></p>
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<p><a href="https://urldefense.proofpoint.com/v2/url?u=http-3A__links.govdelivery.com-3A80_track-3Ftype-3Dclick-26enid-3DZWFzPTEmbWFpbGluZ2lkPTIwMTcwNTE5LjczNTkwODAxJm1lc3NhZ2VpZD1NREItUFJELUJVTC0yMDE3MDUxOS43MzU5MDgwMSZkYXRhYmFzZWlkPTEwMDEmc2VyaWFsPTE3MTM4NjA0JmVtYWlsaWQ9cG1jY29uYWhheUBvdS5lZHUmdXNlcmlkPXBtY2NvbmFoYXlAb3UuZWR1JmZsPSZleHRyYT1NdWx0aXZhcmlhdGVJZD0mJiY-3D-26-26-26131-26-26-26http-3A__www.irs.gov_Businesses_Small-2DBusinesses-2D-26-2DSelf-2DEmployed_Kentucky-2DPractitioner-2DLiaison-2DMeetings-2Dand-2DSeminars&d=DwMFAA&c=qKdtBuuu6dQK9MsRUVJ2DPXW6oayO8fu4TfEHS8sGNk&r=JWoxheO_PgFfUzPWeA-wusw-dYDMt_l_Jn_ft1j9URo&m=Pqjp51g_yLc1VJh5FvH51WTEAxN_0R1eKyMKEqdEy3k&s=UplRHBVxeRzXAKtltZl9EFFEZtf-yBaibVwjkqU365g&e=">Kentucky</a>
<br>
<a href="https://urldefense.proofpoint.com/v2/url?u=http-3A__links.govdelivery.com-3A80_track-3Ftype-3Dclick-26enid-3DZWFzPTEmbWFpbGluZ2lkPTIwMTcwNTE5LjczNTkwODAxJm1lc3NhZ2VpZD1NREItUFJELUJVTC0yMDE3MDUxOS43MzU5MDgwMSZkYXRhYmFzZWlkPTEwMDEmc2VyaWFsPTE3MTM4NjA0JmVtYWlsaWQ9cG1jY29uYWhheUBvdS5lZHUmdXNlcmlkPXBtY2NvbmFoYXlAb3UuZWR1JmZsPSZleHRyYT1NdWx0aXZhcmlhdGVJZD0mJiY-3D-26-26-26132-26-26-26http-3A__www.irs.gov_Businesses_Small-2DBusinesses-2D-26-2DSelf-2DEmployed_Louisiana-2DPractitioner-2DLiaison-2DMeetings-2Dand-2DSeminars&d=DwMFAA&c=qKdtBuuu6dQK9MsRUVJ2DPXW6oayO8fu4TfEHS8sGNk&r=JWoxheO_PgFfUzPWeA-wusw-dYDMt_l_Jn_ft1j9URo&m=Pqjp51g_yLc1VJh5FvH51WTEAxN_0R1eKyMKEqdEy3k&s=nQ2wGf2dDQrvNDq7p8Yjn3g8Unx0X9m5ckub8F9wpew&e=">Louisiana</a>
<br>
<a href="https://urldefense.proofpoint.com/v2/url?u=http-3A__links.govdelivery.com-3A80_track-3Ftype-3Dclick-26enid-3DZWFzPTEmbWFpbGluZ2lkPTIwMTcwNTE5LjczNTkwODAxJm1lc3NhZ2VpZD1NREItUFJELUJVTC0yMDE3MDUxOS43MzU5MDgwMSZkYXRhYmFzZWlkPTEwMDEmc2VyaWFsPTE3MTM4NjA0JmVtYWlsaWQ9cG1jY29uYWhheUBvdS5lZHUmdXNlcmlkPXBtY2NvbmFoYXlAb3UuZWR1JmZsPSZleHRyYT1NdWx0aXZhcmlhdGVJZD0mJiY-3D-26-26-26133-26-26-26http-3A__www.irs.gov_Businesses_Small-2DBusinesses-2D-26-2DSelf-2DEmployed_Maine-2DPractitioner-2DLiaison-2DMeetings-2Dand-2DSeminars&d=DwMFAA&c=qKdtBuuu6dQK9MsRUVJ2DPXW6oayO8fu4TfEHS8sGNk&r=JWoxheO_PgFfUzPWeA-wusw-dYDMt_l_Jn_ft1j9URo&m=Pqjp51g_yLc1VJh5FvH51WTEAxN_0R1eKyMKEqdEy3k&s=brpbGTMXxnnKg3g_XFNj1XhchHUwgDSqWSgj5OAxrpM&e=">Maine</a>
<br>
<a href="https://urldefense.proofpoint.com/v2/url?u=http-3A__links.govdelivery.com-3A80_track-3Ftype-3Dclick-26enid-3DZWFzPTEmbWFpbGluZ2lkPTIwMTcwNTE5LjczNTkwODAxJm1lc3NhZ2VpZD1NREItUFJELUJVTC0yMDE3MDUxOS43MzU5MDgwMSZkYXRhYmFzZWlkPTEwMDEmc2VyaWFsPTE3MTM4NjA0JmVtYWlsaWQ9cG1jY29uYWhheUBvdS5lZHUmdXNlcmlkPXBtY2NvbmFoYXlAb3UuZWR1JmZsPSZleHRyYT1NdWx0aXZhcmlhdGVJZD0mJiY-3D-26-26-26134-26-26-26http-3A__www.irs.gov_Businesses_Small-2DBusinesses-2D-26-2DSelf-2DEmployed_Maryland-2DPractitioner-2DLiaison-2DMeetings-2Dand-2DSeminars&d=DwMFAA&c=qKdtBuuu6dQK9MsRUVJ2DPXW6oayO8fu4TfEHS8sGNk&r=JWoxheO_PgFfUzPWeA-wusw-dYDMt_l_Jn_ft1j9URo&m=Pqjp51g_yLc1VJh5FvH51WTEAxN_0R1eKyMKEqdEy3k&s=bjiT-b9_Z_K6joeuTUn2_7ZtEC1EhqTznPyIrAVJW-8&e=">Maryland</a>
<br>
<a href="https://urldefense.proofpoint.com/v2/url?u=http-3A__links.govdelivery.com-3A80_track-3Ftype-3Dclick-26enid-3DZWFzPTEmbWFpbGluZ2lkPTIwMTcwNTE5LjczNTkwODAxJm1lc3NhZ2VpZD1NREItUFJELUJVTC0yMDE3MDUxOS43MzU5MDgwMSZkYXRhYmFzZWlkPTEwMDEmc2VyaWFsPTE3MTM4NjA0JmVtYWlsaWQ9cG1jY29uYWhheUBvdS5lZHUmdXNlcmlkPXBtY2NvbmFoYXlAb3UuZWR1JmZsPSZleHRyYT1NdWx0aXZhcmlhdGVJZD0mJiY-3D-26-26-26135-26-26-26http-3A__www.irs.gov_Businesses_Small-2DBusinesses-2D-26-2DSelf-2DEmployed_Massachusetts-2DPractitioner-2DLiaison-2DMeetings-2Dand-2DSeminars&d=DwMFAA&c=qKdtBuuu6dQK9MsRUVJ2DPXW6oayO8fu4TfEHS8sGNk&r=JWoxheO_PgFfUzPWeA-wusw-dYDMt_l_Jn_ft1j9URo&m=Pqjp51g_yLc1VJh5FvH51WTEAxN_0R1eKyMKEqdEy3k&s=frc2rnPAhN-8-Yvu7gy4fot2vX35OdCUkq_kv0OQh8g&e=">Massachusetts</a>
<br>
<a href="https://urldefense.proofpoint.com/v2/url?u=http-3A__links.govdelivery.com-3A80_track-3Ftype-3Dclick-26enid-3DZWFzPTEmbWFpbGluZ2lkPTIwMTcwNTE5LjczNTkwODAxJm1lc3NhZ2VpZD1NREItUFJELUJVTC0yMDE3MDUxOS43MzU5MDgwMSZkYXRhYmFzZWlkPTEwMDEmc2VyaWFsPTE3MTM4NjA0JmVtYWlsaWQ9cG1jY29uYWhheUBvdS5lZHUmdXNlcmlkPXBtY2NvbmFoYXlAb3UuZWR1JmZsPSZleHRyYT1NdWx0aXZhcmlhdGVJZD0mJiY-3D-26-26-26136-26-26-26http-3A__www.irs.gov_Businesses_Small-2DBusinesses-2D-26-2DSelf-2DEmployed_Michigan-2DPractitioner-2DLiaison-2DMeetings-2Dand-2DSeminars&d=DwMFAA&c=qKdtBuuu6dQK9MsRUVJ2DPXW6oayO8fu4TfEHS8sGNk&r=JWoxheO_PgFfUzPWeA-wusw-dYDMt_l_Jn_ft1j9URo&m=Pqjp51g_yLc1VJh5FvH51WTEAxN_0R1eKyMKEqdEy3k&s=kADHV6FN3cq09EpDVnq2ERr9L6OANy0a4l015DRABqs&e=">Michigan</a>
