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Internal Revenue Bulletin:  2005-52 

December 27, 2005 


Notice 2005-94 Notice 2005-94

This notice suspends employers’ and payers’ reporting and wage withholding requirements with respect to deferrals of compensation under section 409A of the Code for calendar year 2005. There will be no assertion of penalties against service providers in certain circumstances.

Notice 2005-100 Notice 2005-100

This notice provides tables that show the amount of an individual’s salary, wages, or other income that is exempt from a notice of levy used to collect delinquent tax in 2006.

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