EMPLOYMENT TAX

American Jobs Creation Act (AJCA), modifications to the sec tion 6011 regulations (TD 9350) 38, 607 Disregarded entities, employment and excise taxes (TD 9356)

39, 675 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 ; correction (Ann 93) 42, 858 ; (REG–148951–05) 36, 550 ; correction (Ann 94) 42, 858 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 ; correction (Ann 94) 42, 858 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 Qualified transportation fringes, smart cards, debit or credit

cards, or other electronic media, Rev. Rul. 2006–57’s effective date delayed from January 1, 2008 to January 1, 2009 (Notice 76) 40, 735 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