SECTION 12. COMPLIANCE
Internal Revenue Bulletin 2023-6 · 2026-10-03 edition · updated 2026-10-04 · United States
REVIEWS
The IRS may conduct a Compliance Review to evaluate (1) a Covered Establishment’s continued participation in the SITCA program through a Service Industry Employer, or (2) a Service Industry Employer’s continued participation in the SITCA program. A Compliance Review may be conducted no more than once per calendar year.
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