Cyclin-dependent kinase-9 (CDK9) 3 /cyclin T1 is a protein kinase that phosphorylates the C-terminal domain of the largest subunit of RNA polymerase II during transcription elongation (1). CDK9/cyclin T1 is part of positive transcription elongation complex (P-TEFb) and present in the cells within large and small complexes. The large complex contains 7SK RNA (2, 3) and the hexamethylene bisacetamide-induced protein (HEXIM1) (4, 5). The activity of CDK9 in the large complex is inhibited by the interaction with 7SK RNA and HEXIM1 (2-5). In stress-induced cells, CDK9/cyclin T1 dissociates from the 7SK RNA and HEXIM1 protein and then binds to the bromodomain protein 4 (Brd4) (6, 7), a member of bromodomain-containing extraterminal domain protein family that interact with acetylated histones. CDK9/cyclin T1 bound to Brd4 forms the transcriptionally active P-TEFb (7). Brd4 recruits P-TEFb to the promoters of cellular genes that are expressed at the end of mitosis (8). HIV-1 Tat protein can also recruit P-TEFb by binding directly to CDK9/cyclin T1 and targeting it to HIV-1 TAR RNA (7). Hence, Tat induces HIV-1 transcription by recruiting CDK9/cyclin T1 (9 -11) and histone acetyltransferases to the HIV-1 promoter (7,(12)(13)(14). The HIV-1 Tat prevents the formation of the large complex and promotes the dissociation of CDK9/cyclin T1 from 7SK RNA/HEXIM1 complex (15). (20) and in cultured cells (21). PP1 holoenzymes consist of a constant catalytic subunit (PP1␣, PP1/␦, or PP1␥) and a variable regulatory subunit that determines the localization, activity, and substrate specificity of the phosphatase (22, 23). One of the major nuclear regulators of PP1 is NIPP1 (nuclear inhibitor of PP1), which inhibits the dephosphorylation of a wide range of PP1 substrates (22, 23). Tat-mediated HIV-1 transcription is blocked by the expression of NIPP1, and the inhibition is reversed by the co-expression of PP1␥ (21). Tat contains a PP1-binding The abbreviations used are: CDK9, cyclin-dependent kinase-9; Brd4, bromodomain protein 4; cdNIPP1, central domain NIPP1; EGFP, enhanced green fluorescent protein; HEXIM1, hexamethylene bisacetamide-induced protein; NIPP1, nuclear inhibitor of PP1; P-TEFb, positive transcription elongation complex; PP1, protein phosphatase 1; PP1C, catalytic subunit of PP1; PP2B, protein phosphatase 2B; PPM1A, protein phosphatase M1A; TAR RNA, transactivation response RNA.