ADMINISTRATIVE

Rev. Proc. 2000–38, page 310. Distributor commissions. This revenue procedure provides three permissible methods of accounting for distributor commissions. It also provides instructions for a taxpayer to obtain consent from the Commissioner of Internal Revenue to change to any of the three permissible methods of accounting, including rules relating to the limitations, terms, and conditions the Commissioner deems necessary to make the change. Rev. Proc. 99–49 modified and amplified.

Announcement 2000–80, page 320. This announcement informs the public of the new toll-free number for contacting an Appeals Officer (Customer Service/Outreach).