ADMINISTRATIVE

REG–100841–97, page 30. Proposed regulations under section 6159 of the Code relate to terminations of agreements for the payment of tax liabilities in installments (installment agreements).

REG–105163–97, page 31. Proposed regulations relate to the treatment of certain investment income under the qualifying income provisions of section 7704(d) of the Code and the application of the passive activity loss rules to publicly traded partnerships. A public hearing will be held on April 28, 1998.

Notice 98–14, page 27. Failure to deposit federal tax; penalty abatement. An interim procedure is provided for use by taxpayers to request abatement of the failure-to-deposit penalty when the manner in which the Service applies deposits produces multiple failure-to-deposit penalties as a result of a single failure to deposit.

Announcement 98–12, page 43. This announcement provides guidance on how to complete the worksheets for Form 8582, Passive Activity Loss Limitations, if the filer has more than one passive activity with Schedule D (Form 1040) transactions.

Announcement 98–13, page 43. Form 3115, Application for Change in Accounting Method, and its instructions have been revised.

Announcement 98–14, page 44. Form 5305–R, Roth Individual Retirement Trust Account; Form 5305–RA, Roth Individual Retirement Custodial Account; Form 5305–E, Education Individual Retirement Trust Account; and Form 5305–EA, Education Individual Retirement Custodial Account, are now available.

Finding Lists begin on page 48. Announcement of Disbarments and Suspensions begins on page 45.

Department of the Treasury Internal Revenue Service