SECTION 3. SCOPE

This procedure will apply with respect to all taxes required to be deposited under section 6302 of the Code and underlying regulations that are reported on the following Internal Revenue Service forms:

Form 720, Quarterly Federal Excise Tax Return

Form 940, Employer’s Annual Federal Unemployment (FUTA) Tax Return

Form 941, Employer’s Quarterly Federal Tax Return

Form 943, Employer’s Annual Tax Return for Agricultural Employees

Form 945, Annual Return of Withheld Federal Income Tax

Form CT-1, Employer’s Annual Railroad Retirement Tax Return

December 10, 2001 579 2001–50 I.R.B.

Form 1042, Annual Withholding Tax Return for U.S. Source Income of Foreign Persons