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Abbreviations›Rev. Rul. 2008-38, 2008-31 I.R.B. 249

EMPLOYMENT TAX

Internal Revenue Bulletin 2008-39 · 2026-10-03 edition · updated 2026-10-04 · United States

Interest-free adjustments and claims for refund of employment

taxes (TD 9405) 32, 293 Proposed Regulations:

31.6060–1, added; 31.6107–1, added; 31.6109–2, added; 31.6694–1 thru –4, added; 31.6695–1, added; 31.6696–1, added; 31.7701–1, added; tax return preparer penalties under sections 6694 and 6695 (REG–129243–07) 27, 32 Publications:

1141, General Rules and Specifications for Substitute Forms W-2 and W-3, revised (RP 33) 28, 93 4436, General Rules and Specifications for Substitute Form 941 and Schedule B (Form 941), revised (RP 32) 28, 82 Regulations:

26 CFR 31.6011(a)–1, –4, –5, amended; 31.6205–1, amended; 31.6302–0, –1, amended; 31.6402(a)–1, –2, amended; 31.6413(a)–1, –2, amended; 31.6414–1, amended; 602.101, amended; employment tax adjustments (TD 9405) 32, 293 Substitute forms:

W-2 and W-3, general rules and specifications (RP 33) 28, 93 941 and Schedule B (Form 941), general rules and specifications (RP 32) 28, 82 Tax return preparer penalties under sections 6694 and 6695

(REG–129243–07) 27, 32

2008–39 I.R.B. v September 29, 2008

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