<br>
<a href="https://urldefense.proofpoint.com/v2/url?u=http-3A__links.govdelivery.com-3A80_track-3Ftype-3Dclick-26enid-3DZWFzPTEmbWFpbGluZ2lkPTIwMTcwNTE5LjczNTkwODAxJm1lc3NhZ2VpZD1NREItUFJELUJVTC0yMDE3MDUxOS43MzU5MDgwMSZkYXRhYmFzZWlkPTEwMDEmc2VyaWFsPTE3MTM4NjA0JmVtYWlsaWQ9cG1jY29uYWhheUBvdS5lZHUmdXNlcmlkPXBtY2NvbmFoYXlAb3UuZWR1JmZsPSZleHRyYT1NdWx0aXZhcmlhdGVJZD0mJiY-3D-26-26-26137-26-26-26http-3A__www.irs.gov_Businesses_Small-2DBusinesses-2D-26-2DSelf-2DEmployed_Minnesota-2DPractitioner-2DLiaison-2DMeetings-2Dand-2DSeminars&d=DwMFAA&c=qKdtBuuu6dQK9MsRUVJ2DPXW6oayO8fu4TfEHS8sGNk&r=JWoxheO_PgFfUzPWeA-wusw-dYDMt_l_Jn_ft1j9URo&m=Pqjp51g_yLc1VJh5FvH51WTEAxN_0R1eKyMKEqdEy3k&s=26yn_1HkFvWT9znNv8XOOZ3mAlGE3Vl7eAk1xFVpd9M&e=">Minnesota</a>
<br>
<a href="https://urldefense.proofpoint.com/v2/url?u=http-3A__links.govdelivery.com-3A80_track-3Ftype-3Dclick-26enid-3DZWFzPTEmbWFpbGluZ2lkPTIwMTcwNTE5LjczNTkwODAxJm1lc3NhZ2VpZD1NREItUFJELUJVTC0yMDE3MDUxOS43MzU5MDgwMSZkYXRhYmFzZWlkPTEwMDEmc2VyaWFsPTE3MTM4NjA0JmVtYWlsaWQ9cG1jY29uYWhheUBvdS5lZHUmdXNlcmlkPXBtY2NvbmFoYXlAb3UuZWR1JmZsPSZleHRyYT1NdWx0aXZhcmlhdGVJZD0mJiY-3D-26-26-26138-26-26-26http-3A__www.irs.gov_Businesses_Small-2DBusinesses-2D-26-2DSelf-2DEmployed_Mississippi-2DPractitioner-2DLiaison-2DMeetings-2Dand-2DSeminars&d=DwMFAA&c=qKdtBuuu6dQK9MsRUVJ2DPXW6oayO8fu4TfEHS8sGNk&r=JWoxheO_PgFfUzPWeA-wusw-dYDMt_l_Jn_ft1j9URo&m=Pqjp51g_yLc1VJh5FvH51WTEAxN_0R1eKyMKEqdEy3k&s=4B15Is0lvLFr7pHn6xXDZPCakxhNHkkfvfoEDeC7fc8&e=">Mississippi</a>
<br>
<a href="https://urldefense.proofpoint.com/v2/url?u=http-3A__links.govdelivery.com-3A80_track-3Ftype-3Dclick-26enid-3DZWFzPTEmbWFpbGluZ2lkPTIwMTcwNTE5LjczNTkwODAxJm1lc3NhZ2VpZD1NREItUFJELUJVTC0yMDE3MDUxOS43MzU5MDgwMSZkYXRhYmFzZWlkPTEwMDEmc2VyaWFsPTE3MTM4NjA0JmVtYWlsaWQ9cG1jY29uYWhheUBvdS5lZHUmdXNlcmlkPXBtY2NvbmFoYXlAb3UuZWR1JmZsPSZleHRyYT1NdWx0aXZhcmlhdGVJZD0mJiY-3D-26-26-26139-26-26-26http-3A__www.irs.gov_Businesses_Small-2DBusinesses-2D-26-2DSelf-2DEmployed_Missouri-2DPractitioner-2DLiaison-2DMeetings-2Dand-2DSeminars&d=DwMFAA&c=qKdtBuuu6dQK9MsRUVJ2DPXW6oayO8fu4TfEHS8sGNk&r=JWoxheO_PgFfUzPWeA-wusw-dYDMt_l_Jn_ft1j9URo&m=Pqjp51g_yLc1VJh5FvH51WTEAxN_0R1eKyMKEqdEy3k&s=CgcTcGmTM1l221oyGNyDBBlEaRICZhwGMr4OeUL8f50&e=">Missouri</a>
<br>
<a href="https://urldefense.proofpoint.com/v2/url?u=http-3A__links.govdelivery.com-3A80_track-3Ftype-3Dclick-26enid-3DZWFzPTEmbWFpbGluZ2lkPTIwMTcwNTE5LjczNTkwODAxJm1lc3NhZ2VpZD1NREItUFJELUJVTC0yMDE3MDUxOS43MzU5MDgwMSZkYXRhYmFzZWlkPTEwMDEmc2VyaWFsPTE3MTM4NjA0JmVtYWlsaWQ9cG1jY29uYWhheUBvdS5lZHUmdXNlcmlkPXBtY2NvbmFoYXlAb3UuZWR1JmZsPSZleHRyYT1NdWx0aXZhcmlhdGVJZD0mJiY-3D-26-26-26140-26-26-26http-3A__www.irs.gov_Businesses_Small-2DBusinesses-2D-26-2DSelf-2DEmployed_Montana-2DPractitioner-2DLiaison-2DMeetings-2Dand-2DSeminars&d=DwMFAA&c=qKdtBuuu6dQK9MsRUVJ2DPXW6oayO8fu4TfEHS8sGNk&r=JWoxheO_PgFfUzPWeA-wusw-dYDMt_l_Jn_ft1j9URo&m=Pqjp51g_yLc1VJh5FvH51WTEAxN_0R1eKyMKEqdEy3k&s=XOODNvNBr-maxA0SX4jUI_92NuGpkmiMZDZuFp2tjNY&e=">Montana</a>
<br>
<a href="https://urldefense.proofpoint.com/v2/url?u=http-3A__links.govdelivery.com-3A80_track-3Ftype-3Dclick-26enid-3DZWFzPTEmbWFpbGluZ2lkPTIwMTcwNTE5LjczNTkwODAxJm1lc3NhZ2VpZD1NREItUFJELUJVTC0yMDE3MDUxOS43MzU5MDgwMSZkYXRhYmFzZWlkPTEwMDEmc2VyaWFsPTE3MTM4NjA0JmVtYWlsaWQ9cG1jY29uYWhheUBvdS5lZHUmdXNlcmlkPXBtY2NvbmFoYXlAb3UuZWR1JmZsPSZleHRyYT1NdWx0aXZhcmlhdGVJZD0mJiY-3D-26-26-26141-26-26-26http-3A__www.irs.gov_Businesses_Small-2DBusinesses-2D-26-2DSelf-2DEmployed_Nebraska-2DPractitioner-2DLiaison-2DMeetings-2Dand-2DSeminars&d=DwMFAA&c=qKdtBuuu6dQK9MsRUVJ2DPXW6oayO8fu4TfEHS8sGNk&r=JWoxheO_PgFfUzPWeA-wusw-dYDMt_l_Jn_ft1j9URo&m=Pqjp51g_yLc1VJh5FvH51WTEAxN_0R1eKyMKEqdEy3k&s=l9askOWh-_dn8Fj7cRQtmkF6E48dhd1LUw2AVsYLrQs&e=">Nebraska</a>
<br>
<a href="https://urldefense.proofpoint.com/v2/url?u=http-3A__links.govdelivery.com-3A80_track-3Ftype-3Dclick-26enid-3DZWFzPTEmbWFpbGluZ2lkPTIwMTcwNTE5LjczNTkwODAxJm1lc3NhZ2VpZD1NREItUFJELUJVTC0yMDE3MDUxOS43MzU5MDgwMSZkYXRhYmFzZWlkPTEwMDEmc2VyaWFsPTE3MTM4NjA0JmVtYWlsaWQ9cG1jY29uYWhheUBvdS5lZHUmdXNlcmlkPXBtY2NvbmFoYXlAb3UuZWR1JmZsPSZleHRyYT1NdWx0aXZhcmlhdGVJZD0mJiY-3D-26-26-26142-26-26-26http-3A__www.irs.gov_Businesses_Small-2DBusinesses-2D-26-2DSelf-2DEmployed_Nevada-2DPractitioner-2DLiaison-2DMeetings-2Dand-2DSeminars&d=DwMFAA&c=qKdtBuuu6dQK9MsRUVJ2DPXW6oayO8fu4TfEHS8sGNk&r=JWoxheO_PgFfUzPWeA-wusw-dYDMt_l_Jn_ft1j9URo&m=Pqjp51g_yLc1VJh5FvH51WTEAxN_0R1eKyMKEqdEy3k&s=8sBI4abpBj6zIpVEhs6_ypM31nzxmoDY2vJwowNUNZU&e=">Nevada</a>
