bulletin Internal Revenue›Bulletin No. 2001–12 March 19, 2001
EMPLOYMENT TAX
Internal Revenue Bulletin 2001-12 · 2026-10-03 edition · updated 2026-10-04 · United States
REG–110374–00, page 915. Proposed regulations under section 6205 of the Code provide guidance on when employers that have paid less than the correct amount of employment taxes are entitled to interest free adjustments when the underpayment is discovered during an IRS examination involving a determination by the Service that workers are employees under subtitle C or that the employer is not entitled to relief under section 530 of the Revenue Act of 1978.
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