ADMINISTRATIVE

Rev. Proc. 99–24, page 8. General rules and specifications for private printing of substitute Forms W-2 and W-3. Specifications are set forth for the private printing of paper substitutes for tax year 1999 Form W-2, Wage and Tax Statement, and Form W-3, Transmittal of Wage and Tax Statements. Rev. Proc. 98–33 superseded.

Rev. Proc. 99–25, page 24. Magnetic Media/Electronic Filing Program; Form 1040NR. Participants in the Magnetic Media/Electronic Filing Program for Form 1040NR, U.S. Nonresident Alien Income Tax Return, are informed of their obligations to the Service, taxpayers, and other participants. Rev. Proc. 98–36 superseded.

Notice 99–27, page 4. Comments are requested on the interpretation of section 1203 of the Internal Revenue Service Restructuring and Reform Act of 1998. Section 1203 provides generally that IRS employees must be terminated from federal employment if they violate certain rules in connection with the performance of their official duties, absent mitigation by the Commissioner. Comments should be submitted by June 30, 1999.

Notice 99–29, page 8. Innocent spouse equitable relief. The date for providing comments on Notice 98–61, 1998–51 I.R.B. 13, is extended to June 30, 1999. Notice 98–61 provides interim guidance for taxpayers seeking equitable relief from federal tax liability under section 6015(f) or 66(c) of the Code.