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Bulletin No. 2005-52 December 27, 2005

EMPLOYMENT TAX

Internal Revenue Bulletin 2005-52 · 2026-10-03 edition · updated 2026-10-04 · United States

Notice 2005–94, page 1208. This notice suspends employers’ and payers’ reporting and wage withholding requirements with respect to deferrals of compensation under section 409A of the Code for calendar year 2005. There will be no assertion of penalties against service providers in certain circumstances.

Notice 2005–100, page 1217. This notice provides tables that show the amount of an individual’s salary, wages, or other income that is exempt from a notice of levy used to collect delinquent tax in 2006.

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▸Contents — Internal Revenue Bulletin 2005-52

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