<br>
<a href="https://urldefense.proofpoint.com/v2/url?u=http-3A__links.govdelivery.com-3A80_track-3Ftype-3Dclick-26enid-3DZWFzPTEmbWFpbGluZ2lkPTIwMTcwNTE5LjczNTkwODAxJm1lc3NhZ2VpZD1NREItUFJELUJVTC0yMDE3MDUxOS43MzU5MDgwMSZkYXRhYmFzZWlkPTEwMDEmc2VyaWFsPTE3MTM4NjA0JmVtYWlsaWQ9cG1jY29uYWhheUBvdS5lZHUmdXNlcmlkPXBtY2NvbmFoYXlAb3UuZWR1JmZsPSZleHRyYT1NdWx0aXZhcmlhdGVJZD0mJiY-3D-26-26-26143-26-26-26http-3A__www.irs.gov_Businesses_Small-2DBusinesses-2D-26-2DSelf-2DEmployed_New-2DHampshire-2DPractitioner-2DLiaison-2DMeetings-2Dand-2DSeminars&d=DwMFAA&c=qKdtBuuu6dQK9MsRUVJ2DPXW6oayO8fu4TfEHS8sGNk&r=JWoxheO_PgFfUzPWeA-wusw-dYDMt_l_Jn_ft1j9URo&m=Pqjp51g_yLc1VJh5FvH51WTEAxN_0R1eKyMKEqdEy3k&s=rlVAt1cIdk62pfCgU4SkGegNrvK7Iz9Y3V0DFBPfgQk&e=">New
 Hampshire</a> <br>
<a href="https://urldefense.proofpoint.com/v2/url?u=http-3A__links.govdelivery.com-3A80_track-3Ftype-3Dclick-26enid-3DZWFzPTEmbWFpbGluZ2lkPTIwMTcwNTE5LjczNTkwODAxJm1lc3NhZ2VpZD1NREItUFJELUJVTC0yMDE3MDUxOS43MzU5MDgwMSZkYXRhYmFzZWlkPTEwMDEmc2VyaWFsPTE3MTM4NjA0JmVtYWlsaWQ9cG1jY29uYWhheUBvdS5lZHUmdXNlcmlkPXBtY2NvbmFoYXlAb3UuZWR1JmZsPSZleHRyYT1NdWx0aXZhcmlhdGVJZD0mJiY-3D-26-26-26144-26-26-26http-3A__www.irs.gov_Businesses_Small-2DBusinesses-2D-26-2DSelf-2DEmployed_New-2DJersey-2DPractitioner-2DLiaison-2DMeetings-2Dand-2DSeminars&d=DwMFAA&c=qKdtBuuu6dQK9MsRUVJ2DPXW6oayO8fu4TfEHS8sGNk&r=JWoxheO_PgFfUzPWeA-wusw-dYDMt_l_Jn_ft1j9URo&m=Pqjp51g_yLc1VJh5FvH51WTEAxN_0R1eKyMKEqdEy3k&s=wP88hPREJ8s2jb6xxsjJ0ASgl0l-p2sS_ACCGIkUAc4&e=">New
 Jersey</a> <br>
<a href="https://urldefense.proofpoint.com/v2/url?u=http-3A__links.govdelivery.com-3A80_track-3Ftype-3Dclick-26enid-3DZWFzPTEmbWFpbGluZ2lkPTIwMTcwNTE5LjczNTkwODAxJm1lc3NhZ2VpZD1NREItUFJELUJVTC0yMDE3MDUxOS43MzU5MDgwMSZkYXRhYmFzZWlkPTEwMDEmc2VyaWFsPTE3MTM4NjA0JmVtYWlsaWQ9cG1jY29uYWhheUBvdS5lZHUmdXNlcmlkPXBtY2NvbmFoYXlAb3UuZWR1JmZsPSZleHRyYT1NdWx0aXZhcmlhdGVJZD0mJiY-3D-26-26-26145-26-26-26http-3A__www.irs.gov_Businesses_Small-2DBusinesses-2D-26-2DSelf-2DEmployed_New-2DMexico-2DPractitioner-2DLiaison-2DMeetings-2Dand-2DSeminars&d=DwMFAA&c=qKdtBuuu6dQK9MsRUVJ2DPXW6oayO8fu4TfEHS8sGNk&r=JWoxheO_PgFfUzPWeA-wusw-dYDMt_l_Jn_ft1j9URo&m=Pqjp51g_yLc1VJh5FvH51WTEAxN_0R1eKyMKEqdEy3k&s=G-uR_WlAUmO6iD1n2IgvFJw-UrbGQITNW6jSJ_edNR4&e=">New
 Mexico</a> <br>
<a href="https://urldefense.proofpoint.com/v2/url?u=http-3A__links.govdelivery.com-3A80_track-3Ftype-3Dclick-26enid-3DZWFzPTEmbWFpbGluZ2lkPTIwMTcwNTE5LjczNTkwODAxJm1lc3NhZ2VpZD1NREItUFJELUJVTC0yMDE3MDUxOS43MzU5MDgwMSZkYXRhYmFzZWlkPTEwMDEmc2VyaWFsPTE3MTM4NjA0JmVtYWlsaWQ9cG1jY29uYWhheUBvdS5lZHUmdXNlcmlkPXBtY2NvbmFoYXlAb3UuZWR1JmZsPSZleHRyYT1NdWx0aXZhcmlhdGVJZD0mJiY-3D-26-26-26146-26-26-26http-3A__www.irs.gov_Businesses_Small-2DBusinesses-2D-26-2DSelf-2DEmployed_New-2DYork-2DPractitioner-2DLiaison-2DMeetings-2Dand-2DSeminars&d=DwMFAA&c=qKdtBuuu6dQK9MsRUVJ2DPXW6oayO8fu4TfEHS8sGNk&r=JWoxheO_PgFfUzPWeA-wusw-dYDMt_l_Jn_ft1j9URo&m=Pqjp51g_yLc1VJh5FvH51WTEAxN_0R1eKyMKEqdEy3k&s=Zt7o88Qai7MkSlBR1Ys69268-2yjQris_hSt-iCzMWo&e=">New
 York</a> <br>
<a href="https://urldefense.proofpoint.com/v2/url?u=http-3A__links.govdelivery.com-3A80_track-3Ftype-3Dclick-26enid-3DZWFzPTEmbWFpbGluZ2lkPTIwMTcwNTE5LjczNTkwODAxJm1lc3NhZ2VpZD1NREItUFJELUJVTC0yMDE3MDUxOS43MzU5MDgwMSZkYXRhYmFzZWlkPTEwMDEmc2VyaWFsPTE3MTM4NjA0JmVtYWlsaWQ9cG1jY29uYWhheUBvdS5lZHUmdXNlcmlkPXBtY2NvbmFoYXlAb3UuZWR1JmZsPSZleHRyYT1NdWx0aXZhcmlhdGVJZD0mJiY-3D-26-26-26147-26-26-26http-3A__www.irs.gov_Businesses_Small-2DBusinesses-2D-26-2DSelf-2DEmployed_North-2DCarolina-2DPractitioner-2DLiaison-2DMeetings-2Dand-2DSeminars&d=DwMFAA&c=qKdtBuuu6dQK9MsRUVJ2DPXW6oayO8fu4TfEHS8sGNk&r=JWoxheO_PgFfUzPWeA-wusw-dYDMt_l_Jn_ft1j9URo&m=Pqjp51g_yLc1VJh5FvH51WTEAxN_0R1eKyMKEqdEy3k&s=b-xAvDGlS_yNNKMhfzCjRuVAtKBKlFFVVoh-S8xiG4o&e=">North
 Carolina</a></p>
<hr>
<p><a href="https://urldefense.proofpoint.com/v2/url?u=http-3A__links.govdelivery.com-3A80_track-3Ftype-3Dclick-26enid-3DZWFzPTEmbWFpbGluZ2lkPTIwMTcwNTE5LjczNTkwODAxJm1lc3NhZ2VpZD1NREItUFJELUJVTC0yMDE3MDUxOS43MzU5MDgwMSZkYXRhYmFzZWlkPTEwMDEmc2VyaWFsPTE3MTM4NjA0JmVtYWlsaWQ9cG1jY29uYWhheUBvdS5lZHUmdXNlcmlkPXBtY2NvbmFoYXlAb3UuZWR1JmZsPSZleHRyYT1NdWx0aXZhcmlhdGVJZD0mJiY-3D-26-26-26148-26-26-26http-3A__www.irs.gov_Businesses_Small-2DBusinesses-2D-26-2DSelf-2DEmployed_North-2DDakota-2DPractitioner-2DLiaison-2DMeetings-2Dand-2DSeminars&d=DwMFAA&c=qKdtBuuu6dQK9MsRUVJ2DPXW6oayO8fu4TfEHS8sGNk&r=JWoxheO_PgFfUzPWeA-wusw-dYDMt_l_Jn_ft1j9URo&m=Pqjp51g_yLc1VJh5FvH51WTEAxN_0R1eKyMKEqdEy3k&s=ns-4CD7LLeIxMkZNrmolMqkMFIDGz61aku96Gqj9Nis&e=">North
