Publication date - June 2005 *Unless otherwise indicated, all section references are to the Internal Revenue Code of 1986, as amended, and the Treasury regulations. Note: This guide is current through the publication date. Since changes may have occurred after the publication date that would affect the accuracy of this document, no guarantees are made concerning the technical accuracy after the publication date. Chapter 10 | Table of contents 11. Contact information a. Subject matter expert contact information Paul F. Coates, Senior Revenue Agent Internal Revenue Service 80 Daniel Street Portsmouth, NH 03801-3850 Tel: 603-570-0517 paul.f.coates@irs.gov
