EMPLOYMENT TAX — Internal Revenue Bulletin 2007-26

Electronic filing, Authorized IRS e-file Provider, requirements

for participation (RP 40) 26, 1488 Form 8655, Reporting Agent Authorization, requirements for

completing (RP 38) 25, 1442 Frivolous tax return positions:

Arguments and schemes (Notice 30) 14, 883 That a taxpayer is not a citizen or is not a person as defined

by the Code (RR 22) 14, 866 That filing tax returns and paying federal tax are voluntary

(RR 20) 14, 863 That wages are not income (RR 19) 14, 843 Guidance Priority List, recommendations for 2007–2008 (Notice

21, 1287 Installment agreements, payment of tax liabilities (REG–100841–97) 12, 763 Letter rulings and information letters issued by Associate Of fices, determination letters issued by Operating Divisions (RP
1, 1 Penalties, disclosure on reports filed with Securities and Ex change Commission (SEC) (RP 25) 12, 761 Proposed Regulations:

26 CFR 301.6159–0, added; 301.6159–1, revised; 301.6331–4, revised; agreements for payment of tax liabilities in installments (REG–100841–97) 12, 763 Regulations:

26 CFR 31.3402(g)–1(a)(8), revised; flat rate supplemental wage withholding, correction to TD 9276 (Ann 20) 8, 599 ; additional correction (Ann 21) 9, 630 Supplemental wages, withholding, correction to TD 9276 (Ann

8, 599 ; additional correction (Ann 21) 9, 630 Technical Advice Memoranda (TAMs) (RP 2) 1, 88