 Dakota</a> <br>
<a href="https://urldefense.proofpoint.com/v2/url?u=http-3A__links.govdelivery.com-3A80_track-3Ftype-3Dclick-26enid-3DZWFzPTEmbWFpbGluZ2lkPTIwMTcwNTE5LjczNTkwODAxJm1lc3NhZ2VpZD1NREItUFJELUJVTC0yMDE3MDUxOS43MzU5MDgwMSZkYXRhYmFzZWlkPTEwMDEmc2VyaWFsPTE3MTM4NjA0JmVtYWlsaWQ9cG1jY29uYWhheUBvdS5lZHUmdXNlcmlkPXBtY2NvbmFoYXlAb3UuZWR1JmZsPSZleHRyYT1NdWx0aXZhcmlhdGVJZD0mJiY-3D-26-26-26149-26-26-26http-3A__www.irs.gov_Businesses_Small-2DBusinesses-2D-26-2DSelf-2DEmployed_Ohio-2DPractitioner-2DLiaison-2DMeetings-2Dand-2DSeminars&d=DwMFAA&c=qKdtBuuu6dQK9MsRUVJ2DPXW6oayO8fu4TfEHS8sGNk&r=JWoxheO_PgFfUzPWeA-wusw-dYDMt_l_Jn_ft1j9URo&m=Pqjp51g_yLc1VJh5FvH51WTEAxN_0R1eKyMKEqdEy3k&s=JqH1VXmoPm4rZpIpJTpovLO9-kBD8f7OyvxMikEL0Mc&e=">Ohio</a>
<br>
<a href="https://urldefense.proofpoint.com/v2/url?u=http-3A__links.govdelivery.com-3A80_track-3Ftype-3Dclick-26enid-3DZWFzPTEmbWFpbGluZ2lkPTIwMTcwNTE5LjczNTkwODAxJm1lc3NhZ2VpZD1NREItUFJELUJVTC0yMDE3MDUxOS43MzU5MDgwMSZkYXRhYmFzZWlkPTEwMDEmc2VyaWFsPTE3MTM4NjA0JmVtYWlsaWQ9cG1jY29uYWhheUBvdS5lZHUmdXNlcmlkPXBtY2NvbmFoYXlAb3UuZWR1JmZsPSZleHRyYT1NdWx0aXZhcmlhdGVJZD0mJiY-3D-26-26-26150-26-26-26http-3A__www.irs.gov_Businesses_Small-2DBusinesses-2D-26-2DSelf-2DEmployed_Oklahoma-2DPractitioner-2DLiaison-2DMeetings-2Dand-2DSeminars&d=DwMFAA&c=qKdtBuuu6dQK9MsRUVJ2DPXW6oayO8fu4TfEHS8sGNk&r=JWoxheO_PgFfUzPWeA-wusw-dYDMt_l_Jn_ft1j9URo&m=Pqjp51g_yLc1VJh5FvH51WTEAxN_0R1eKyMKEqdEy3k&s=R6-tCGYFBIahKIniKPpNqlMiMs0kan1mLu7AOeSPv2g&e=">Oklahoma</a>
<br>
<a href="https://urldefense.proofpoint.com/v2/url?u=http-3A__links.govdelivery.com-3A80_track-3Ftype-3Dclick-26enid-3DZWFzPTEmbWFpbGluZ2lkPTIwMTcwNTE5LjczNTkwODAxJm1lc3NhZ2VpZD1NREItUFJELUJVTC0yMDE3MDUxOS43MzU5MDgwMSZkYXRhYmFzZWlkPTEwMDEmc2VyaWFsPTE3MTM4NjA0JmVtYWlsaWQ9cG1jY29uYWhheUBvdS5lZHUmdXNlcmlkPXBtY2NvbmFoYXlAb3UuZWR1JmZsPSZleHRyYT1NdWx0aXZhcmlhdGVJZD0mJiY-3D-26-26-26151-26-26-26http-3A__www.irs.gov_Businesses_Small-2DBusinesses-2D-26-2DSelf-2DEmployed_Oregon-2DPractitioner-2DLiaison-2DMeetings-2Dand-2DSeminars&d=DwMFAA&c=qKdtBuuu6dQK9MsRUVJ2DPXW6oayO8fu4TfEHS8sGNk&r=JWoxheO_PgFfUzPWeA-wusw-dYDMt_l_Jn_ft1j9URo&m=Pqjp51g_yLc1VJh5FvH51WTEAxN_0R1eKyMKEqdEy3k&s=j9i8DGK4KxqRBR3GFH9WH4Wjxh1YLKYBBARyr78Jn5s&e=">Oregon</a>
<br>
<a href="https://urldefense.proofpoint.com/v2/url?u=http-3A__links.govdelivery.com-3A80_track-3Ftype-3Dclick-26enid-3DZWFzPTEmbWFpbGluZ2lkPTIwMTcwNTE5LjczNTkwODAxJm1lc3NhZ2VpZD1NREItUFJELUJVTC0yMDE3MDUxOS43MzU5MDgwMSZkYXRhYmFzZWlkPTEwMDEmc2VyaWFsPTE3MTM4NjA0JmVtYWlsaWQ9cG1jY29uYWhheUBvdS5lZHUmdXNlcmlkPXBtY2NvbmFoYXlAb3UuZWR1JmZsPSZleHRyYT1NdWx0aXZhcmlhdGVJZD0mJiY-3D-26-26-26152-26-26-26http-3A__www.irs.gov_Businesses_Small-2DBusinesses-2D-26-2DSelf-2DEmployed_Pennsylvania-2DPractitioner-2DLiaison-2DMeetings-2Dand-2DSeminars&d=DwMFAA&c=qKdtBuuu6dQK9MsRUVJ2DPXW6oayO8fu4TfEHS8sGNk&r=JWoxheO_PgFfUzPWeA-wusw-dYDMt_l_Jn_ft1j9URo&m=Pqjp51g_yLc1VJh5FvH51WTEAxN_0R1eKyMKEqdEy3k&s=EJLb5tIO5oEOiwpTF1VvXP7yD9eNAcgYr86Ou89H5Fw&e=">Pennsylvania</a>
<br>
<a href="https://urldefense.proofpoint.com/v2/url?u=http-3A__links.govdelivery.com-3A80_track-3Ftype-3Dclick-26enid-3DZWFzPTEmbWFpbGluZ2lkPTIwMTcwNTE5LjczNTkwODAxJm1lc3NhZ2VpZD1NREItUFJELUJVTC0yMDE3MDUxOS43MzU5MDgwMSZkYXRhYmFzZWlkPTEwMDEmc2VyaWFsPTE3MTM4NjA0JmVtYWlsaWQ9cG1jY29uYWhheUBvdS5lZHUmdXNlcmlkPXBtY2NvbmFoYXlAb3UuZWR1JmZsPSZleHRyYT1NdWx0aXZhcmlhdGVJZD0mJiY-3D-26-26-26153-26-26-26http-3A__www.irs.gov_Businesses_Small-2DBusinesses-2D-26-2DSelf-2DEmployed_Rhode-2DIsland-2DPractitioner-2DLiaison-2DMeetings-2Dand-2DSeminars&d=DwMFAA&c=qKdtBuuu6dQK9MsRUVJ2DPXW6oayO8fu4TfEHS8sGNk&r=JWoxheO_PgFfUzPWeA-wusw-dYDMt_l_Jn_ft1j9URo&m=Pqjp51g_yLc1VJh5FvH51WTEAxN_0R1eKyMKEqdEy3k&s=GyLU1xJIczRH9UWBHzEfJVoKk2FxV3pKEm1oEU2I1cY&e=">Rhode
 Island</a> <br>
