Internal Revenue Bulletin:  2008-4 

January 28, 2008 

EMPLOYMENT TAX


REG-111583-07 REG-111583-07

Proposed regulations under section 6205 of the Code amend the process for making interest-free adjustments of underpayments and overpayments of employment taxes pursuant to sections 6205 and 6413, respectively. The regulations also clarify the process for filing claims for refund of overpayments of employment taxes under sections 6402 and 6414. The regulations will continue to permit taxpayers to file a claim for refund in lieu of making an interest-free adjustment for an overpayment of employment taxes. A public hearing is scheduled for April 17, 2008.

Notice 2008-14 Notice 2008-14

This notice lists positions identified as frivolous for purposes of section 6702(c) of the Code. Notice 2007-30, 2007-14 I.R.B. 883, modified and superseded.


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