United States Internal Revenue Service
The New Zealand Bankers’ Association (NZBA) appreciates this opportunity to submit to the Internal Revenue Service (IRS) on Notice 2011-34 “Supplemental Notice to Notice 2010-60 Providing Further Guidance and Requesting Comments on Certain Priority Issues Under Chapter 4 of Subtitle A of the Code” (Notice) and how the Foreign Account Tax Compliance Act of 2009 (FATCA) will be implemented.