Bulletin No. 2002–47 November 25, 2002

to cover restaurateur’s FICA taxes based on an aggregate estimate of all unreported employee tips. United States v. Fior D’Italia, Inc.

REG–209116–89, page 889. Withdrawal of requirement of making quarterly payments of the railroad unemployment repayment tax. In prior years, a repayment tax was levied on wages to repay certain loans to the railroad unemployment fund. Sections 3321 and 3322 of the Code provided for the time and manner of making these payments. Any loans which applied to this repayment tax have been fully repaid. Thus, the requirement is no longer relevant. EE–79–89 withdrawn.