a-98-77.pdf

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# Part IV - Items of General Interest

This document announces the issuance of proposed training
materials relating to the application of section 119 of the
Internal Revenue Code to employee meals provided in the
hospitality industry.

Announcement 98-77

The Internal Revenue Service issued today for comment
proposed training materials relating primarily to the application
of section 119 of the Internal Revenue Code to meals provided to
employees in the hospitality industry. The hospitality industry
includes casinos, hotels, resorts, and other similar
establishments.

You may request a copy of the training materials from Thomas
Burger, Director, Office of Employment Tax Administration and
Compliance (OETAC), 1111 Constitution Avenue, N.W., Room 2404,
OP:EX: ST:ET, Washington, D.C. 20224, or by calling (202) 622-3650
(not a toll-free call). The training materials are also
available through the "Tax Professional's Corner" of the IRS Web
site at http://www.irs.ustreas.gov. The IRS also issued a
settlement initiative allowing hospitality industry taxpayers to
resolve issues relating to the provision of employee meals (see
Announcement 98-78) .

Comments on the proposed training materials are requested by
September 30, 1998. Please submit all comments in writing to Dan

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Bryant, Senior Analyst, Office of Employment Tax Administration
and Compliance (OETAC) , 1111 Constitution Avenue, N.W., Room
2008, OP:EX:ST:ET, Washington, D.C. 20224.

The principal author of this announcement is Thomas Burger,
Director, Office of Employment Tax Administration and Compliance
(OETAC) . For further information regarding this announcement
contact Dan Bryant at (202) 622-3650 (not a toll-free call) .