Internal Revenue Bulletin:  2007-22 

May 29, 2007 


Rev. Proc. 2007-32 Rev. Proc. 2007-32

This procedure updates the Gaming Industry Tip Compliance Agreement (GITCA) Program, Rev. Proc. 2003-35, 2003-1 C.B. 919. This program allows gaming industry employers to work with the Service to create voluntary agreements establishing minimum tip rates for tipped employees in specified occupational categories. Once tip rates are established, the program allows streamlined reporting by employers to the Service with reduced need for oversight. The new procedure enhances the GITCA program to accommodate the technological changes in the gaming industry. Rev. Proc. 2003-35 superseded.

Announcement 2007-50 Announcement 2007-50

This document contains corrections to final and temporary regulations (T.D. 9322, 2007-18 I.R.B. 1100) that provide guidance to corporations filing consolidated returns.

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