SECTION 5. EFFECTIVE DATE

This revenue procedure is effective for automobiles (other than leased automobiles) that are first placed in service during calendar year 1998, to leased automobiles that are first leased during calendar year 1998, and to employer-provided automobiles first made available to employees for personal use in calendar year 1998.

DRAFTING INFORMATION

The principal author of this revenue procedure is Bernard P. Harvey of the Office of the Assistant Chief Counsel (Passthroughs and Special Industries).

For further information regarding the depreciation limitations and lessee inclusion amounts in this revenue procedure, contact Mr. Harvey at (202) 622-3110; for further information regarding the maximum automobile value for applying the vehicle cents-per-mile valuation rule, contact Ms. Janine Cook of the Office of the Associate Chief Counsel (Employee Benefits and Exempt Organizations) at (202) 622-6040 (not toll-free calls).

26 CFR 601.602: Tax forms and instructions. (Also Part I, §§ 6302; 31.6302–1)

Rev. Proc. 98–32

Table of Contents SECTION 1. PURPOSE SECTION 2. BACKGROUND SECTION 3. DEFINITIONS SECTION 4. OVERVIEW SECTION 5. REGISTRATION SECTION 6. ASSIGNMENT TO A FINANCIAL AGENT SECTION 7. AUTHORIZATIONS SECTION 8. ENROLLMENT SECTION 9. ACH DEBIT ENTRY SECTION 10. ACH CREDIT ENTRY SECTION 11. ELECTRONIC TAX AP PLICATION TRANSACTION SECTION 12. PROOF OF PAYMENT SECTION 13. REFUNDS SECTION 14. DISASTER PROCEDURES SECTION 15. RESPONSIBILITIES OF

A FILER SECTION 16. ADVERTISING STAN DARDS SECTION 17. REASONS FOR SUS PENSION SECTION 18. ADMINISTRATIVE RE VIEW PROCESS FOR PROPOSED SUSPENSION SECTION 19. EFFECT OF SUSPEN SION SECTION 20. APPEAL OF SUSPEN SION SECTION 21. PENALTIES SECTION 22. FORMS, PUBLICATIONS, IMPLEMENTATION GUIDES, AND ADDITIONAL INFORMATION SECTION 23. EFFECT ON OTHER

DOCUMENTS