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Rev. Proc. 2020-47

SECTION 6. DRAFTING AND

Internal Revenue Bulletin 2020-48 · 2026-10-03 edition · updated 2026-10-04 · United States

CONTACT INFORMATION

The principal author of this revenue procedure is Stephanie Caden of the Office of Associate Chief Counsel (Employee Benefits, Exempt Organizations, and Employment Taxes). For further information about this revenue procedure, contact Ms. Caden at (202) 317-4774 (not a toll-free number). For inquiries into participating in the ­GITCA Program or for questions about the program, contact the National Tip Reporting Compliance Program office in SB/SE, Employment Tax Examination, at (616) 365-4603 (not a toll-free number).

26 CFR 601.601: Rules and Regulations. (Also: §§ 147, 1.147(f)-1)

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