EMPLOYMENT TAX—Cont.

Liens, changes to office to which notices of nonjudicial sale and

requests for return of wrongfully levied property must be sent (TD 9344) 36, 535 ; (REG–148951–05) 36, 550 Nonexempt employees’ trusts, income and employment tax con sequences (RR 48) 30, 129 Penalties, transitional relief for the return preparer penalty pro visions under section 6694 (Notice 54) 27, 12 Proposed Regulations:

26 CFR 301.6343–2, amended; 301.7425–3, amended; changes to office to which notices of nonjudicial sale and requests for return of wrongfully levied property must be sent (REG–148951–05) 36, 550 Publications:

1141, General Rules and Specifications for Substitute Forms W-2 and W-3, revised (RP 43) 27, 26 4436, General Rules and Specifications for Substitute Form 941 and Schedule B (Form 941), revised (RP 42) 27, 15 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 (TD 9356) 39, 675 26 CFR 1.6011–4, revised; 1.6011–4T, removed; 20.6011–4, revised; 25.6011–4, revised; 31.6011–4, revised; 53.6011–4, revised; 54.6011–4, revised; 56.6011–4, revised; AJCA modifications to the section 6011 regulations (TD 9350) 38, 607 26 CFR 31.3402(f)(2)–1, (f)(5)–1, amended; 31.3402(f)(2)–1T, (f)(5)–1T, removed; withholding exemptions (TD 9337) 35, 455 26 CFR 301.6343–2, amended; 301.6343–2T, added; 301.7425–3, amended; 301.7425–3T, added; changes to office to which notices of nonjudicial sale and requests for return of wrongfully levied property must be sent (TD 9344) 36, 535 Substitute forms:

W-2 and W-3, general rules and specifications (RP 43) 27, 26 941 and Schedule B (Form 941), general rules and specifications (RP 42) 27, 15 Withholding exemptions (TD 9337) 35, 455