4 pages; allows use of debit cards under medical expense reimbursement arrangements at supermarkets, grocery stores, discount stores or wholesale clubs that do not have a merchant category code related to health care, through Dec. 31, 2007. Absent the relief, IRS Notice 2006-69 would have required such merchants to have an inventory information approval system in place. Correction procedures for any improper payments continue to apply, as required by Rev. Rul. 2003-43.

MORE >>