EMPLOYMENT TAX—Cont.

Collection due process hearings, clarification of the way con ducted:

Federal tax lien (REG–150088–02) 43, 774 Levy (REG–150091–02) 43, 780 Disaster relief:

Leave-based donation programs, Hurricane Katrina (Notice

68. 40, 622 Postponement of deadlines for certain acts under section

7508A performed by IRS, Hurricane Katrina (Notice 66) 40, 620 ; supplement (Notice 81) 47, 977 Postponement of deadlines for certain acts under section

7508A with respect to taxpayers affected by Hurricane Rita (Notice 82) 47, 978 Summary and clarification of relief previously granted under

sections 6081, 6161, 6656, and 7508A with respect to taxpayers affected by Hurricane Katrina (Notice 73) 42, 723 Disregarded entities, payment and reporting of employment and

certain excise taxes (REG–114371–05) 45, 930 Electronic technologies, use for providing employee benefit no tices and transmitting employee benefit elections and consents (REG–138362–04) 33, 299 Industry Issue Resolution (IIR) program, additional criteria for

considering specific industries’ proposals regarding accountable plan rules (Notice 59) 35, 443 Penalties, disclosure on reports filed with Securities and Ex change Commission (SEC) (RP 51) 33, 296 Proposed Regulations:

26 CFR 1.34–1, revised; 1.34–2 thru –6, removed; 1.1361–4, –6, amended; 301.7701–2, amended; disregarded entities, employment and excise taxes (REG–114371–05) 45, 930 26 CFR 31.3102–1, amended; 31.3121(a)–2, amended; 31.3121(a)(7)–1, (a)(8)–1, amended; 31.3121(a)(10)–1, revised; 31.3121(i)–1, amended; application of the Federal Insurance Contributions Act (FICA) to payments made for certain services (REG–104143–05) 41, 708 26 CFR 35.3405–1, amended; use of electronic technologies for providing employee benefit notices and transmitting employee benefit elections and consents (REG–138362–04) 33, 299 26 CFR 301.6020–1, added; substitute for return (REG–131739–03) 36, 494 26 CFR 301.6320–1, amended; miscellaneous changes to collection due process procedures relating to notice and opportunity for hearing upon filing of notice of federal tax lien (REG–150088–02) 43, 774 26 CFR 301.6330–1, amended; miscellaneous changes to collection due process procedures relating to notice and opportunity for hearing prior to levy (REG–150091–02) 43, 780 Publication 1141, General Rules and Specifications for Substi tute Forms W-2 and W-3, revised (RP 65) 38, 564 ; correction (Ann 78) 44, 918 Regulations:

26 CFR 301.6020–1, removed; 301.6020–1T, added; substitute for return (TD 9215) 36, 468 Settlement initiative to resolve certain tax transactions (Ann 80)

46, 967