Rev. Proc. 2023-18, page 605.
Internal Revenue Bulletin 2023-13 · 2026-10-03 edition · updated 2026-10-04 · United States
This revenue procedure modifies and supersedes both Rev. Proc. 2016-33 and Rev. Proc. 2017-14. It addresses the procedures for applying to be certified as a Certified Professional Employer Organization (CPEO), the requirements for a CPEO to remain certified, and the procedures relating to suspension and revocation of CPEO certification.
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