Comments are welcome.
This notice provides tables which show the amount of an individual's income that is exempt from a notice of levy used to collect delinquent tax in 1999. Educational institutions are informed that the Service will not require information returns to be filed under section 6050S of the Code for 1998 or 1999 to report tuition received with respect to students taking only noncredit courses. Also, no reporting is required for 1998 or 1999 with respect to tuition paid by nonresident alien students, unless requested by the student.