EMPLOYMENT TAX

Delinquent tax, levy on wages, salary, and other income, wage

levy, exempt amount tables (Notice 114) 51, 1322 Fast Track Settlement (FTS):

For SB/SE taxpayers, expedite case resolution (Ann 110) 48,

1224 For TE/GE taxpayers, early and timely settlements (Ann 105)

48, 1219 Interest-free adjustments and claims for refund of employment

taxes (TD 9405) 32, 293 Proposed Regulations:

26 CFR 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