ADMINISTRATIVE

Rev. Proc. 98–60, page 16. Methods of accounting; automatic consent. Procedures are provided under which a taxpayer may obtain automatic consent of the Commissioner to change certain methods of accounting.

Notice 98–61, page 13. Innocent spouse equitable relief. Interim guidance is provided for taxpayers seeking equitable relief from federal tax liability under section 6015(f) or 66(c) of the Code.

Notice 98–62, page 15. The Service has the option of serving a continuous levy under section 6331(h) of the Code, although no levies have been served at this time. When such levies are served in the future, procedures will require that they be identified as section 6331(h) levies.

Notice 98–63, page 15. Return preparers; identifying numbers. Individual income tax return preparers are reminded that, until the Service implements a system of providing alternative identifying numbers, they must continue to provide their social security numbers on returns and claims for refund prepared by them to satisfy the identifying number requirement of section 6109 of the Code.

Announcement 98–113, page 48. The printed version of Announcement 98–106, 1998–48 I.R.B. 9, relating to changes to codes for Roth IRAs on Form 1099–R, is corrected in its entirety.