ADMINISTRATIVE

Rev. Proc. 99–38, page 525. Optional standard mileage rates. This procedure announces 32.5 cents as the optional rate for deducting or accounting for expenses for business use of an automobile, 14 cents as the optional rate for use of an automobile as a charitable contribution, and 10 cents as the optional rate for use of an automobile as a medical or moving expense for 2000. It provides rules for substantiating the deductible expenses of using an automobile for business, moving, medical, or charitable purposes. Rev. Proc. 98–63, modified by Announcement 99–7, superseded.

Rev. Proc. 99–39, page 532. Information returns, electronic filing. This procedure provides the requirements for the Form 941 e-file Program, which combines the Form 941 Electronic Filing (ELF) Program with an on-line program to allow a taxpayer to electronically file a Form 941, Employer’s Quarterly Federal Tax Return, using a personal computer, modem, and commercial tax preparation software. Rev. Proc. 97–47 amplified, clarified, modified, and superseded. Rev. Proc. 96–17 modified.

Announcement 99–101, page 544. Public comments are requested in connection with a study being conducted by the Department of the Treasury relating to the scope and use of provisions regarding taxpayer confidentiality. Written comments must be submitted by November 15, 1999.