Internal Revenue Bulletin: 2005-31
August 1, 2005
Mathematical or clerical error summary assessment procedures. This ruling clarifies whether the mathematical or clerical error assessment procedures of section 6213(b) of the Code apply when a taxpayer files an income tax return that reports income in an amount different from that reported on a W-2.
Electronic filing; magnetic media; 2005 form specifications. This procedure contains updates and changes to Publication 1220, Specifications for Filing Forms 1098, 1099, 5498 and W-2G Electronically or Magnetically. Rev. Proc. 2004-50 superseded.
This document contains corrections to T.D. 9207, 2005-26 I.R.B. 1344, relating to the definition of liabilities.
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