Worker classification determinations – unagreed without protest

Refer to the table below for the final report for employment tax issues:

Employment tax issue

Final report

IRC 7436 worker classification

Letter 3523, Notice of Employment Tax Determination Under IRC 7436

Any other issues

30-day letter

SB/SE has jurisdiction over employment taxes. TEGEDC serves as the legal advisor.

90-day letter guidance, See IRM 4.8.10, Notice of Employment Tax Determination Under IRC 7436 and IRM 4.23.22, Employment Tax, Unagreed Employment Tax Procedures.

30-day letter guidance where no worker classification issues are present, see IRM 4.23.10.10, 30-Day Letters

30-day letters when both IRC 7436 and non-IRC 7436 issues are present: IRM 4.8.10.1.3.1, 30-Day Letters.

Mandatory Reviewer: When following the procedures in IRM 4.8.10, keep in mind that:

You have the authority to sign and issue the notice. See IRM 1.2.2.5.22, Delegation Order 4-26 (Rev. 1) (formerly DO-251).

TEGEDC, reviews all TE/GE notices of determination of worker classification before issuance.

TE/GE Closing Group works the case upon closure, not SB/SE's Centralized Case Processing (CCP).