ADMINISTRATIVE

Rev. Proc. 2000–19, page 785. Substitute printed, computed-prepared, and com- puter-generated tax forms and schedules. Requirements are set forth for privately designed and printed federal tax forms and conditions under which the Service will accept computer-prepared and computer-generated tax forms and schedules. Rev. Proc. 98–65 superseded.

Notice 2000–15, page 826. Listed transactions. This notice lists certain transactions that the Service has determined to be tax avoidance transactions and identifies the transactions as “listed transactions” for purposes of section 1.6011–4T(b)(2) of the Temporary Income Tax Regulations and section 301.6111–2T(b)(2) of the Temporary Procedure and Administration Regulations.

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Notice 2000–17, page 827. Due date; 1999 federal tax returns; Patriots’ Day. This notice extends to April 18, 2000, the due date for filing 1999 federal tax returns and requests for extensions, and for making federal tax payments for taxpayers residing in certain parts of the northeast due to Patriots’ Day, a legal holiday in Massachusetts and Maine.

Announcement 2000–12, page 835. The Treasury Department and Internal Revenue Service have issued three sets of temporary and proposed regulations requiring promoters to register confidential corporate tax shel

ters and to maintain lists of investors, and requiring corporate taxpayers to disclose large transactions that have characteristics common to tax shelters. In addition, the Service has created an Office of Tax Analysis to serve as the focal point for efforts to gather information relating to tax shelter activity and to coordinate appropriate responses.

Announcement 2000–16, page 837. This announcement is a reprint of proposed regulations REG–101492–98 (2000–3 I.R.B. 326) with typographical errors corrected.

March 20, 2000 2000–12 I.R.B.