Links to Official IRS Bulletin Documents listed below are in the Adobe Acrobat PDF Format, and require the appropriate Acrobat Reader to view and/or print.
EMPLOYMENT TAX
Notice 97-43(PDF, 19K)
This notice provides guidance relating to the waiver of the failure-to-deposit penalty for certain taxpayers required to begin using electronic funds transfer on or after July 1, 1997.
T.D. 8723(PDF, 33K)
Final and temporary regulations under section 6302 of the Code relate to the deposit of federal taxes by electronic funds transfer (EFT).
ADMINISTRATIVE
Announcement 97-73(PDF, 6K)
An updated edition of Publication 939, General Rule for Pensions and Annuities (revised June 1997), will be available in August.
Rev. Proc. 97-33(PDF, 35K)
Tax forms and instructions. Information is provided to taxpayers about the Electronic Federal Tax Payment System (EFTPS). EFTPS is an electronic remittance system for making federal tax deposits and federal tax payments.
Rev. Proc. 97-34(PDF, 284K)
Electronic filing magnetic media; 1997 form specifications. Specifications are set forth for the magnetic or electronic filing of 1997 Forms 1098, 1099, 5498, and W-2G. The forms may be filed with the IRS using 1/2 inch magnetic tape; IBM 3480/3490 or AS400 compatible tape cartridges 8 mm tape cartridges; 4 mm cartridges; quarter inch cartridges; or 5 1/4-, 3 1/2-inch diskettes. Rev. Proc. 96-36 superseded.
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