<a href="https://urldefense.proofpoint.com/v2/url?u=http-3A__links.govdelivery.com-3A80_track-3Ftype-3Dclick-26enid-3DZWFzPTEmbWFpbGluZ2lkPTIwMTcwNTE5LjczNTkwODAxJm1lc3NhZ2VpZD1NREItUFJELUJVTC0yMDE3MDUxOS43MzU5MDgwMSZkYXRhYmFzZWlkPTEwMDEmc2VyaWFsPTE3MTM4NjA0JmVtYWlsaWQ9cG1jY29uYWhheUBvdS5lZHUmdXNlcmlkPXBtY2NvbmFoYXlAb3UuZWR1JmZsPSZleHRyYT1NdWx0aXZhcmlhdGVJZD0mJiY-3D-26-26-26154-26-26-26http-3A__www.irs.gov_Businesses_Small-2DBusinesses-2D-26-2DSelf-2DEmployed_South-2DCarolina-2DPractitioner-2DLiaison-2DMeetings-2Dand-2DSeminars&d=DwMFAA&c=qKdtBuuu6dQK9MsRUVJ2DPXW6oayO8fu4TfEHS8sGNk&r=JWoxheO_PgFfUzPWeA-wusw-dYDMt_l_Jn_ft1j9URo&m=Pqjp51g_yLc1VJh5FvH51WTEAxN_0R1eKyMKEqdEy3k&s=BXVDs3OyUP5fRe9eRJcZJ5zHMd_91jNGZ1vAYn_2HU4&e=">South
 Carolina</a> <br>
<a href="https://urldefense.proofpoint.com/v2/url?u=http-3A__links.govdelivery.com-3A80_track-3Ftype-3Dclick-26enid-3DZWFzPTEmbWFpbGluZ2lkPTIwMTcwNTE5LjczNTkwODAxJm1lc3NhZ2VpZD1NREItUFJELUJVTC0yMDE3MDUxOS43MzU5MDgwMSZkYXRhYmFzZWlkPTEwMDEmc2VyaWFsPTE3MTM4NjA0JmVtYWlsaWQ9cG1jY29uYWhheUBvdS5lZHUmdXNlcmlkPXBtY2NvbmFoYXlAb3UuZWR1JmZsPSZleHRyYT1NdWx0aXZhcmlhdGVJZD0mJiY-3D-26-26-26155-26-26-26http-3A__www.irs.gov_Businesses_Small-2DBusinesses-2D-26-2DSelf-2DEmployed_South-2DDakota-2DPractitioner-2DLiaison-2DMeetings-2Dand-2DSeminars&d=DwMFAA&c=qKdtBuuu6dQK9MsRUVJ2DPXW6oayO8fu4TfEHS8sGNk&r=JWoxheO_PgFfUzPWeA-wusw-dYDMt_l_Jn_ft1j9URo&m=Pqjp51g_yLc1VJh5FvH51WTEAxN_0R1eKyMKEqdEy3k&s=4lrricXSzxQGkn_L0YLlDhORRBZGwCZPzuf71iyRjWY&e=">South
 Dakota</a> <br>
<a href="https://urldefense.proofpoint.com/v2/url?u=http-3A__links.govdelivery.com-3A80_track-3Ftype-3Dclick-26enid-3DZWFzPTEmbWFpbGluZ2lkPTIwMTcwNTE5LjczNTkwODAxJm1lc3NhZ2VpZD1NREItUFJELUJVTC0yMDE3MDUxOS43MzU5MDgwMSZkYXRhYmFzZWlkPTEwMDEmc2VyaWFsPTE3MTM4NjA0JmVtYWlsaWQ9cG1jY29uYWhheUBvdS5lZHUmdXNlcmlkPXBtY2NvbmFoYXlAb3UuZWR1JmZsPSZleHRyYT1NdWx0aXZhcmlhdGVJZD0mJiY-3D-26-26-26156-26-26-26http-3A__www.irs.gov_Businesses_Small-2DBusinesses-2D-26-2DSelf-2DEmployed_Tennessee-2DPractitioner-2DLiaison-2DMeetings-2Dand-2DSeminars&d=DwMFAA&c=qKdtBuuu6dQK9MsRUVJ2DPXW6oayO8fu4TfEHS8sGNk&r=JWoxheO_PgFfUzPWeA-wusw-dYDMt_l_Jn_ft1j9URo&m=Pqjp51g_yLc1VJh5FvH51WTEAxN_0R1eKyMKEqdEy3k&s=2IIjeuOY7mjvutJwnyrcCuKBYbKn59y4kH54spgz5SQ&e=">Tennessee</a>
<br>
<a href="https://urldefense.proofpoint.com/v2/url?u=http-3A__links.govdelivery.com-3A80_track-3Ftype-3Dclick-26enid-3DZWFzPTEmbWFpbGluZ2lkPTIwMTcwNTE5LjczNTkwODAxJm1lc3NhZ2VpZD1NREItUFJELUJVTC0yMDE3MDUxOS43MzU5MDgwMSZkYXRhYmFzZWlkPTEwMDEmc2VyaWFsPTE3MTM4NjA0JmVtYWlsaWQ9cG1jY29uYWhheUBvdS5lZHUmdXNlcmlkPXBtY2NvbmFoYXlAb3UuZWR1JmZsPSZleHRyYT1NdWx0aXZhcmlhdGVJZD0mJiY-3D-26-26-26157-26-26-26http-3A__www.irs.gov_Businesses_Small-2DBusinesses-2D-26-2DSelf-2DEmployed_Texas-2DPractitioner-2DLiaison-2DMeetings-2Dand-2DSeminars&d=DwMFAA&c=qKdtBuuu6dQK9MsRUVJ2DPXW6oayO8fu4TfEHS8sGNk&r=JWoxheO_PgFfUzPWeA-wusw-dYDMt_l_Jn_ft1j9URo&m=Pqjp51g_yLc1VJh5FvH51WTEAxN_0R1eKyMKEqdEy3k&s=zHQWtdcWgSt-GEr6PQl7P1Bx9qtIwnWwnBB0ey_Zre8&e=">Texas</a>
<br>
<a href="https://urldefense.proofpoint.com/v2/url?u=http-3A__links.govdelivery.com-3A80_track-3Ftype-3Dclick-26enid-3DZWFzPTEmbWFpbGluZ2lkPTIwMTcwNTE5LjczNTkwODAxJm1lc3NhZ2VpZD1NREItUFJELUJVTC0yMDE3MDUxOS43MzU5MDgwMSZkYXRhYmFzZWlkPTEwMDEmc2VyaWFsPTE3MTM4NjA0JmVtYWlsaWQ9cG1jY29uYWhheUBvdS5lZHUmdXNlcmlkPXBtY2NvbmFoYXlAb3UuZWR1JmZsPSZleHRyYT1NdWx0aXZhcmlhdGVJZD0mJiY-3D-26-26-26158-26-26-26http-3A__www.irs.gov_Businesses_Small-2DBusinesses-2D-26-2DSelf-2DEmployed_Utah-2DPractitioner-2DLiaison-2DMeetings-2Dand-2DSeminars&d=DwMFAA&c=qKdtBuuu6dQK9MsRUVJ2DPXW6oayO8fu4TfEHS8sGNk&r=JWoxheO_PgFfUzPWeA-wusw-dYDMt_l_Jn_ft1j9URo&m=Pqjp51g_yLc1VJh5FvH51WTEAxN_0R1eKyMKEqdEy3k&s=XXGUmL1VK7iN2liIBHgXpjjXIye89AaZJJ0kHmgxLkE&e=">Utah</a>
<br>
<a href="https://urldefense.proofpoint.com/v2/url?u=http-3A__links.govdelivery.com-3A80_track-3Ftype-3Dclick-26enid-3DZWFzPTEmbWFpbGluZ2lkPTIwMTcwNTE5LjczNTkwODAxJm1lc3NhZ2VpZD1NREItUFJELUJVTC0yMDE3MDUxOS43MzU5MDgwMSZkYXRhYmFzZWlkPTEwMDEmc2VyaWFsPTE3MTM4NjA0JmVtYWlsaWQ9cG1jY29uYWhheUBvdS5lZHUmdXNlcmlkPXBtY2NvbmFoYXlAb3UuZWR1JmZsPSZleHRyYT1NdWx0aXZhcmlhdGVJZD0mJiY-3D-26-26-26159-26-26-26http-3A__www.irs.gov_Businesses_Small-2DBusinesses-2D-26-2DSelf-2DEmployed_Vermont-2DPractitioner-2DLiaison-2DMeetings-2Dand-2DSeminars&d=DwMFAA&c=qKdtBuuu6dQK9MsRUVJ2DPXW6oayO8fu4TfEHS8sGNk&r=JWoxheO_PgFfUzPWeA-wusw-dYDMt_l_Jn_ft1j9URo&m=Pqjp51g_yLc1VJh5FvH51WTEAxN_0R1eKyMKEqdEy3k&s=jGMF51JYWU2KZD3kDBSkt8uNa8NKnrt-AsbtGv2xZB4&e=">Vermont</a>
