Internal Revenue Bulletin:  2008-27 

July 7, 2008 


REG-129243-07 REG-129243-07

Proposed regulations under sections 6694 and 6695 of the Code implement the amendments to the tax return preparer penalties and the related definitional provisions, as enacted by the Small Business and Work Opportunity Tax Act of 2007. A public hearing is scheduled for August 18, 2008.

Rev. Proc. 2008-34 Rev. Proc. 2008-34

This procedure contains revisions to Publication 1239, Specifications for Filing Form 8027, Employer’s Annual Information Return of Tip Income and Allocated Tips, Electronically (revised 7-2008). Rev. Proc. 2006-29 superseded.

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