ADMINISTRATIVE

Announcement 2009–29, page 757. This announcement provides notice of a public hearing on proposed regulations (REG-158747–06, 2009–4 I.R.B. 362) relating to withholding under section 3402(t) of the Code. The regulations reflect changes in the law made by the Tax Increase Prevention and Reconciliation Act of 2005 that require Federal, State, and local government entities to withhold income tax when making payments to persons providing property or services. The regulations provide guidance to assist the government entities in complying with section 3402(t). The regulations also provide certain guidance to persons receiving payments for property or services from government entities. The public hearing is scheduled for April 16, 2009.

April 6, 2009 2009–14 I.R.B.