Employment Tax Agreed Case Processing

IRM 4.23, Employment Tax, provides Servicewide instructions for all operating divisions with employees involved with the correct filing, reporting, and payment of employment taxes. IRM 4.23 serves as the foundation for consistent administration of ET by various IRS operating divisions.

However, for purposes of closing TE/GE ET cases after issuing your report, follow the closing instructions in this manual unless directed otherwise.

An agreed examination is one for which:

The examiner does not propose any tax adjustments and or change in worker classification.

The examiner proposes and the taxpayer agrees to tax adjustments proposed by the examiner and/or work classification determination.

The Service and Taxpayer come to a closing agreement or settlement program.

Disputes between the Service and Taxpayer are resolved under the following alternative dispute resolution programs:

Early referral to Appeals

Fast Track Settlement