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SECTION 6. WAIVER OF LIABILITY

Internal Revenue Bulletin 2007-36 · 2026-10-03 edition · updated 2026-10-04 · United States

UNDER SECTION 3402 AND WAIVER OF OTHER PENALTIES OR ADDITIONS TO TAX

The IRS will not assert any liability for additional tax or additions to tax for violations of any withholding obligation with respect to amounts paid to winners of poker tournaments under section 3402, provided that the poker tournament sponsor meets all of the requirements for information reporting under section 3402(q) and the regulations thereunder.

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▸Contents — Internal Revenue Bulletin 2007-36
Internal Revenue Bulletin 2007-36

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