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The form we used to file our 83B elections at Brand Verity is here.
The statement must contain all of the following information.
Bank Secrecy Act Administrative Rulings are issued by the Department of the Treasury’s Office of the Assistant Secretary (Enforcement).
This part includes notices of proposed rulemakings, disbarment and suspension lists, and announcements.
Unpublished rulings will not be relied on, used, or cited as precedents by Service personnel in the disposition of other cases.
In applying published rulings and procedures, the effect of subsequent legislation, regulations, court decisions, rulings, and procedures must be considered, and Service personnel and others concerned are cautioned against reaching the same conclusions in other cases unless the facts and circumstances are substantially the same.