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<a href="https://urldefense.proofpoint.com/v2/url?u=http-3A__links.govdelivery.com-3A80_track-3Ftype-3Dclick-26enid-3DZWFzPTEmbWFpbGluZ2lkPTIwMTcwNTE5LjczNTkwODAxJm1lc3NhZ2VpZD1NREItUFJELUJVTC0yMDE3MDUxOS43MzU5MDgwMSZkYXRhYmFzZWlkPTEwMDEmc2VyaWFsPTE3MTM4NjA0JmVtYWlsaWQ9cG1jY29uYWhheUBvdS5lZHUmdXNlcmlkPXBtY2NvbmFoYXlAb3UuZWR1JmZsPSZleHRyYT1NdWx0aXZhcmlhdGVJZD0mJiY-3D-26-26-26160-26-26-26http-3A__www.irs.gov_Businesses_Small-2DBusinesses-2D-26-2DSelf-2DEmployed_Virginia-2DPractitioner-2DLiaison-2DMeetings-2Dand-2DSeminars&d=DwMFAA&c=qKdtBuuu6dQK9MsRUVJ2DPXW6oayO8fu4TfEHS8sGNk&r=JWoxheO_PgFfUzPWeA-wusw-dYDMt_l_Jn_ft1j9URo&m=Pqjp51g_yLc1VJh5FvH51WTEAxN_0R1eKyMKEqdEy3k&s=4NV-jZKpTZxMrwea00kbblATCAmEv6jgFf5vDm04wv8&e=">Virginia</a>
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<a href="https://urldefense.proofpoint.com/v2/url?u=http-3A__links.govdelivery.com-3A80_track-3Ftype-3Dclick-26enid-3DZWFzPTEmbWFpbGluZ2lkPTIwMTcwNTE5LjczNTkwODAxJm1lc3NhZ2VpZD1NREItUFJELUJVTC0yMDE3MDUxOS43MzU5MDgwMSZkYXRhYmFzZWlkPTEwMDEmc2VyaWFsPTE3MTM4NjA0JmVtYWlsaWQ9cG1jY29uYWhheUBvdS5lZHUmdXNlcmlkPXBtY2NvbmFoYXlAb3UuZWR1JmZsPSZleHRyYT1NdWx0aXZhcmlhdGVJZD0mJiY-3D-26-26-26161-26-26-26http-3A__www.irs.gov_Businesses_Small-2DBusinesses-2D-26-2DSelf-2DEmployed_Washington-2DPractitioner-2DLiaison-2DMeetings-2Dand-2DSeminars&d=DwMFAA&c=qKdtBuuu6dQK9MsRUVJ2DPXW6oayO8fu4TfEHS8sGNk&r=JWoxheO_PgFfUzPWeA-wusw-dYDMt_l_Jn_ft1j9URo&m=Pqjp51g_yLc1VJh5FvH51WTEAxN_0R1eKyMKEqdEy3k&s=EirNTnCdetftPaUZPWMGDDnpHWg6MFKHu0oausn2ka4&e=">Washington</a>
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<a href="https://urldefense.proofpoint.com/v2/url?u=http-3A__links.govdelivery.com-3A80_track-3Ftype-3Dclick-26enid-3DZWFzPTEmbWFpbGluZ2lkPTIwMTcwNTE5LjczNTkwODAxJm1lc3NhZ2VpZD1NREItUFJELUJVTC0yMDE3MDUxOS43MzU5MDgwMSZkYXRhYmFzZWlkPTEwMDEmc2VyaWFsPTE3MTM4NjA0JmVtYWlsaWQ9cG1jY29uYWhheUBvdS5lZHUmdXNlcmlkPXBtY2NvbmFoYXlAb3UuZWR1JmZsPSZleHRyYT1NdWx0aXZhcmlhdGVJZD0mJiY-3D-26-26-26162-26-26-26http-3A__www.irs.gov_Businesses_Small-2DBusinesses-2D-26-2DSelf-2DEmployed_West-2DVirginia-2DPractitioner-2DLiaison-2DMeetings-2Dand-2DSeminars&d=DwMFAA&c=qKdtBuuu6dQK9MsRUVJ2DPXW6oayO8fu4TfEHS8sGNk&r=JWoxheO_PgFfUzPWeA-wusw-dYDMt_l_Jn_ft1j9URo&m=Pqjp51g_yLc1VJh5FvH51WTEAxN_0R1eKyMKEqdEy3k&s=F-Oeget1QHCzTVHKCM4-rVoKTCFMBcGJhgamIzflaKg&e=">West
 Virginia</a> <br>
<a href="https://urldefense.proofpoint.com/v2/url?u=http-3A__links.govdelivery.com-3A80_track-3Ftype-3Dclick-26enid-3DZWFzPTEmbWFpbGluZ2lkPTIwMTcwNTE5LjczNTkwODAxJm1lc3NhZ2VpZD1NREItUFJELUJVTC0yMDE3MDUxOS43MzU5MDgwMSZkYXRhYmFzZWlkPTEwMDEmc2VyaWFsPTE3MTM4NjA0JmVtYWlsaWQ9cG1jY29uYWhheUBvdS5lZHUmdXNlcmlkPXBtY2NvbmFoYXlAb3UuZWR1JmZsPSZleHRyYT1NdWx0aXZhcmlhdGVJZD0mJiY-3D-26-26-26163-26-26-26http-3A__www.irs.gov_Businesses_Small-2DBusinesses-2D-26-2DSelf-2DEmployed_Wisconsin-2DPractitioner-2DLiaison-2DMeetings-2Dand-2DSeminars&d=DwMFAA&c=qKdtBuuu6dQK9MsRUVJ2DPXW6oayO8fu4TfEHS8sGNk&r=JWoxheO_PgFfUzPWeA-wusw-dYDMt_l_Jn_ft1j9URo&m=Pqjp51g_yLc1VJh5FvH51WTEAxN_0R1eKyMKEqdEy3k&s=aHfRzs-gT6Rr0XsvptRJhJ6IgvQOO0wZTaooGxX-DD8&e=">Wisconsin</a>
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<a href="https://urldefense.proofpoint.com/v2/url?u=http-3A__links.govdelivery.com-3A80_track-3Ftype-3Dclick-26enid-3DZWFzPTEmbWFpbGluZ2lkPTIwMTcwNTE5LjczNTkwODAxJm1lc3NhZ2VpZD1NREItUFJELUJVTC0yMDE3MDUxOS43MzU5MDgwMSZkYXRhYmFzZWlkPTEwMDEmc2VyaWFsPTE3MTM4NjA0JmVtYWlsaWQ9cG1jY29uYWhheUBvdS5lZHUmdXNlcmlkPXBtY2NvbmFoYXlAb3UuZWR1JmZsPSZleHRyYT1NdWx0aXZhcmlhdGVJZD0mJiY-3D-26-26-26164-26-26-26http-3A__www.irs.gov_Businesses_Small-2DBusinesses-2D-26-2DSelf-2DEmployed_Wyoming-2DPractitioner-2DLiaison-2DMeetings-2Dand-2DSeminars&d=DwMFAA&c=qKdtBuuu6dQK9MsRUVJ2DPXW6oayO8fu4TfEHS8sGNk&r=JWoxheO_PgFfUzPWeA-wusw-dYDMt_l_Jn_ft1j9URo&m=Pqjp51g_yLc1VJh5FvH51WTEAxN_0R1eKyMKEqdEy3k&s=f0RLzL9DL4qA5ec5O9J6V3QMmV7I48DNI8jiNo0Fhi4&e=">Wyoming</a></p>
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<p style="font-size: 10pt;"><a href="#top">Back to top</a></p>
</td>
<td style="vertical-align: top; background-color: #ffffff;">
<h3><a name="top"></a>Issue Number:  2017-20</h3>
<h3>Inside This Issue</h3>
<br>
<ol>
<li><a href="#First">e-Services, Transcript Delivery System Unavailable Memorial Day Weekend</a>
</li><li><a href="#Second">Opportunity Coming to Participate in New Correspondence Examination Digital Pilot Program</a>
</li><li><a href="#Third">Deadline for the Information Reporting Program Advisory Committee (IRPAC) is May 21</a>
</li><li><a href="#Fourth">Tax Pros Can Earn 18 CPE Credits at the 2017 IRS Nationwide Tax Forums</a>
