EMPLOYMENT TAX

Announcement 2002–8, page 494. This announcement provides notice that the deadline for written comments to Notices 2001–72 (2001–49 I.R.B. 548) and 2001–73 (2001–49 I.R.B. 549) has been extended from February 14, 2002, to April 23, 2002. Notices 2001–72 and 2001–73 contain proposed rules regarding the application of the Federal Insurance Contributions Act (FICA), the Federal Unemployment Tax Act (FUTA), and income tax withholding to the exercise of statutory stock options. A public hearing is rescheduled for May 14, 2002.

Announcement 2002–11, page 494. This announcement contains a change in the hearing date for REG–142686–01 (2001–49 I.R.B. 561) from March 7, 2002, to May 14, 2002. These regulations relate to the application of the Federal Insurance Contributions Act (FICA), Federal Unemployment Tax Act (FUTA), and collection of income tax at source to statutory stock options. A public hearing is scheduled for May 14, 2002.