Rp 2009-53

begins on the date the taxpayer files the
amended application.
.03 Revocation of the election to waive
NOL carryback period. A taxpayer within
the scope of this revenue procedure that
previously elected under § 172(b)(3) or
§ 810(b)(3) to forgo the carryback period
for an applicable NOL for a taxable year
ending before November 6, 2009, may revoke that election and make the election
under § 172(b)(1)(H). Any revocation of
the election to forgo the NOL carryback
period also will apply to a carryback of
any alternative tax NOL for the same taxable year. The taxpayer may make the
revocation and the election by following
the procedures under section 4.01(3) or
(4) of this revenue procedure. The election statement must state that the taxpayer
is revoking an NOL (or loss from operations) carryback waiver and electing to
apply § 172(b)(1)(H) or § 810(b)(4) under Rev. Proc. 2009–52, and that the
taxpayer is not a TARP recipient nor, in
2008 or 2009, an affiliate of a TARP recipient. The statement must specify the length
of the NOL carryback period the taxpayer
elects (3, 4, or 5 years). The taxpayer must
file the revocation and the election under
§ 172(b)(1)(H) before the due date (including extensions) for filing the return for the
taxpayer’s last taxable year beginning in
2009.
SECTION 5. EFFECTIVE DATE
This revenue procedure is effective for
NOLs arising in taxable years ending after
December 31, 2007.
SECTION 6. PAPERWORK
REDUCTION ACT
The collection of information contained in this revenue procedure has been
reviewed and approved by the Office
of Management and Budget in accordance with the Paperwork Reduction Act
(44 U.S.C. 3507) under the following
control numbers: 1545–0074 Form 1040
(U.S. Individual Income Tax Return) and
Form 1040X (Amended U.S. Individual
Income Tax Return); 1545–0123 Form
1120 (U.S. Corporation Income Tax
Return);
1545–0132 Form 1120X
(Amended U.S. Corporation Income
Tax Return); 1545–0128 Form 1120–L
(U.S. Life Insurance Company Income

2009–49 I.R.B.

Tax Return); 1545–0092 Form 1041
(U.S. Income Tax Return for Estates and
Trusts); 1545–0687 Form 990–T (Exempt
Organization Business Income Tax Return
(and proxy tax under section 6033(e)));
1545–0098 Form 1045 (Application for
Tentative Refund); 1545–0582 Form 1139
(Corporation Application for Tentative
Refund). For further information, please
refer to the Paperwork Reduction Act
statements accompanying these forms.
DRAFTING INFORMATION
The principal authors of this revenue procedure are Seoyeon Park and
Forest Boone of the Office of the
Associate Chief Counsel (Income Tax
and Accounting). For further information
regarding this notice, contact Ms. Park
or Mr. Boone at (202) 622–4960 (not a
toll-free call).
26 CFR 31.6053–1: Report of tips by employee to
employer.

Rev. Proc. 2009–53
SECTION 1. PURPOSE
The purpose of this revenue procedure
is to extend the Attributed Tip Income Program (ATIP) for two additional years. The
requirements for participating in ATIP are
set forth in Rev. Proc. 2006–30, 2006–2
C.B. 110.
SECTION 2. BACKGROUND
.01 ATIP is a reporting alternative for
employers in the food and beverage industry designed to promote compliance by
employers and employees with the provisions of the Internal Revenue Code governing tip income, to reduce disputes on
audit, and to reduce filing and recordkeeping burdens.
02. Rev. Proc. 2006–30 established
ATIP as a pilot program available for the
three calendar years beginning on or after
January 1, 2007. The Service has determined that the ATIP pilot program should
be extended.
SECTION 3. EXTENSION OF ATIP
Section 11.02 of Rev. Proc. 2006–30
provides that ATIP will sunset on Decem-

746

ber 31, 2009. This revenue procedure extends ATIP for two additional years. ATIP
will now terminate on December 31, 2011,
unless the Service issues further guidance
extending the term. Notwithstanding the
foregoing, the Commissioner of Internal
Revenue may terminate ATIP at any time.
SECTION 4. EFFECT ON OTHER
DOCUMENTS
Rev. Proc. 2006–30 is modified to extend ATIP for two additional years. With
the exception of this extension, requirements for ATIP as set forth in Rev. Proc.
2006–30 remain unchanged.
SECTION 5. EFFECTIVE DATE
This revenue procedure is effective immediately.
SECTION 6. PAPERWORK
REDUCTION ACT
An agency may not conduct or sponsor, and a person is not required to respond
to, a collection of information unless the
collection of information displays a valid
OMB control number. This revenue procedure does not impose any new information collection. The Office of Management and Budget (OMB) previously approved the information collection requirements contained in Rev. Proc. 2006–30
under control number 1545–2005.
The collection of information is in Rev.
Proc. 2006–30, section 4, titled Employer
Participation in ATIP. This information is
required to evaluate the suitability of the
Reporting Program for the particular taxpayer. The collection of information is required to obtain the benefits described in
Rev. Proc. 2006–30. The likely respondents are businesses or other for-profit institutions.
SECTION 7. CONTACT
INFORMATION
The principal author of this revenue
procedure is Linda L. Conway of the Office of the Division Counsel/Associate
Chief Counsel (Tax Exempt & Government Entities). For further information
regarding ATIP, contact the IRS Business
and Specialty Tax Line at (800) 829–4933
or e-mail [email protected].

December 7, 2009