</li><li><a href="#Fifth">IRS Announces Three New Members for Advisory Committee on Tax Exempt and Government Entities</a>
</li><li><a href="#Sixth">Military Tax Tips</a> </li><li><a href="#Seventh">Technical Guidance</a> </li></ol>
<p> </p>
<hr>
<a name="first"></a><strong>1.  e-Services, Transcript Delivery System Unavailable Memorial Day Weekend</strong>
<hr>
 <p>The IRS will conduct systems maintenance beginning Friday, May 26, 2017 at 6 p.m. EDT and ending on Tuesday, May 30, 2017 at 5 a.m. EDT. During this time, e-Services Transcript Delivery System, TIN Matching, e-file and ACA applications will not be available.</p>
<p>Mark your calendars for June: E-Services also will be unavailable from Thursday, June 15 at 6 p.m. through Monday, June 19 at 6 a.m. as it moves to a different platform as part of a technology upgrade. All applications – including the Transcript Delivery
 System and TIN Matching – will be offline during this timeframe.</p>
<p style="font-size: 10pt;"><a href="#top">Back to top</a></p>
<hr>
<a name="second"></a><strong>2.  Opportunity Coming to Participate in New Correspondence Examination Digital Pilot Program</strong>
<hr>
 <p>The IRS Taxpayer Digital Communications (TDC) Secure Messaging pilot program has started with correspondence examinations involving Schedule A and has expanded to include some other issues. During the pilot the IRS will invite approximately 8,000 taxpayers
 under correspondence examinations to communicate with the Service using secure messaging through digital communication channels.</p>
<p>The pilot program is by invitation only. Taxpayers and their tax professionals with valid powers of attorney (POA) can participate only if the client receives a marketing insert or letter saying they are eligible.</p>
<p>If your client is invited, encourage him or her to volunteer for this pilot program. Your POA must already be on file and showing on the Centralized Authorization File (CAF) system before you as a tax professional can participate.</p>
<p>After your client receives an invitation and registers via IRS Secure Access, you must also authenticate via IRS Secure Access under your own SSN and complete the “Request Access” verification process. After IRS verifies the POA is authorized, you will have
 access to your own secure message mailbox in TDC to receive copies of messages and communicate with IRS.</p>
<p>The tax professional community is an important part of our process for improving customer service. We appreciate and value your input.</p>
<p style="font-size: 10pt;"><a href="#top">Back to top</a></p>
<hr>
<a name="third"></a><strong>3.  Deadline for the Information Reporting Program Advisory Committee (IRPAC) is May 21</strong>
<hr>
 <p>The Internal Revenue Service is accepting applications for the <a href="https://urldefense.proofpoint.com/v2/url?u=http-3A__links.govdelivery.com-3A80_track-3Ftype-3Dclick-26enid-3DZWFzPTEmbWFpbGluZ2lkPTIwMTcwNTE5LjczNTkwODAxJm1lc3NhZ2VpZD1NREItUFJELUJVTC0yMDE3MDUxOS43MzU5MDgwMSZkYXRhYmFzZWlkPTEwMDEmc2VyaWFsPTE3MTM4NjA0JmVtYWlsaWQ9cG1jY29uYWhheUBvdS5lZHUmdXNlcmlkPXBtY2NvbmFoYXlAb3UuZWR1JmZsPSZleHRyYT1NdWx0aXZhcmlhdGVJZD0mJiY-3D-26-26-26165-26-26-26https-3A__www.irs.gov_tax-2Dprofessionals_information-2Dreporting-2Dprogram-2Dadvisory-2Dcommittee-2Dirpac-2Dopen-2Dseason&d=DwMFAA&c=qKdtBuuu6dQK9MsRUVJ2DPXW6oayO8fu4TfEHS8sGNk&r=JWoxheO_PgFfUzPWeA-wusw-dYDMt_l_Jn_ft1j9URo&m=Pqjp51g_yLc1VJh5FvH51WTEAxN_0R1eKyMKEqdEy3k&s=T5QYcAxsfH7pgrmKGDfsAli8iD0cXWV_x-QROTOEC-0&e=" target="_blank">
IRPAC</a> through May 21, 2017. IRPAC provides recommendations to the IRS on various tax administration issues. All applicants must complete and submit an application, tax check waiver form, and resume.</p>
<p style="font-size: 10pt;"><a href="#top">Back to top</a></p>
<hr>
<a name="fourth"></a><strong>4.  Tax Pros Can Earn 18 CPE Credits at the 2017 IRS Nationwide Tax Forums</strong>
<hr>
 <p>The IRS encourages tax professionals to register for the <a href="https://urldefense.proofpoint.com/v2/url?u=http-3A__links.govdelivery.com-3A80_track-3Ftype-3Dclick-26enid-3DZWFzPTEmbWFpbGluZ2lkPTIwMTcwNTE5LjczNTkwODAxJm1lc3NhZ2VpZD1NREItUFJELUJVTC0yMDE3MDUxOS43MzU5MDgwMSZkYXRhYmFzZWlkPTEwMDEmc2VyaWFsPTE3MTM4NjA0JmVtYWlsaWQ9cG1jY29uYWhheUBvdS5lZHUmdXNlcmlkPXBtY2NvbmFoYXlAb3UuZWR1JmZsPSZleHRyYT1NdWx0aXZhcmlhdGVJZD0mJiY-3D-26-26-26166-26-26-26https-3A__www.irs.gov_uac_newsroom_registration-2Dnow-2Dopen-2Dfor-2Dthe-2D2017-2Dirs-2Dnationwide-2Dtax-2Dforums&d=DwMFAA&c=qKdtBuuu6dQK9MsRUVJ2DPXW6oayO8fu4TfEHS8sGNk&r=JWoxheO_PgFfUzPWeA-wusw-dYDMt_l_Jn_ft1j9URo&m=Pqjp51g_yLc1VJh5FvH51WTEAxN_0R1eKyMKEqdEy3k&s=8MCqc1wkVcsHmfWKKKbp89MVEfHJnVuNM05YQzvN7tw&e=" target="_blank">
