SECTION 1. PURPOSE
Internal Revenue Bulletin 2020-48 · 2026-10-03 edition · updated 2026-10-04 · United States
This revenue procedure modifies Revenue Procedure 2007-32, 2007-22 I.R.B.1322, to extend the term of a Gaming Industry Tip Compliance Agreement (GITCA). Revenue Procedure 2007-32 provides that the term of a GITCA is generally three years. This revenue procedure modifies Revenue Procedure 2007-32 to provide that the term of a GITCA is gen- erally five years and to extend the renewal term of a GITCA from three years to a term of up to five years.
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