SECTION 8. DRAFTING

INFORMATION

The principal author of this notice is Rachel S. Smith of the Office of Associate Chief Counsel (Passthroughs & Special Industries). For further information regarding this notice, please contact Ms. Smith at (202) 317-6855 (not a toll-free number).

Work Opportunity Tax Credit (WOTC) Guidance and Transition Relief

Notice 2016–22

I. PURPOSE

This notice provides guidance and transition relief for employers claiming the Work Opportunity Tax Credit (WOTC) under §§ 51 and 3111(e) of the Internal Revenue Code (Code), as extended and amended by the Protecting Americans from Tax Hikes Act of 2015, Pub. L. No. 114–113, div. Q (the PATH Act). Section 142(a) of the PATH Act

c. If the Chief of Excise Tax Exami nation concurs with the revocation, the IRS will issue the terminal operator a letter in writing denying its appeal. If the Chief of Excise Tax Examination determines that the IRS should not revoke the SAT designation, the IRS will issue the terminal operator a letter withdrawing the notice of revocation. d. The applicant has no administrative

recourse if it disagrees with a denial on appeal and must submit another request for SAT designation under the procedure described in § 5.01(2) of this notice that applies following a denial of SAT designation.