2017 IRS Nationwide Tax Forums</a> for an opportunity to earn up to 18 continuing professional education credits at any of the five forums held throughout the country beginning this July. Tax professionals who register by May 31 qualify for an early-bird rate
 of $235.</p>
<p style="font-size: 10pt;"><a href="#top">Back to top</a></p>
<hr>
<a name="fifth"></a><strong>5.  IRS Announces Three New Members for Advisory Committee on Tax Exempt and Government Entities</strong>
<hr>
 <p>The Internal Revenue Service <a href="https://urldefense.proofpoint.com/v2/url?u=http-3A__links.govdelivery.com-3A80_track-3Ftype-3Dclick-26enid-3DZWFzPTEmbWFpbGluZ2lkPTIwMTcwNTE5LjczNTkwODAxJm1lc3NhZ2VpZD1NREItUFJELUJVTC0yMDE3MDUxOS43MzU5MDgwMSZkYXRhYmFzZWlkPTEwMDEmc2VyaWFsPTE3MTM4NjA0JmVtYWlsaWQ9cG1jY29uYWhheUBvdS5lZHUmdXNlcmlkPXBtY2NvbmFoYXlAb3UuZWR1JmZsPSZleHRyYT1NdWx0aXZhcmlhdGVJZD0mJiY-3D-26-26-26167-26-26-26https-3A__www.irs.gov_uac_newsroom_irs-2Dannounces-2Dthree-2Dnew-2Dmembers-2Dfor-2Dadvisory-2Dcommittee-2Don-2Dtax-2Dexempt-2Dand-2Dgovernment-2Dentities&d=DwMFAA&c=qKdtBuuu6dQK9MsRUVJ2DPXW6oayO8fu4TfEHS8sGNk&r=JWoxheO_PgFfUzPWeA-wusw-dYDMt_l_Jn_ft1j9URo&m=Pqjp51g_yLc1VJh5FvH51WTEAxN_0R1eKyMKEqdEy3k&s=bXeYzActvCJMv0c6ftvOIwaommyryDZfQz6x8QSy0SI&e=" target="_blank">
announced</a> the appointment of three new members to the Advisory Committee on Tax Exempt and Government Entities (ACT). The ACT will present its annual report and recommendations to IRS leadership at a public meeting on June 7.</p>
<p style="font-size: 10pt;"><a href="#top">Back to top</a></p>
<hr>
<a name="sixth"></a><strong>6.  Military Tax Tips</strong>
<hr>
 <p>Learn about the special tax benefits that apply to members of the Armed Forces by watching this new
<a href="https://urldefense.proofpoint.com/v2/url?u=http-3A__links.govdelivery.com-3A80_track-3Ftype-3Dclick-26enid-3DZWFzPTEmbWFpbGluZ2lkPTIwMTcwNTE5LjczNTkwODAxJm1lc3NhZ2VpZD1NREItUFJELUJVTC0yMDE3MDUxOS43MzU5MDgwMSZkYXRhYmFzZWlkPTEwMDEmc2VyaWFsPTE3MTM4NjA0JmVtYWlsaWQ9cG1jY29uYWhheUBvdS5lZHUmdXNlcmlkPXBtY2NvbmFoYXlAb3UuZWR1JmZsPSZleHRyYT1NdWx0aXZhcmlhdGVJZD0mJiY-3D-26-26-26168-26-26-26https-3A__www.youtube.com_watch-3Fv-3DL7zwBKuU0YQ&d=DwMFAA&c=qKdtBuuu6dQK9MsRUVJ2DPXW6oayO8fu4TfEHS8sGNk&r=JWoxheO_PgFfUzPWeA-wusw-dYDMt_l_Jn_ft1j9URo&m=Pqjp51g_yLc1VJh5FvH51WTEAxN_0R1eKyMKEqdEy3k&s=pZFcRX6M4e3sWdKQ5oxgLM2MZNaZgZFTY0jrcwBmCWM&e=" target="_blank">
YouTube video</a>.</p>
<p>Watch this and other videos on the <a href="https://urldefense.proofpoint.com/v2/url?u=http-3A__links.govdelivery.com-3A80_track-3Ftype-3Dclick-26enid-3DZWFzPTEmbWFpbGluZ2lkPTIwMTcwNTE5LjczNTkwODAxJm1lc3NhZ2VpZD1NREItUFJELUJVTC0yMDE3MDUxOS43MzU5MDgwMSZkYXRhYmFzZWlkPTEwMDEmc2VyaWFsPTE3MTM4NjA0JmVtYWlsaWQ9cG1jY29uYWhheUBvdS5lZHUmdXNlcmlkPXBtY2NvbmFoYXlAb3UuZWR1JmZsPSZleHRyYT1NdWx0aXZhcmlhdGVJZD0mJiY-3D-26-26-26169-26-26-26https-3A__www.youtube.com_user_irsvideos&d=DwMFAA&c=qKdtBuuu6dQK9MsRUVJ2DPXW6oayO8fu4TfEHS8sGNk&r=JWoxheO_PgFfUzPWeA-wusw-dYDMt_l_Jn_ft1j9URo&m=Pqjp51g_yLc1VJh5FvH51WTEAxN_0R1eKyMKEqdEy3k&s=h-Q4wkuOCTYtjr0OuT8hyn9s04EGRIfIEODzoazPgWE&e=" target="_blank">
IRS YouTube Channel</a>.</p>
<p style="font-size: 10pt;"><a href="#top">Back to top</a></p>
<hr>
<a name="seventh"></a><strong>7.  Technical Guidance</strong>
<hr>
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 Ruling 2017-12</a> provides various prescribed rates for federal income tax purposes including the applicable federal interest rates, the adjusted applicable federal interest rates, the adjusted federal long-term rate, the adjusted federal long-term tax-exempt
 rate. These rates are determined as prescribed by Sec. 1274.</p>
<p>Revenue Ruling 2017-12 will be in IRB 2017-23, dated June 5.</p>
<p style="font-size: 10pt;"><a href="#top">Back to top</a></p>
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<a href="mailto:pmcconahay@ou.edu">pmcconahay@ou.edu</a> by: Internal Revenue Service (IRS) · Internal Revenue Service · 1111 Constitution Ave. N.W. · Washington DC 20535</td>
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