Individual taxation report.

The article discusses various developments in the area of individual taxation in the U.S. Topics include proposed regulations issued by the Internal Revenue Service (IRS) to update definition of a "childless" taxpayer for earned income tax credit purposes; its identification of a hardship exemption from individual shared-responsibility payment under Section 5000A; and a notice of deficiency issued by IRS to an individual taxpayer having unreported income on her individual income tax return.