Table of Contents

• Announcement 2005-39
  • A. Penalty for Executives with Unexercised Options or Unvested Stock
  • B. Application of Section 6654 for a Settlement of Taxable Year 2004
  • C. Effect of Settling on Filing Future Disclosure Statements Under Treas. Reg. § 1.6011-4
  • D. Contact Information
• Announcement 2005-40
  • AGENCY:
  • ACTION:
  • SUMMARY:
  • DATES:
  • FOR FURTHER INFORMATION CONTACT:
  • SUPPLEMENTARY INFORMATION:
    • Background
    • Need for Correction
  • Correction of Publication
    • Part 31 — Employment Taxes
    • §31.3402(f)(2)-1T[Corrected]
    • §31.3402(f)(5)-1T[Corrected]