Internal Revenue Bulletin: 2014-32
August 4, 2014
This revenue procedure changes procedures an individual payee must follow to validate a social security number to prevent or stop backup withholding following receipt of a second B notice from a payor.
This procedure provides specifications for the private printing of red-ink substitutes for the 2014 revisions of certain information returns. This procedure will be reproduced as the next revision of Publication 1179. Rev. Proc. 2014–27 is superseded.
U.S. citizens who apply for passports from the Department of State are required by the IRS to provide certain information on the application form. These proposed regulations specify the information that must be included and provide guidance on when the IRS may impose a $500 penalty for failure to provide that information.
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