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Industry: Email Alert RSS FeedREG-111583-07
United States. Internal Revenue Bulletin, January, 2008 by Anonymous
Notice of Proposed Rulemaking and Notice of Public Hearing
Employment Tax Adjustments
AGENCY: Internal Revenue Service (IRS), Treasury.
ACTION: Notice of proposed rulemaking and notice of public hearing.
SUMMARY: This document contains proposed amendments to regulation s relating to employment tax adjustments and employment tax refund claims. These proposed amendments modify the process for making interest-free adjustments for both underpayments and overpayments of Federal Insurance Contributions Act (FICA) and Railroad Retirement Tax Act (RRTA) taxes and Federal income tax withholding (ITW) under sections 6205(a) and 6413(a), respectively, of the Internal Revenue Code (Code). These proposed amendments also modify the process for filing claims for refund...
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