SECTION 6. DRAFTING AND
Internal Revenue Bulletin 2023-52 · 2026-10-03 edition · updated 2026-10-04 · United States
CONTACT INFORMATION
The principal author of this notice is the Office of Associate Chief Counsel (International). For further information
concerning section 3 of this notice, contact Brady Plastaras at (202) 317-6937. For further information regarding section 5 of this notice, contact Moshe Dlott at (202) 317-4967 or Larry Pounders at (202) 317-5465. For all other sections, contact Jeffrey Cowan at (202) 317-4924 or Hayley Rassuchine at (202) 317-5282 (not toll-free number).
Bulletin No. 2023–52 1589 December 26, 2023
NOTE. This revenue procedure will be reproduced as the next revision of IRS Publication 1223, General Rules and Specifications for Substitute Forms W-2c and W-3c. 26 CFR 601.602: Tax forms and instructions. (Also Part I, Sections 6041, 6051, 6071, 6081, 6091; 1.6041-1, 1.6041-2, 31.6051-1, 31.6051-2, 31.6071(a)-1, 31.6081(a)- 1, 31.6091-1.)
Get a plain-English answer with a citation back to this text.
Ask AI about this code