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Introduction›Part I. Rulings and Decisions Under the Internal Revenue Code of 1986

Section 3406.—Backup Withholding

Internal Revenue Bulletin 2006-7 · 2026-10-03 edition · updated 2026-10-04 · United States

A notice supplements the relief previously granted by the IRS with respect to taxpayers affected by Hurricanes Katrina and Rita. It provides relief from certain backup withholding obligations under section 3406 of the Code due to notification that a payee’s

taxpayer identification number is incorrect. See Notice 2006-12, page 458.

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▸Contents — Internal Revenue Bulletin 2006-7
Internal Revenue Bulletin 2006-7

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