ADMINISTRATIVE

T.D. 8737, page 11. REG–252936–96, page 27. Final, temporary, and proposed regulations under section 7623 of the Code relate to the rewards for information regarding violations of the Internal Revenue laws.

T.D. 8739, page 8. REG–103330–97, page 24. Final, temporary, and proposed regulations under section 6109 of the Code relate to the IRS Adoption Taxpayer Identification Number. A public hearing on the proposed regulations will be held on March 4, 1998.

Notice 97–65, page 14. Due diligence; paid preparers; earned income credit. Paid preparers of 1997 federal income tax returns and claims for refund that involve the Earned Income Tax Credit are informed of the due diligence requirements that apply for purposes of the penalty under section 6695(g) of the Code, as added by the Taxpayer Relief Act of 1997.

Notice 97–73, page 16. Information reporting; Hope Scholarship Credit; Life- time Learning Credit. Educational institutions are informed of the information reporting requirements for 1998 under section 6050S of the Code, as added by the Taxpayer Relief Act of 1997, in connection with the Hope Scholarship Credit and Lifetime Learning Credit.