Bulletin No. 1997–13 March 31, 1997

EXCISE TAXES

Notice 97–22, page 9. A determination has been made to add diglycidyl ether of bisphenol-A to the list of taxable substances in section 4672(a)(3) of the Code.

ADMINISTRATIVE

Rev. Proc. 97–22, page 9. Books and records; electronic storage; imaging. Guidance is provided for taxpayers that use an electronic storage system (such as an imaging system) to maintain books and records for purposes of section 6001 of the Code.

Page 32. Scenarios of disciplinary actions. The Office of Director of Practice sets forth scenarios of disciplinary actions involving individuals who represent taxpayers before the Internal Revenue Service. The Service invites comments.