MINOR MEMOS: Two potentially significant IRS announcements are expected this summer . . . . The agency is expected to issue one or more revenue rulings that breathe new life into the “partnership anti-abuse rules.” IRS regulations give the IRS a free hand to recast transactions using partnerships where the partnership was “formed or availed of in connection with a transaction a principal purpose of which is to reduce substantially the present value” of the aggregate taxes the partners have to pay. Many tax advisers read the rule narrowly to apply only to fact patterns the IRS identified in regulations. Paul Kugler, a departing senior IRS official, warned in June that rulings are on the way that apply the rule more broadly . . . . The IRS is expected to announce by September that more transactions must be reported to it as corporate tax shelters. Earlier regulations requiring that tax shelters be reported to the IRS brought few disclosures. The leasing industry flooded the IRS with tax shelter registrations, but others parsed the rules to conclude they did not have to register. The new rules will cast a wider net.