EMPLOYMENT TAX

Letter rulings and information letters issued by Associate Of fices, determination letters issued by Operating Divisions (RP

1. 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 Postponement of certain tax-related deadlines by reason of a fed erally declared disaster or terroristic or military action (TD 9443) 8, 564 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 26 CFR 31.6011(a)–1, –4, amended; 31.6302–0, –1, amended; employer’s annual federal tax return and modifications to the deposit rules (REG–148568–04) 5, 421 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 31.6011(a)–1, –4, amended; 31.6011(a)–1T, –4T, revised; 31.6302–0, –1, amended; 31.6302–0T, added; 31.6302–1T, revised; employer’s annual federal tax return and modifications to the deposit rules (TD 9440) 5, 409 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 26 CFR 301.7508A–1, amended; postponement of certain tax-related deadlines by reason of a federally declared disaster or terroristic or military action (TD 9443) 8, 564 Technical Advice Memoranda (TAMs) (RP 2) 1, 87 Time for filing employment tax returns and modifications to de posit rules (TD 9440) 5, 409 ; (REG–148568–04) 5, 421 Withholding on payments by government entities for property

and services (REG–158747–06) 4, 362