Internal Revenue Bulletin:  2015-9 

March 2, 2015 

EMPLOYMENT TAX


Announcement 2015–8Announcement 2015–8

The Announcement addresses the application of the government’s win in United States v. Quality Stores, Inc., 134 S.Ct. 1395 (2014), to claims for refund of employment taxes. The primary intent of the Announcement is to inform taxpayers that the Service will take no further action on appeal requests that were suspended pending the resolution of Quality Stores. The Announcement tells taxpayers who to contact if the appeal request included an additional or different basis for the claim for refund, or if the claim for refund concerned payments that satisfied Revenue Ruling 90–72. The Announcement also informs taxpayers that the Service will continue to disallow claims for refund of Federal Insurance Contributions Act (FICA), Railroad Retirement Tax Act (RRTA), and Federal Unemployment Tax Act (FUTA) taxes paid with respect to severance payments that are not otherwise excluded from such taxes pursuant to Revenue Ruling 90–72.

Notice 2015–15Notice 2015–15

This notice contains a proposed revenue procedure providing guidance to employers on employee consents used to support a claim for refund under § 6402 of the Internal Revenue Code and § 31.6402(a)–2 of the Employment Tax Regulations for overpaid taxes under the Federal Insurance Contributions Act (FICA) and the Railroad Retirement Tax Act (RRTA).


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