ADMINISTRATIVE

T.D. 8935, page 702. REG–103320–00, page 714. Temporary and proposed regulations under section 6103 of the Code set forth the requirements and conditions under which the Service can make disclosures of returns and return information to the designee of a taxpayer pursuant to written or nonwritten requests.

Rev. Proc. 2001–18, page 708. Last known address. This procedure explains how a taxpayer is to inform the Service of a change of address. When so informed, the Service will update the taxpayer’s address of record to the new address. The Service uses the taxpayer’s address of record for the various notices that are required to

be sent to a taxpayer’s “last known address” under the Code and for refunds of overpayments of tax. Rev. Proc. 90–18 amplified and superseded.

Announcement 2001–15, page 715. This announcement advises persons required to file information returns that the mandatory use of Form W-9, Request for Taxpayer Identification Number and Certification, (Rev. December 2000) by U.S. persons has been delayed until July 1, 2001. However, foreign persons may not use a Form W-9 after December 31, 2000.

Announcement 2001–17, page 716. The Service announces the availability of new Form 8875, Taxable REIT Subsidiary Election . This form is used by both an eligible corporation and a REIT to jointly elect to have the corporation treated as a taxable REIT subsidiary.

February 20, 2001 2001–8 I.R.B.