Abbreviations›Rev. Proc. 2009-15, 2009-4 I.R.B. 356
EMPLOYMENT TAX
Internal Revenue Bulletin 2009-4 · 2026-10-03 edition · updated 2026-10-04 · United States
Letter rulings and information letters issued by Associate Of fices, determination letters issued by Operating Divisions (RP
- 1, 1 Penalties:
Categories of tax returns and claims for refund, tax return
preparer penalty under section 6694 (RP 11) 3, 313 Tax return preparer (TD 9436) 3, 268 Proposed Regulations:
26 CFR 31.3402(t)–0 thru –6, added and reserved; 31.3402(t)–7, added; 31.3406(g)–2, amended; 31.6011(a)–4, amended; 31.6051–5, added; 31.6071(a)–1, amended; 31.6302–1, –4, amended; withholding under section 3402(t) (REG–158747–06) 4, 362 Qualification to file Form 944, Employer’s ANNUAL Federal
Tax Return, or request to file Form 941, Employer’s QUARTERLY Federal Tax Return (RP 13) 3, 323 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 (TD 9436) 3, 268 Technical Advice Memoranda (TAMs) (RP 2) 1, 87 Withholding on payments by government entities for property
and services (REG–158747–06) 4, 362
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