SECTION 4. REQUEST FOR

COMMENTS

The Treasury Department and the Service invite public comment on the matters addressed by this notice, particularly regarding the following specific topics: (1) the circumstances set forth in section 3.02 of this notice under which § 6015(f) relief will ordinarily be available; (2) the factors set forth in section 3.03 of this notice to be taken into account in determining whether § 6015(f) equitable relief may be available; (3) situations in which relief under § 6015(f) or 66(c) should be available even though an individual knew, or had reason to know of, a deficiency or unpaid liability; and (4) situations in which relief under § 6015(f) or 66(c) should be available even though the unpaid liability or item giving rise to the deficiency is attributable to the individual requesting relief. Written comments should be submitted by April 30, 1999, either to:

Internal Revenue Service P.O. Box 7604 Ben Franklin Station Washington, DC 20044 Attn: CC:DOM:CORP:R, Room 5228 (IT&A:Br4) or electronically via:

Notice 98–62

This Notice provides information about Internal Revenue Service procedures under section 6331(h) of the Internal Revenue Code of 1986.

The Taxpayer Relief Act of 1997 added section 6331(h) to the Code in order to provide for a continuous levy of up to 15 percent of any “specified payment due to or received by a taxpayer.” I.R.C. § 6331(h)(1). Section 6331(h)(2) defines a specified payment as: any Federal payment other than a payment for which eligibility is based on income or assets (or both) of a payee; unemployment compensation; workmen’s compensation; wages, salary, or other income to the extent they do not exceed minimum exemptions for an I.R.S. levy; supplemental security income for the aged, blind, and disabled under Social Security; state or local public welfare programs based on needs or income; and any annuity or pension under the Railroad Retirement Act or benefit under the Railroad Unemployment Insurance Act.

The principal author of this notice is Walter Ryan of the Office of Assistant Chief Counsel (General Litigation). For further information regarding this notice contact Mr. Ryan at 202-622-3610 (not a toll-free call).

Alternative Identifying Numbers for Income Tax Return Preparers

Notice 98–63

PURPOSE

This notice informs income tax return preparers of the Service’s intention to develop a system of providing alternative identifying numbers for preparers, as authorized by § 3710 of the Internal Revenue Service Restructuring and Reform Act of 1998, Pub. L. No. 105–206, 112 Stat. 685 (the “Act”). Individual preparers are reminded of their continuing responsibility to furnish their social security numbers (“SSNs”) on returns or claims for refund prepared by them.

LAW PRIOR TO AMENDMENT BY THE ACT

Section 6109(a)(4) of the Internal Revenue Code provides that any return or claim for refund prepared by an income tax return preparer must bear the identifying number of the preparer as required under regulations prescribed by the Secretary. Prior to its amendment by § 3710 of the Act, § 6109(a) of the Code provided that the identifying number of an individual preparer was that individual’s SSN.

Section 1.6109–2 of the Income Tax Regulations provides that each return or claim for refund prepared by an income tax return preparer must bear the identifying number of the preparer, which, for an individual preparer, is that individual’s SSN.

EFFECT OF THE ACT

Under § 6109(a), as amended by § 3710 of the Act, the identifying number required for a return preparer need not be the preparer’s SSN. Instead, the Secretary may issue regulations providing alternatives to the SSN for purposes of identifying individual preparers. See § 6109(d).

http://www.irs.ustreas.gov/prod/tax_re

The Service has received questions as to whether levies are currently being served under section 6331(h). Section 6331(h) is effective for levies issued after August 5, 1997. Section 6010(f) of the Internal Revenue Service Restructuring and Reform Act of 1998 clarifies that the new continuous levy is an option for collection that is exercised at the Service’s discretion. As of this date, the Service has no procedures for serving levies under section 6331(h), and no such levies have been issued. Procedures will be announced before any levies are issued under section 6331(h).

Because section 6331(h) does not identify a format for serving a continuous levy, there may be confusion as to whether the levy is a continuous levy under section 6331(h) or an ordinary form of levy under sections 6331(a) or 6331(e). When the continuous levy procedures are issued, they will require that any levy intended to be issued under section 6331(h) must be clearly identified, on the face of the levy, as a levy made pursuant to section 6331(h). Any levy that is not clearly identified, on the face of the levy, as a section 6331(h) levy will be treated as an ordinary levy under sections 6331(a) or 6331(e).

gs/comments.html (the Service’s Internet site).